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Gujarat High Court

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

May 10, 2024 2106 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 1047 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 6453 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 480 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 1959 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 2340 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 1047 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.

HC dismisses petition against detention order directs Assessee to seek redress from Revenue Authority

April 5, 2024 537 Views 0 comment Print

Read the judgment of Mahant Steel vs. State of Gujarat from Gujarat High Court, addressing detention of goods under GST Act and dismissal of petition for redressal.

Smit Dipen Shah Vs State of Gujarat: Bail Granted in GST Act Case

April 5, 2024 822 Views 0 comment Print

Detailed analysis of Smit Dipen Shah’s bail application under Section 439 of CrPC in a GST Act case before Gujarat High Court. Understand the allegations, arguments, and court’s decision.

Gujarat HC Permits Electronic Credit Ledger use for GST Appeal Pre-Deposit

March 28, 2024 2523 Views 0 comment Print

Learn how Gujarat High Court ruled that credit ledger balance can be utilized for pre-deposit when filing GST appeals. Details in the Shiv Crackers case.

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