Gujarat High Court

Reopening of concluded assessment permissible if Info disclosed originally not disclosed Fully & Truly

Zaveri And Company Private Limited Vs DCIT (Gujarat High Court)

The Assessing Officer having arrived at his subjective satisfaction based on additional fresh material placed before him that the petitioner had not fully and truly disclosed all the material facts necessary for his assessment for the relevant assessment year and prima facie his income chargeable to tax had escaped assessment, he was full...

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Low Tax Effect Appeal cannot be Filed In HC for Low Tax Effect Appeals If Review Application Before Tribunal Has Already Been Filed

PCIT (Central), Surat Vs Rashmi Rajesh Bafna (Gujarat High Court)

PCIT (Central) Vs Rashmi Rajesh Bafna (Gujarat High Court) Appeals Could Not Be Filed In High Court As Per CBDT Circular No. 23/2019 On Low Tax Effect Appeals If Review Application Before Tribunal Has Already Been Filed When Revenue Already Filed Rectification Application Before Tribunal For Review Of Order Which Has Been Dismissed Than A...

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Statutory dues against corporate debtor could be recovered only under IBC and not from action purchasers

East India Enterprise Thro Proprietor Rajeshbhai Bholabhai Ramani Vs Ministry of Finance (Gujrat High Court)

Statutory dues, which came within the meaning of ‘operational debt’, could be claimed against the Corporate Debtor only under the provisions of the IB Code and not under any other law.  Assessee  was diercted to make payment of the statutory dues from the date of purchase of the subject vehicles by assessees, which would be made sub...

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DGGI Officers entitled to issue summons under Section 70 of CGST Act

Yasho Industries Limited Vs Union of India (Gujarat High Court)

Yasho Industries Limited Vs Union of India (Gujarat High Court) Section 70 empowers the proper officer under the Act to summon any person to give evidence and produce documents in connection with the inquiry initiated against him and the said proceedings are deemed to be judicial proceedings within the meaning of Section 193 and Section [...

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Allowed refund of IGST paid on ocean freight beyond limitation period prescribed under GST Law

Comsol Energy private Limited Vs State of Gujarat (Gujarat High Court)

HC allowed the refund claim of Integrated Goods and Service Tax (IGST) paid on ocean freight under the reverse charge mechanism (RCM) beyond the statutory time limit prescribed under Section 54 of the Central Good and Service Tax Act, 2017...

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Section 130 of GST cannot invoked straightway merely on suspicion

A T Trading Company Vs State of Gujarat (Gujarat High Court)

A T Trading Company Vs State of Gujarat (Gujarat High Court) In any circumstances, the authorities concerned cannot invoke Section 130 of the Act at the threshold, I.e., at the stage of detention and seizure. What we are trying to convey is that for the purpose of invoking Section 130 of the Act at the […]...

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Notice in Form GST MOV-10 based on conjectures & surmises is not sustainable

Anant Jignesh Shah  Vs The Union of India (Gujarat High Court)

Anant Jignesh Shah  Vs The Union of India (Gujarat High Court) The goods and the vehicle can be detained under Section 129 of the Act only if such goods are transported in contravention of the provisions of the Act or the Rules made thereunder. We specifcally inquired with Mr. Dave, the learned Assistant Government Pleader […]...

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Concluded assessment can be reopened if information disclosed earlier was bogus

Mehrunnisa Mohamed Fazal Maniar Vs ITO (Gujrat High Court)

Mehrunnisa Mohamed Fazal Maniar Vs ITO (Gujrat High Court) The case on hand is not a case where the Income Tax Officer seeks to draw any fresh inference which could have been raised at the time of the original assessment on the basis of the materials placed before him by the assessee relating to the […]...

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Personal bank accounts of promoters cannot be attached under CGST

Roshani Sana Jaiswal Vs Commissioner of Central Taxes (Delhi High Court)

Roshani Sana Jaiswal Vs Commissioner of Central Taxes (Delhi High Court)  Delhi High Court which ruled that  personal bank accounts of promoters cannot be attached under CGST 1. The respondent, before triggering the provisions of Section 83 of the Act, had to satisfy itself that there was a ‘pending’ proceeding under the pro...

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Fake GST Invoice: HC Grants Bail to accused of Rs. 9.6 Cr Tax Evasion

Suprimkumar Jitendrabhai Patel Vs State of Gujarat (Gujarat High Court)

Suprimkumar Jitendrabhai Patel Vs State of Gujarat (Gujarat High Court) 1. Heard the learned advocates for the respective parties through video conferencing. 2. The present application is filed under Section 439 of the Code of Criminal Procedure, 1973 in connection with File No. CCST/STO/ENF/FSU­9/SUPRIM PATEL/2020­21/B.1 registered wi...

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