Courts: Gujarat High Court
Find latest Gujarat High Court judgments, orders and case laws on Income Tax, GST, Customs, Company Law, IBC and other tax and commercial matters.
Order without stating reason of cancellation of GST registration is non-speaking
Reopening of assessment sustained due to failure of true & full disclosure
GST order passed without granting opportunity of personal hearing is set aside
Reassessment invalid if no fresh tangible material made available by petitioner
Reopening of assessment for mere change of opinion untenable in law
Addition unsustainable as primary onus discharged but inquiry u/s 133(6) not carried by AO
Export benefit of refund of excise duty eligible for deduction u/s 80IC
Sufficiency/ correctness of material relied by AO for re-opening not to be considered
Re-exporting of goods without payment of customs duty not permissible on expiry of bonded period
GST: When any adverse decision is contemplated, personal hearing is a must
Interim relief in terms of deposit of fine along with penalty was granted for release of goods and conveyance in absence of following due procedure prescribed u/s 129
Direction of higher authority is binding upon lower authority
Allowability of writ against the order for cancellation of registration on the ground of violation of the principles of natural justice.
Mismatch between GSTR 3B & GSTR 2A – HC permits filing of appeal beyond statutory time period
Gujarat High Court judgments and orders provide significant guidance on taxation, commercial and regulatory issues. This TaxGuru page compiles Gujarat High Court case laws concerning Income Tax, GST, Customs, Company Law, insolvency, input tax credit, refunds, reassessment, tax demands, penalties and other legal matters. Taxpayers, businesses, Chartered Accountants, advocates and professionals can use this collection to research important judicial precedents and follow developments affecting taxation and business. TaxGuru brings together recent and significant earlier Gujarat High Court decisions with summaries and analysis of key issues and legal principles. This dedicated page provides convenient access to case law relevant to tax, corporate, commercial and regulatory disputes considered by the Gujarat High Court.
