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Gujarat High Court

Stamp Duty Can’t be levied Twice on same sale consideration for property transfer

June 9, 2024 2238 Views 0 comment Print

Detailed analysis of Deputy Collector vs. Meera Desai case where Gujarat HC ruled against double stamp duty on property sales. Read full judgment here.

GST: HC rejects writ petition as petitioner was given adequate hearing opportunity

May 15, 2024 735 Views 0 comment Print

Gujarat High Court directs Black Stone Corporation to seek remedy under Section 107 of GST Act, stating adequate opportunity of hearing was granted in dispute with State of Gujarat.

Interest not chargeable on Unutilized MODVAT Credit Reversal: Gujarat HC

May 14, 2024 462 Views 0 comment Print

Commissioner of Central Excise Vs Gautam Ship Breaking Ind. Ltd. (Gujarat HC): Interest not chargeable on Amount of MODVAT credit, which was lying unutilized and which has been ordered to be reversed

Notified Area Authority is Neither ‘Local’ nor ‘Governmental Authority: Gujarat HC

May 10, 2024 1977 Views 0 comment Print

Gujarat High Court held that Notified Area Authority, Vapi, did not meet criteria to be classified as a local authority or governmental authority so not allowed for

12% GST payable on ‘mango pulp’ from 1st July 2017: Gujarat HC

May 9, 2024 999 Views 0 comment Print

Gujarat High Court’s judgment clarifies the 12% GST levy on mango pulp. Analysis of the case Vimal Agro Products Pvt. Ltd. & Anr. Vs Union of India & Ors.

Investments from NRE Accounts not taxable under Section 10(d) of Income Tax

May 6, 2024 6402 Views 0 comment Print

Explore the Gujarat High Court judgment on reopening an NRI assessment, analyzing investments from NRE accounts and failure to file income returns. Detailed legal insights provided.

Gujarat HC Upheld CENVAT Credit for Rail Line Equipment

May 5, 2024 420 Views 0 comment Print

Gujarat High Court decision allows CENVAT credit for welding electrodes and rail line materials used outside factory premises. Detailed analysis provided.

Gujarat HC Grants Bail in Rs. 6.67 Crore GST Evasion Case

May 3, 2024 1905 Views 0 comment Print

Detailed analysis of the bail application by Dipen Champaklal Shah in connection with a GST Act case in Gujarat High Court. Learn about the arguments, court’s decision, and conditions for bail.

GST Appeal cannot be rejected for non/delayed submission of certified copy of uploaded order

April 23, 2024 2208 Views 0 comment Print

In a landmark ruling, the Gujarat High Court clarifies Rule 108 of CGST, emphasizing that the period of limitation applies only to manually passed orders, not those uploaded on the common portal.

Claims not forming part of resolution plan stands extinguished: Gujarat HC

April 20, 2024 996 Views 0 comment Print

Gujarat High Court held that demand notice issued after date of order of NCLT approving the resolution plan is liable to be quashed as claims which are not part of the resolution plan shall stand extinguished.

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