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

Goods and Services Tax
HC makes scathing remarks against dept for not allowing filing of Form Trans-1
Goods and Services Tax

Goods and Services Tax
It is illegal to attach Director’s personal property for recovery of sales tax dues
Income Tax

Income Tax
A change of opinion cannot be the basis of reopening the completed assessment
SEBI

SEBI
Authorities shall provide opportunity of hearing before arriving at any figure in demand Notice
Goods and Services Tax

Goods and Services Tax
Detention of goods – Delay in e-way bill – HC ask dept to pass speaking order
Income Tax

Income Tax
Section 153C notice issued to a dead person, is unenforceable in law
Income Tax

Income Tax
Reopening to further disallow expenses under section 14A on change of opinion is invalid
Custom Duty

Custom Duty
HC Directs petitioner to apply for provisional release of goods to Custom Authorities
Income Tax

Income Tax
HC allow reopening in the case related to accommodation entries
Income Tax

Income Tax
Reference to TPO invalid if AO not satisfied about income arising and/or being affected on determination of ALP
Income Tax

Income Tax
Reopening after enquiries valid if Assessee is beneficiary of accommodation entries
Income Tax
Income Tax
Special Audit: Period petition remained pending for verdict needs to be excluded in computation
Income Tax

Income Tax
No addition for income offered in subsequent year if tax effect remains same
Goods and Services Tax

Goods and Services Tax
