Courts: Gujarat High Court
1,811 articlesIncome Tax
Income Tax
Co-owners showed capital gains of different amount – Section 148 notice invalid
Income Tax
Income Tax
Employee cannot be called up to pay tax to extent of tax deducted by employer
Income Tax
Income Tax
Reopening based on assessment record without tangible material is unsustainable
Goods and Services Tax
Goods and Services Tax
When State is inclined to give some tax benefit to tax payers, terms or provisions of policy should be interpreted in a liberal manner
Goods and Services Tax
Goods and Services Tax
GST Registration cancellation: HC allows petitioner to apply for revocation
Goods and Services Tax
Goods and Services Tax
Authority directed to complete proceedings so provisional attachment will have its own fate in wrongful ITC matter
Income Tax
Income Tax
Petitioner cannot ride on two horses by filing both Appeal & writ petition
Income Tax
Income Tax
Benefit of TOLA 2020 not available to first proviso to Section 149(1)(b) of Income Tax Act
Custom Duty
Custom Duty
Conditional provisional release granted as goods are perishable in nature
Goods and Services Tax
Goods and Services Tax
SEZ Unit Entitled To Claim Refund of Unutilized ITC
Goods and Services Tax
Goods and Services Tax
GST refund denied as Exporter initially not mentioned name & GSTIN of supplier in shipping bill- HC directs reconsideration
Income Tax
Income Tax
Notice u/s 148 beyond the period of six years is barred by limitation
Income Tax
Income Tax
Prosecution in absence of willful admits to evade any tax, penalty or interest is unsustainable
Income Tax
Income Tax
