Where there was Nil or insufficient balance in a particular tax head in the Electronic Credit Ledger, then the balance in another tax head could be blocked only if the cross-utilization from such head was permissible in law.
Gujarat High Court held that application filed u/s. 119(2)(b) of the Income Tax Act should be considered without adopting any pedantic technical approach. Accordingly, belated return filing permitted by exercising powers u/s. 119(2)(b).
The petitioner is a legal heir of late Mahasukhlal Navnidhlal Parekh who filed the original return of income for the Assessment Year 2015-16 on 31.08.2015. Late Mahasukhlal Navnidhlal Parekh expired on 30.09.2019.
Gujarat High Court halts recovery proceedings against Abhyuththan Gram Vikas Mandal, citing lack of opportunity for hearing. Main case listed for October 2024.
Gujarat High Court held that once indexed renovation expense of co-owner accepted, the assessee is not required to produce any documents to prove his share of indexed renovation expense. Accordingly, allowance should be granted even without proof.
Gujarat High Court held that reopening of assessment under section 148 of the Income Tax Act on mere change of opinion is not permissible in law. Accordingly, petition allowed and reassessment notice quashed.
Where assessee had made supply of the cotton seed oil cake as cattle feed, assessee was entitled to exemption under Serial No.102 of Exemption Notification No.2 of 2017 no matter if the product was supplied to traders or directly to consumers.
Gujarat High Court quashes VAT Tribunal’s pre-deposit order in Laxmi Dye Chem case, restoring revision applications for further proceedings.
Gujarat High Court examines whether certified copy submission in GST appeals is mandatory under amended GST Rules 108 and 109, following RGS Impex’s petition.
Gujarat HC quashes VAT Tribunal’s orders on pre-deposit in THA Vrajlal Tribhovandas case, restoring the revision application under VAT Act without pre-deposit.
