Gujarat High Court

HC admits appeal on last date to avail ITC for July, 2017 to March, 2018

AAP And Co., Chartered Accounts Vs. Union Of India (Gujarat High Court)

AAP And Co., Chartered Accounts Vs. Union of India (Gujarat High Court) Press release for Form GST-3B changing last date for credit challenged: Gujarat High Court issues notice to Centre, GST Council and State Petitioner chartered accountant firm “AAP & Co.” challenged the Press release dated 18.10.2018 to the extent that the last...

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Bogus GST Bill: HC suspends provisional attachment of Factory & Bank

Khushiya Industries (P.) Ltd. Vs State of Gujarat (High Court Gujarat)

we would permit the petitioner to carry on the legitimate business by suspending provisional attachments subject to fulfillment of following conditions: (i) The petitioner creates an undertaking to maintain a stock of the goods of a minimum of Rs. 5 crores. Such undertaking shall be filed before the department as well as before this Co...

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Section 35(2AB) Scientific Research expenditure deduction cannot be disallowed for Approval from prescribed authority in subsequent year

Banco Products (India) Ltd. Vs DCIT (Gujarat High Court)

Claim for deduction under section 35(2AB) could not be defeated on the ground that approval from prescribed authority was granted in the year subsequent to the financial year in which the expenditure was incurred....

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Misconduct Proceedings cannot be initiated against Advocates, CAs, CMAs under VAT Act

Pravin Natvarlal Modh Vs State of gujarat (Gujarat High Court)

Pravin Natvarlal Modh Vs State of Gujarat (Gujarat High Court) In the instant case the petitioner is holding a certificate as a sale tax practitioner from the year 1977. In 1983 he enrolled as a an advocate under the state bar council of Gujarat. The VAT authorities initiated misconduct proceedings under section 81 of the […]...

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HC allows Payment of GST Arrears in Installments 

M/s Indus Projects Limited Vs UOI (Gujarat High Court)

M/s Indus Projects Limited Vs UOI (Gujarat High Court) 1. Petitioner has to pay GST dues of Rs.3.85 crores (rounded off), for which, due to its financial difficulties, the petitioner has applied to the authority for installments. Such request came to be turned down by the impugned order dated 30.08.2018 without assigning reasons. Couns...

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Reassessment for non-examination of one aspect of deduction during Original Assessment is invalid

Hitech Outsourcing Services Vs CIT (Gujarat High Court)

Hitech Outsourcing Services Vs CIT (Gujarat High Court) We have noticed that the Assessing Officer in teh original assessment proceedings had examined the assessee’s claim of deduction under section 10B of the Act. It is not as if such claim went unnoticed or unscrutinized. He wanted to be specific about the assessee’s claim f...

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Credit for TDS deducted but not paid & Certificate issued to deductee

Devarsh Pravinbhai Patel vs. ACIT (Gujarat High Court)

Whether the petitioner is correct in contending that he had already suffered the deduction of tax, the mere fact that the deductee did not deposit such tax with the Government revenue could not permit the Income­ tax Department to recover such amount from the petitioner....

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Amount sought to be evaded means tax sought to be evaded: HC

M/s. Supernova System Private Limited Vs. CCIT (Gujarat High Court)

M/s. Supernova System Private Limited Vs. CCIT (Gujarat High Court) CBDT circular issued on 23.12.2014 prescribes compounding fees for offense under section 276C(1) at 100% of the amount sought to be evaded. This para also starts with an expression ‘Section 276C(1)­- Wilful attempt to evade tax etc.’  The title of this para ...

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Reopening invalid if on incorrect premise that assessee has not filed return

Mumtaz Haji Mohmad Memon Vs ITO (Gujarat High Court)

Mumtaz Haji Mohmad Memon Vs ITO (Gujarat High Court) The Assessing Officer may be correct in pointing out that when the sale consideration as per the sale deed is Rs.50 lakhs but the registering authority has valued the property on the date of sale at Rs.1,18,95,000/-­ for stamp duty calculation, section 50C of the Act […]...

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Unsecured loan/ Gifts to be added in Income if paying capacity of giver is not proved: HC

Sitaram Ramchanddas Patel Vs ITO (Gujarat High Court)

Sitaram Ramchanddas Patel Vs ITO (Gujarat High Court) When the assessee failed to prove the capacity of the concerned persons who alleged to have given the unsecured loan and/or gift, it cannot be said that the learned Tribunal has committed any error in confirming the additions made by the Assessing officer and confirmed by the […...

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