Courts: Gujarat High Court
1,811 articlesIncome Tax
Income Tax
Refusal to Condone 13 day COVID Delay in Return Quashed for Non-Application of Mind
Excise Duty
Excise Duty
Single Excise SCN With Multiple Hearing Dates Violates Section 33A; Orders Set Aside: Gujarat HC
Excise Duty
Excise Duty
Excise Appeal Rejected as Cross-Examination of Panchas & Co-Noticees Was Denied
Goods and Services Tax
Goods and Services Tax
Section 129 vs. Section 130 under GST: From Procedural Safeguards to Substantive Confiscation Powers
Income Tax
Income Tax
Reassessment u/s. 148 quashed as name of petitioner doesn’t appear in seized material
Income Tax
Income Tax
Seller’s Settlement Admissions Don’t Defeat Slump sale Buyer’s Depreciation Claim: Gujarat HC
Income Tax
Income Tax
Section 148 Notice Valid Despite Non-Faceless Issuance in Search Case: Gujarat HC
Income Tax
Income Tax
Section 148 Notice Invalid as Issued Without Section 148A Procedure: Gujarat HC
Income Tax
Income Tax
Settlement applications held valid as Finance Act not in force before March 2021
Excise Duty
Excise Duty
Gujarat HC Upholds Exemption for Pre-Laminated Bagasse Board Citing Precedent
Income Tax
Income Tax
Reopening Beyond Four-Year Limit Invalid if Original Assessment Fully Disclosed Facts
Goods and Services Tax
Goods and Services Tax
Gujarat HC Upheld GST Refund Rejection Due to Delay After Deficiency Memos
Income Tax
Income Tax
Public information & unrelated third-party data not justifies Section 153C SCN: Gujarat HC
Goods and Services Tax
Goods and Services Tax
