Gujarat High Court judgment on Sing Traders vs. State of Gujarat, overturning vague show-cause notice and non-speaking order for GST registration cancellation.
Gujarat High Court held that initiation of penalty proceedings u/s 271(1)(c) of the Income Tax Act in the absence of any material to establish the concealing of income or furnishing inaccurate particulars unsustainable-in-law.
Gujarat High Court held that the question whether online gaming would tantamount to betting/gambling requires to be analyzed in details. Accordingly, an ad-interim relief extended to petitioner.
Gujarat High Court grants stay on recovery of GST dues as GST Appellate Tribunal remains non-functional. Detailed analysis of the Rajkalp Mudranalya Private Limited case.
Gujarat High Court rules that non-consideration of reply and violation of natural justice in GST DRC-7 order requires a fresh hearing. Details and implications.
Gujarat High Court held that reopening of assessment under section 148 of the Income Tax Act beyond the period of four years in absence of full and true disclosure of material facts is bad in law.
Detailed analysis of Gujarat High Court’s judgment in Bharatkumar Pravinkumar & Co. vs. State of Gujarat regarding seizure of cash under GST Act.
Gujarat High Court held that reopening of assessment under section 147 of the Income Tax Act merely based on ‘borrowed satisfaction’ as against statutory requirement of ‘independent satisfaction’ is bad-in-law.
Gujarat High Court held that Challenge to notice issued under section 154 of the Income Tax Act is maintainable under Article 226 of the Constitution of India.
Explore the recent Gujarat High Court judgment in PCIT (Central) vs. Swetaben Ghanshyambhai Patel regarding assessments and additions in the absence of incriminating material.
