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Gujarat High Court

Application u/s. 119(2)(b) to be considered without adopting pedantic technical approach: Gujarat HC

October 23, 2024 435 Views 0 comment Print

Gujarat High Court held that application filed u/s. 119(2)(b) of the Income Tax Act should be considered without adopting any pedantic technical approach. Accordingly, belated return filing permitted by exercising powers u/s. 119(2)(b).

Addition u/s. 68 not sustained in absence of any unexplained amount in bank statement: Gujarat HC

October 23, 2024 423 Views 0 comment Print

The petitioner is a legal heir of late Mahasukhlal Navnidhlal Parekh who filed the original return of income for the Assessment Year 2015-16 on 31.08.2015. Late Mahasukhlal Navnidhlal Parekh expired on 30.09.2019.

Guj HC grants Stays against GST-DRC-13 considering balance of convenience

October 22, 2024 510 Views 0 comment Print

Gujarat High Court halts recovery proceedings against Abhyuththan Gram Vikas Mandal, citing lack of opportunity for hearing. Main case listed for October 2024.

Once indexed renovation expense of co-owner accepted benefit should be granted even without proof

October 18, 2024 486 Views 0 comment Print

Gujarat High Court held that once indexed renovation expense of co-owner accepted, the assessee is not required to produce any documents to prove his share of indexed renovation expense. Accordingly, allowance should be granted even without proof.

Reassessment u/s. 148 based on mere change of opinion impermissible: Gujarat HC

October 14, 2024 408 Views 0 comment Print

Gujarat High Court held that reopening of assessment under section 148 of the Income Tax Act on mere change of opinion is not permissible in law. Accordingly, petition allowed and reassessment notice quashed.

Gujarat HC quashes GST demand Order on supply of Cotton Seed Oil Cakes

October 7, 2024 717 Views 0 comment Print

Where assessee had made supply of the cotton seed oil cake as cattle feed, assessee was entitled to exemption under Serial No.102 of Exemption Notification No.2 of 2017 no matter if the product was supplied to traders or directly to consumers.

Section 75 of Gujarat VAT Act not provide for a pre-deposit requirement: HC

October 3, 2024 291 Views 0 comment Print

Gujarat High Court quashes VAT Tribunal’s pre-deposit order in Laxmi Dye Chem case, restoring revision applications for further proceedings.

GST Appeal Can’t Be Rejected on Technical Grounds Not Provided by Statute: Gujarat HC

September 30, 2024 339 Views 0 comment Print

Gujarat High Court examines whether certified copy submission in GST appeals is mandatory under amended GST Rules 108 and 109, following RGS Impex’s petition.

Gujarat HC Quashes VAT Tribunal’s Pre-Deposit Order

September 30, 2024 261 Views 0 comment Print

Gujarat HC quashes VAT Tribunal’s orders on pre-deposit in THA Vrajlal Tribhovandas case, restoring the revision application under VAT Act without pre-deposit.

Gujarat HC Quashes Cryptic Notice and Order Cancelling GST Registration Without Reason

September 26, 2024 174 Views 0 comment Print

Gujarat High Court held that issuance of cryptic notice and order of cancellation of GST registration is also passed without giving any reason by the authorities is unsustainable. Accordingly, order cancelling registration is liable to be quashed.

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