Gujarat High Court

Section 148 Notice issued in the name of dead person was invaild

Urmilaben Anirudhhasinhji Jadeja Vs ITO (Gujarat High Court)

Notice under section 148 issued to a dead person could not be continued against the legal representatives and moreover, section 292B also could not be resorted to....

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Validity of Section 148 notice against deceased assessee

Hetal Brijesh Ukani Vs ACIT (Gujarat High Court)

Hetal Brijesh Ukani Vs ACIT (Gujarat High Court) The notice under section 148 of the Act, which is a jurisdictional notice, has been issued to a dead person. Upon receipt of such notice, the legal representative has raised an objection to the validity of such notice and has not complied with the same. The legal […]...

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Entry tax on excavators by considering them as motor vehicles is unconstitutional: HC

M H Khanusiya Vs State of Gujarat (Gujarat High Court)

M H Khanusiya Vs State of Gujarat (Gujarat High Court) Levy of Entry Tax at the rate of 12.5% treating Excavators as motor vehicles and/or at par with the motor vehicles is hereby held to be illegal, discriminatory, violative of Article 304(a) of the Constitution of India and against the object and purpose of the […]...

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EOU – CST refund when goods cleared in DTA – FTP to prevail over HoP Appendix

M/s. Hubergroup India Private Limited Vs Union of India (Gujarat High Court)

M/s. Hubergroup India Private Limited Vs Union of India (Gujarat High Court) Gujarat High Court has allowed a writ petition filed against denial of refund of Central Sales Tax (CST) to an EOU in a case when the inputs procured from the DTA were used in the production of goods cleared in the DTA during […]...

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Section 148 Notice based on Investigation report sustainable if AO enquired before issuing such Notice

Hemjay Construction Co. Pvt. Ltd. Vs ITO (Gujarat High Court)

The issue under consideration is whether the re-opening of the assessment u/s 147 based on information from investigation report is justified in law?...

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9% Interest payable on delayed GST refund from filing date of GSTR­3B

Willowood Chemicals Pvt. Ltd. Vs Union of India (Gujarat High Court)

Willowood Chemicals Pvt. Ltd. Vs Union of India (Gujarat High Court) For the reasons assigned in the Special Civil Application No.15925 of 2018, decided on 10/07/2019, this writ­application is allowed to the extent that the writ­ applicants are entitled to the interest for the delayed payment at the rate of 9% per annum. The authority [...

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Rule 8D not applies automatically on mere existence of mixed fund to disallowance u/s 14A

Pr. CIT Vs. Gujarat State Petronet Limited (Gujarat High Court)

Pr. CIT Vs Gujarat State Petronet Limited (Gujarat High Court) The language of Section 14A of the Act is plain and clear. Before invoking Rule 8D, the Assessing Officer is obliged to indicate that having regard to the accounts of the assessee, he is not satisfied with the correctness of the claim of the assessee […]...

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Power to arrest under CGST act must be exercised with care: Gujarat HC

Vimal Yashwantgiri Goswami Vs. State of Gujarat (Gujarat High Court)

The powers of arrest under Section 69 of the Act, 2017 are to be exercised with lot of care and circumspection. Prosecution should normally be launched only after the adjudication is completed....

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No TDS on commission payment made to overseas agents

Pr. CIT Vs Komal Amin Exports Pvt Ltd (Gujarat High Court)

When the commission paid to the non-resident agents was neither received or deemed to be received in India nor accrued or was deemed to accrue in India, no income was chargeable to tax under the provisions of the Act. When the payment made by assessee to the overseas agent for services rendered abroad was not income chargeable to tax in I...

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GST: Power of arrest to be exercised with lot of care and circumspection

Vimal Yashwantgiri Goswami Vs State of Gujarat (Gujarat High Court)

Gujarat High Court has reiterated that the power to arrest under Section 69 of the Central GST Act is to be exercised with lot of care and circumspection and that prosecution should normally be launched only after completion of adjudication. The Court directed that no coercive steps of arrest against the writ petitioner should be taken....

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