Courts: Gujarat High Court
1,811 articlesGoods and Services Tax

Goods and Services Tax
Mere error in filing Form GSTR-3B cannot deny refund under GST
Goods and Services Tax

Goods and Services Tax
Gujarat HC issues notice to Central & State Government to know steps taken for constituting GST Tribunal
Income Tax

Income Tax
Section 263 revision not valid for duly explained cash payment exceeding threshold limit to AO with documents
Corporate Law

Corporate Law
HC stays penalty imposed on IRP for alleged negligence
Custom Duty

Custom Duty
Effective date of Notification would be the date on which it has been digitally signed
Company Law

Company Law
HC decline to instruct Ministry to reappoint Petitioner as judicial member of NCLT
Corporate Law

Corporate Law
Explanation of nature of dispute not required in notice issued u/s 21 of Arbitration and Conciliation Act
Income Tax

Income Tax
Genuineness of transaction examined during regular assessment cannot be base for reassessment
Income Tax

Income Tax
No concealment penalty if expense claimed twice reversed in subsequent year
Income Tax

Income Tax
Relief u/s 80CCC(1) not claimed so policy surrender value not taxable u/s 80CCC(2)
Income Tax

Income Tax
HC deletes addition for Foreign Exchange Fluctuation Earning not related to Business Activity
Income Tax

Income Tax
Reassessment based on same material examined in regular assessment is erred in law
Goods and Services Tax

Goods and Services Tax
GST – Opportunity of personal hearing must be provided despite no such request: HC
Excise Duty

Excise Duty
