Learn about the Gujarat High Court’s decision in Anokhi Realty Private Limited vs ITO, where it quashed an income tax reassessment notice issued to a non-existent entity. Analysis of amalgamation’s impact on tax assessment.
The Gujarat High Court rules on appeal timing related to GSTN, stating that failure to upload the order copy cannot prevent a time-barred appeal.
Gujarat High Court held that benefit under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) duly available as tax was quantified on or before 30.06.2019. In fact, tax liability was duly discharged by the petitioner and communicated to the department vide letter dated 21.05.2019.
Unravel Pravinchandra A Shah Vs Union of India case where a notice issued under Section 148 of Income Tax Act to a deceased person was ruled invalid by Gujarat HC
Gujarat High Court held that rejection of refund claim of unutilized ITC used in making zero-rated supply of goods merely on the ground of technicality unjustified as all the substantive conditions are satisfied.
50 times higher assessment without considering request of petitioner for personal hearing through video conferencing – Gujarat HC quashed Order in case of Margita Infra
Gujarat High Court held that refund claim of inadvertently charged IGST @18% instead of concessional rate of 0.1% duly available as merely because by mistake, the duties are paid on the goods which are exempted from payment does not mean that the goods would become goods liable for the duty under the Act.
Read how Gujarat High Court upheld ITAT’s decision, confirming that only the profit element embedded in Bogus purchases would be added to assessee’s income.
Read the analysis and conclusion of the Swati Viren Karani Vs ITO case where the Gujarat High Court deemed section 148 notices issued between 1-4-2021 and 30-6-2021 as per Section 148A(b).
Gujarat High Court held that penalty not imposable as excess depreciation claimed was surrendered by the assessee without prior detection of the Revenue and such excess claim was made due to bonafide reasons.
