Gujarat HC issues notice on plea against two GST orders for same period, disallowing ITC for non-filing and GSTR mismatch. Interim relief granted.
Gujarat High Court quashes reopening of assessment in Mahatma Gobarji Seva Sansthan case, citing lack of escaped income & improper consideration.
Gujarat High Court quashes assessment order citing violation of faceless assessment rules and natural justice under Section 144B of Income Tax Act.
Gujarat High Court held that imposition of Integrated Goods and Services Tax [IGST] on ocean freight on reverse charge basis is unconstitutional thus voluntary payment of such IGST by the importer is refundable even after limitation period.
The entire procedure subsequent to obtaining further information, documents or evidence has not been gone through in case of the Petitioner, and straightaway, the impugned assessment has been finalized.
Gujarat High Court dismisses appeal, upholds addition of unexplained cash credit under Section 68, citing lack of genuine transactions.
Gujarat HC quashes orders denying ITC under Sec 16(4) to Shiv Construction. Remands case due to retrospective Sec 16(5) allowing ITC if returns filed by 30 Nov 21.
Gujarat High Court upholds ITAT ruling in PCIT vs Shreeji Prints, rejecting revision under Section 263 over inquiries into unsecured loans.
St. Jude Medical India Private Limited Vs Union of India & Ors. (Gujarat High Court) Gujarat High Court has disposed of a petition filed by St. Jude Medical India Private Limited against the Union of India and other respondents. The case, argued by advocate Bharat Raichandani on behalf of advocate Rithik Jain for the petitioner, […]
Gujarat High Court rules write-back of provisions isn’t ‘turnover’ or ‘gross receipts’ under Sec 44AB, quashing tax return invalidation. Cites ICAI notes.