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Gujarat High Court

HC not to interfere despite Writ application filed, when order in form GST MOV 11 already been passed

May 11, 2020 1098 Views 0 comment Print

Shiv Agro Vs State of Gujarat (Gujarat High Court) For final decision regarding confiscation of goods and conveyance under GST, the applicant has to file statutory appeal under Section 107 of the G.S.T. Act before the appellate authority. Filing writ petition before court will not able to solve the issue since they will not interfere […]

Section 84A of Gujarat VAT Act is declared as ultra vires the Constitution of India

April 16, 2020 6705 Views 0 comment Print

Section 84A of the Gujarat VAT Act is declared as ultra vires and beyond the legislative competence of the State Legislature under Entry 54 of List II of the Seventh Schedule to the Constitution of India and is also declared to be violative of Article 14 of the Constitution of India on the ground of being manifestly arbitrary, unreasonable and oppressive.

interest chargeable under Interest Act irrespective of object of Company

March 26, 2020 723 Views 0 comment Print

Asman investments Ltd. Vs DCIT (Gujarat High Court) Interest as per Interest Act will be charged on company irrespective of its main object whether it is Finance or not In the given case the appellant assessee filed return of chargeable interest on 29.1.2002 declaring chargeable interest at ‘Nil’. In the statement attached to the return […]

No reassessment after four years in absence of failure to disclosures by assessee

March 26, 2020 1212 Views 0 comment Print

In the absence of failure on the part of assesse to disclose fully and truly all material facts necessary for his assessment, the reopening of assessment beyond a period of four years from the end of relevant assessment year was without authority of law.

Demanding increased enrolment fee by Bar Council of Gujarat was justified

March 24, 2020 3495 Views 0 comment Print

On harmonious reading provisions of the Advocates Act, 1961 and the Bar Council of India Rules it was held that the increase in the rate of enrollment fees was properly and adequately justified and the provisions of both the Advocates Act, 1961 and the Bar Council of India Rules were not in conflict with each another and would prevail under the law..

Gujarat HC on SUO MOTU Precautionary Measures due to Corona Virus

March 20, 2020 1551 Views 0 comment Print

Your Lordships may be pleased to issue a writ  of mandamus  or  any  other  appropriate writ/order/direction and direct the respondent authorities to provide all the service of diagnosis,  laboratory investigation and further treatment of COVID-19 to all the persons free  of  cost  to  affected or suspected of the said pandemic 

Self-declaration by Employee Sufficient for Non-Deduction of TDS on Uniform allowance

March 17, 2020 8517 Views 0 comment Print

CIT Vs Oil And Natural Gas Corporation Ltd (Gujarat High Court) In terms of the above Circular No.15 dated 8.5.1969, for the purpose of calculation of tax deductible at source under section 192, self-certification on the part of the employee that the conveyance was owned by him and being used by him for the purposes […]

ICAI cannot conduct disciplinary proceedings without written allegations

March 13, 2020 5667 Views 0 comment Print

ICAI had no power to conduct any disciplinary proceedings without written allegations and in the absence of any information as prescribed under Rules 7 of the Rules 2007 the prima facie opinion derived by the authority lacked jurisdiction and had no foundation.

Gujarat HC directs Precautionary Measures against Pandemic of Corona Virus

March 13, 2020 1071 Views 0 comment Print

SUO MOTU Vs State of Gujarat through Chief Secretary, Gandhinagar (Gujarat High Court) In the wake of the Pandemic of Corona Virus (COVID19), let suo motu Public Interest Litigation be registered giving title of Precautionary Measures In The Wake Of The Pandemic of Corona Virus (COVID-19). Let the following be impleaded as party-respondents:- (i) State […]

Regular bail with suitable conditions allowed in wrongful ITC availment case

March 13, 2020 798 Views 0 comment Print

Amit Shah seeks regular bail in Gujarat High Court for GST Act offences. Court considers arrest duration, charge nature, and conditions for release.

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