Gujarat High Court clarifies adjournment rules under Section 33A of the Central Excise Act, akin to CGST Act Section 75(5), allowing four hearing opportunities.
Gujarat High Court held that levy of Compensation Cess at the rate of 160% on the supply of goods i.e. branded tobacco products supplied to merchant exporters for export is kept in abeyance and the matter is referred to GST Council to decide the issue.
Gujarat High Court rules exporters can claim refund of compensation cess on inputs for goods exported on payment of IGST, overruling department’s denial.
Gujarat High Court dismisses tax department appeal, rules simultaneous penalties under Sections 76 and 78 of Finance Act, 1994, not permissible.
Gujarat High Court overturns ITAT, upholds tax reassessment notices based on suppressed sales data from Central Excise investigation in PCIT vs Gokul Ceramics.
Gujarat High Court upholds tax reassessment notice for AY 2010-11 against Jayant Security And Finance Ltd. over alleged bogus loan transactions.
Gujarat High Court Upholds Tax Reopening on Suspected Bogus Share Capital; Fresh Information on Shell Companies Justifies Scrutiny Despite Prior Assessment; Reopening Based on Investigation Report Validated
Gujarat High Court sets aside ITAT’s order, criticising the casual remand of a tax evasion case despite the assessee’s non-compliance.
Gujarat High Court rules B Nanji & Co. can claim interest deduction under Section 36(1)(iii) for borrowed funds used in business expansion via share acquisition.
Gujarat High Court affirms tax relief on share losses for Affluence Commodities, stating sale is genuine if counterparty purchase is valid.
