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.
Due Date Extension Case- Extension denied, HC directs UOI to attend technical glitches on Portal – Penalty interest Issues considerable at Assessment Stage
Goods in transit cannot be confiscated for Under-valuation & Wrong Route
Properties/Electronic Credit Ledger of assesse cannot remain provisionally attached/blocked after expiry of 1 year
Bogus billing allegation in SCN should be supported by some documentary evidences
Indiscriminate Issue of SCN by CGST dept Surat to textile processors under Service Tax Law- HC issues Notice
Pre-consultation notice not achieve its object if sufficient time not given to Assessee
Cash credit account cannot be provisionally attached- HC issues contempt notice to Principal Commissioner
Section 148 notice issued to a dead assesse is notice without jurisdiction
Rejection of refund of amount higher than that covered in SCN is not tenable
HC directed Competent Authority to deposit amount of GST refund directly in bank account of assessee
Shipping bill serves as deemed IGST refund application
Faceless assessment not valid if Section 144B procedure not complied
Bogus LTCG- HC upheld Reassessment notice after expiry of 4 Years
Mere disclosure of bogus transaction not sufficient, reopening of assessment sustainable
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.
