Piyush Shamjibhai Vasoya Vs Union of India (Gujarat High Court) Indisputably, in the case on hand, no proceedings under Section 62 or Section 63 or Section 64 or Section 67 or Section 73 or Section 74 of the Act have been initiated or pending against the writ applicant. In the absence of pendency of any […]
Flair Writing Industries Ltd. Vs Union of India (Gujarat High Court) The Gujarat High Court issued the notice to Government over constitutional validity of the proviso to Section 50 of CGST Act, 2017. The subject matter of challenge in the present litigation is to the constitutional validity of the proviso to Section 50 of the […]
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 […]
Mr. Tushar Hemani, the learned counsel appearing for the writ applicant submits that the stay application has also been filed way back in the July, 2020.
Cash credit account cannot be attached provisionally by virtue of power under Section 83 of the Act. We are of the view that the provisional attachment of the cash credit account bearing No.510044021166 maintained with the Kotak Bank is not sustainable in law.
At this stage, we may only observe that the CBDT may consider issuing an appropriate circular taking a lenient view as regards the consequences of late filing of the Tax Audit Reports as provided under Section 271B of the Act. We leave it to the better discretion of the CBDT in this regard.
All Gujarat Federation of Tax Consultants Vs Union of India (Gujarat High Court) High Court held that respondent No.1 – Union of India, Ministry of Finance should immediately look into the issue, more particularly, the representation dated 12th October 2020 at Annexure : I of the paper book (page 108) and take an appropriate decision […]
Kantibhai Dharamshibhai Narola Vs ACIT (Gujarat High Court) (i) The Court should be guided by the reasons recorded for the reassessment and not by the reasons or explanation given by the Assessing Officer at a later stage in respect of the notice of reassessment. To put it in other words, having regard to the entire […]
We have noticed over a period of time that in each and every matter in which proceedings under Section 67 of the Act are initiated, an order of provisional attachment of the bank accounts under Section 83 of the Act would follow.
Nipun A Bhagat Vs State of Gujarat (Gujarat High Court) Whether Rule 86A of the CGST Rules, 2017 can be exercise for the purpose of blocking the input tax credit available in the credit ledger account of the writ applicant for the purpose of recovering the dues of Dolphin Metals (India) Limited. At the outset, […]
