Courts: Gujarat High Court
1,811 articlesIncome Tax

Income Tax
Reopening for accommodation entry based on inquiries & Investigation report was valid: HC
Excise Duty

Excise Duty
Refund of Excess custom duty paid cannot be withheld on the ground of limitation
Goods and Services Tax

Goods and Services Tax
Charitable trust running medical store require to take GST registration irrespective of any pecuniary benefits
Corporate Law

Corporate Law
HC Transfer Winding-up proceedings to NCLT to avoid Multiplicity of Litigation
Goods and Services Tax

Goods and Services Tax
Pre-Show Cause Notice consultation mandatory before issuance of SCN
Income Tax

Income Tax
No appeal against ITAT order to be entertained in absence of substantial question of law
Goods and Services Tax

Goods and Services Tax
Charitable Trust running medical store to give medicines without profit required to be registered under GST
Income Tax

Income Tax
Delay in payment of Tax cannot be treated as an attempt to Evade Tax
Income Tax

Income Tax
Reopening of concluded assessment permissible if Info disclosed originally not disclosed Fully & Truly
Income Tax

Income Tax
Mere mention of receipt of information from DCIT not makes an Assessment/Notice as based on borrowed belief
Income Tax

Income Tax
Low Tax Effect Appeal cannot be Filed In HC for Low Tax Effect Appeals If Review Application Before Tribunal Has Already Been Filed
Corporate Law

Corporate Law
Statutory dues against corporate debtor could be recovered only under IBC and not from action purchasers
Goods and Services Tax

Goods and Services Tax
DGGI officers empowered to issue summons under GST
Goods and Services Tax

Goods and Services Tax
