Gujarat High Court

e-way bill issues- HC orders release of conveyance of transporter as he was not the real culprit

M/S Bharat Vijay Transport Co. Vs State of Gujarat (Gujarat High Court)

It appears that instead of tracing out the real culprit, the respondents are seeking the easy way out by penalising the transporter who prima facie does not appear to have doubted the person who engaged it for transport of the goods as an invoice and e-way bill were produced by him, and recovering the tax, penalty and fine from him....

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Property of director cannot be attached for VAT liability: Gujarat High Court

Veer Industries Ltd. Vs Commercial Tax Officer (Gujarat High Court)

Veer Industries Ltd. Vs Commercial Tax Officer (Gujarat High Court) Section 48 clarifies that any amount payable by a dealer or any other person on account of tax, interest or penalty for which he is liable to pay to the Government shall be a first charge on the property of such dealer or as the […]...

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Transition of credit of Education Cesses : Gujarat HC issues notice to UoI

Grasim Industries Ltd. Vs Union of India (Gujarat High Court)

The Gujarat High Court has issued notice to Union of India to explain reasons for bringing the amendment in Section 140 of the Central GST Act, seeking to retrospectively disallow transition and carry forward of Education Cess and Secondary and Higher Secondary Education Cess in the GST regime...

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Section 14A disallowance not warranted in absence of tax-free income

PCIT Vs Greenland Infracon P. Ltd. (Gujarat High Court)

PCIT Vs Greenland Infracon P. Ltd. (Gujarat High Court) Section 14A of the Act can be invoked only if the assessee seeks to square off the expenditure against the income which does not form part of the total income under the Act, and in such circumstances, Section 14A of the Act could not have been […]...

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Validity of Income Tax notice issued in name of deceased assessee

Bipinbhai Bachubhai Kataria Vs ITO (Gujarat High Court)

Legal representative of deceased assessee not having waived the requirement of notice under section 148 and not having submitted to jurisdiction of AO pursuant to the impugned notice issued in the name of deceased, provisions of section 292B would not get attracted and hence, notice under section 148 had to be treated as invalid....

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In absence of valid notice, AO has no authority to assume jurisdiction U/s. 147 

Late Bharti Harendra Modi By Her Legal Heir Nikhilharendr Modi Vs ITO (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....

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GSTR 3B is not a return under Section 39 of CGST Act 2017: Gujarat HC

AAP And Co. Vs Union of India (Gujarat High Court)

AAP And Co. Vs Union of India (Gujarat High Court) The writ-application has been filed seeking quashing and setting aside of the press release dated 18th October 2018 to the extent that its para 3 purports to clarify that the last date for availing the input tax credit relating to the invoices issued during the […]...

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HC releases goods & vehicle not released despite tax & penalty payment

Vasu Corporation Vs State of Gujarat (Gujarat High Court)

Vasu Corporation Vs State of Gujarat (Gujarat High Court) 1. Mr. Uchit Sheth, learned advocate for the petitioner has, inter alia, submitted that upon the vehicle in question together with the goods being detained under section 129(1) of the Gujarat Goods and Services Tax Act, 2017 (hereinafter referred to as “the GST Act”), the peti...

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Property to be attached only after notice & assessment under GST Law

Cengres Tiles Ltd. Vs State of Gujarat (Gujarat High Court)

Cengres Tiles Ltd. Vs State of Gujarat (Gujarat High Court) The Gujarat High Court has held that only after the notice is served under Section 46 of the CGST Act and the assessment is done by the proper officer under Section 62, can the goods and the bank accounts of the taxable person be attached […]...

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Section 68 addition-Separate maintenance of books by assessee and his proprietorship concern

PCIT Vs Ajay Jaysukhlal Mehta (Gujarat High Court)

PCIT Vs Ajay Jaysukhlal Mehta (Gujarat High Court) In a situation in which assessee and it’s proprietorship concern are maintaining separate books of accounts – as in the present case, an assessee may have his own capital of ‘x’ amount, and yet his capital contribution in capital account of a proprietorship concern can be more [&h...

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