Gujarat High Court held that imposed a token cost of Rs. 1,000 on department for disregarding the directions by Central Excise and Service Tax Appellate Tribunal [CESTAT] and matter remanded for fresh de novo order.
Gujarat High Court held that initiation of revisionary proceeding under section 263 of the Income Tax Act post complete extinguishment of all tax liabilities of Corporate Debtor upon approval of resolution plan is not tenable in law. Thus, notice u/s. 263 quashed.
Gujarat High Court quashes Income Tax notice u/s 148 and order u/s 148A(d) against Ammann India, citing non-consideration of ITAT order.
Gujarat High Court examines the procedure for faceless income tax assessment and the assessee’s right to a personal hearing via video conference under Section 144B.
Gujarat HC rules in CIT vs Mitesh Impex that new tax deduction claims (80IB/80HHC) can be made at appeal stage without a revised return, distinguishing Goetze.
Gujarat High Court held that issuance of notice u/s. 143(2) of the Income Tax Act, after six months from the end of financial year in which return u/s. 139(1) was filed, is barred by limitation and cannot be sustained.
Gujarat High Court overturns ₹107 crore tax assessment due to Income Tax Department’s failure to grant a personal hearing, citing natural justice violation.
Gujarat High Court upholds ITAT ruling in Tejua R. Kapadia case, dismisses Revenue’s appeal on alleged bogus purchases of over ₹5.19 crore.
Gujarat HC issues notice on plea against two GST orders for same period, disallowing ITC for non-filing and GSTR mismatch. Interim relief granted.
Gujarat High Court quashes reopening of assessment in Mahatma Gobarji Seva Sansthan case, citing lack of escaped income & improper consideration.
