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Gujarat High Court

Section 56(2)(viic) not applies to fresh issuances or allotments of shares by a company

September 23, 2023 10431 Views 2 comments Print

Read Gujarat High Court’s recent ruling in PCIT vs. Jigar Jashwantlal Shah case regarding taxability of allotted shares under Section 56(2)(viic) of Income Tax Act.

Denial of benefit under Vera Samadhan Yojna unjustified as outstanding amount in intimation erroneously showed higher amount

September 20, 2023 1227 Views 0 comment Print

Gujarat High Court held that denial of benefit under Vera Samadhan Yojna-2019 alleging that full payment against the outstanding amount intimated not paid is unjustifiable in law as amount reflected in intimation erroneously showed higher outstanding amount.

GST Evasion: Gujarat High Court allows bail application

September 12, 2023 1206 Views 0 comment Print

Arvindbhai Balubhai Vora Vs State of Gujarat (Gujarat High Court) Introduction: The Gujarat High Court recently issued a bail order in the case of Arvindbhai Balubhai Vora, who had applied for regular bail under Section 439 of the Code of Criminal Procedure, 1973. The case is related to FIR I-C.R.No. 11210015220240 of 2022 with DCB […]

Gujarat HC Directs GST department to Transfer Document to DGGI amid Investigation

August 30, 2023 2124 Views 0 comment Print

The judgment by the Gujarat High Court in this case reiterates the principle that parallel investigations on the same subject by different GST authorities can lead to legal complexities. By ordering the transfer of documents to a single investigating unit, the court ensures a streamlined process, emphasizing the need for coherence in legal proceedings.

Granting one day time to furnish reply against notice issued unjustified

August 28, 2023 4836 Views 0 comment Print

Gujarat High Court held that notice issued just two days before expiry of limitation and giving only one day time to provide the defence reply is unjustified as petitioner is not granted reasonable opportunity of being heard.

Mere rendering of service without transfer of technical knowledge is not Fees for Technical Service

August 26, 2023 1503 Views 0 comment Print

Gujarat High Court held that mere rendering of services cannot be roped into Fees for Technical Service (FTS) unless the person utilizing the services is able to make use of the technical knowledge etc. Simple rendering of services is not sufficient to qualify as FTS.

Rejection of GST refund without assigning any reason: HC quashed order

August 18, 2023 1656 Views 0 comment Print

Gujarat High Court quashes order rejecting GST refund without reasons in Vodafone Mobile Services Limited vs Union of India case. Learn about the court’s decision and its implications.

Gujarat HC Quashes Invalid Income Tax Notice against Non-Existent Entity

August 13, 2023 1803 Views 0 comment Print

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.

Mere Failure to upload order copy on GSTN portal cannot prevent time-barred appeal

August 12, 2023 4566 Views 0 comment Print

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.

Benefit under SVLDRS available as tax quantified and paid on or before 30.06.2019

August 10, 2023 660 Views 0 comment Print

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.

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