Supreme Court upholds Gujarat High Court ruling, allowing GST appeal pre-deposits via Electronic Credit Ledger, providing relief for taxpayers.
Gujarat High Court quashed an advance ruling, reclassifying fusible interlining fabric of cotton under Chapters 50-55, 58, or 60 instead of Chapter 59.
Gujarat High Court sets aside RBI order returning FFR Software’s FEMA compounding application, directs fresh decision per Rule 8(2) of Compounding Rules.
Gujarat High Court rules belated filing of Form 10B before processing is sufficient, overturning ITAT, allows Section 11 exemption for trust.
Gujarat High Court sets aside ex parte Service Tax order against Kachhadiya Vijaybhai Kalubhai, citing procedural infirmity in hearing notice and breach of natural justice.
Gujarat High Court clarifies adjournment rules under Section 33A of the Central Excise Act, akin to CGST Act Section 75(5), allowing four hearing opportunities.
Gujarat High Court held that levy of Compensation Cess at the rate of 160% on the supply of goods i.e. branded tobacco products supplied to merchant exporters for export is kept in abeyance and the matter is referred to GST Council to decide the issue.
Gujarat High Court rules exporters can claim refund of compensation cess on inputs for goods exported on payment of IGST, overruling department’s denial.
Gujarat High Court dismisses tax department appeal, rules simultaneous penalties under Sections 76 and 78 of Finance Act, 1994, not permissible.
Gujarat High Court overturns ITAT, upholds tax reassessment notices based on suppressed sales data from Central Excise investigation in PCIT vs Gokul Ceramics.