Gujarat High Court held that no writ petition is maintainable against the show cause notice under section 263(1) of the Income Tax Act when notice is self-speaking and self-explanatory. Accordingly, writ dismissed as alternate remedy to prefer an appeal before Tribunal available.
Gujarat High Court held that reopening of assessment by issuance of notice under section 148 issued beyond the surviving time limit as prescribed under Income Tax Act read with TOLA is barred by limitation. Accordingly, notice is quashed and writ petition allowed.
Gujarat High Court quashes GST demand on Saurashtra Tin And Metal Industries, affirming no GST on assignment of GIDC plot leasehold rights.
Gujarat High Court held that GST orders uploaded on GST portal cannot be unsigned as upload on GST portal is not possible without signature. Accordingly, writ petition is dismissed as being devoid of merit.
Gujarat High Court dismisses plea challenging GST interest advisory, clarifying new Rule 142B requires intimation before recovery under Section 79.
The petitioner filed return of income for the Assessment Year 2013-14 on 28.04.2016. A notice dated 30.6.2021 was issued u/s. 148 of the Act under the provisions of the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 (TOLA).
The Gujarat High Court confirmed that transferring long-term leasehold rights for GIDC plots is not subject to GST, classifying it as a transfer of immovable property, similar to a land sale. This clarifies GST applicability for industrial land transactions.
Gujarat High Court upholds CA certificates for unutilized ITC refunds on netted foreign exchange, easing compliance for businesses with RBI-approved clearing mechanisms. This ruling clarifies proof requirements for forex export services.
Gujarat High Court quashes Income Tax Act Section 148 notices for AY 2015-16, citing Supreme Court precedents on time-barred reassessment.
Gujarat High Court dismisses revenue appeal, affirming that delayed Form 10B filing is procedural for charitable trusts, distinguishing from Wipro Ltd. precedent.
