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

Goods and Services Tax
Gujarat HC quashes VAT order passed due to Procedural Lapses
Income Tax

Income Tax
HC imposes cost on Punjab National Bank for frivolous litigation
Income Tax

Income Tax
Addition for Jewellery Purchased in cash cannot be made ignoring Cash inflow statement submitted by assessee
Goods and Services Tax

Goods and Services Tax
Provisional bank account attachment ceases to have effect after one year from order date
Custom Duty

Custom Duty
Custom Officer/ DRI can arrest a person on reasonable belief of Smuggling
Goods and Services Tax

Goods and Services Tax
Excess CST paid due to denial of ‘C’ Form is allowed as refund to buyer
Excise Duty

Excise Duty
HC imposes cost of One Lakh on erring officers for delay in tax refund
Goods and Services Tax

Goods and Services Tax
Denial of ITC (inverted duty structure) invalid; Rule 89(5) ultra vires section 54(3) Provisions: Gujarat HC
Goods and Services Tax

Goods and Services Tax
Intermediary cannot be considered as exporter of services; Section 8(1), 13(8)(b) r.w.s. 2(13) of IGST Act 2017 are constitutional: HC
Goods and Services Tax

Goods and Services Tax
CST Act not contemplates any power to forfeit refund: HC
Goods and Services Tax

Goods and Services Tax
File section 67(6) Application for provisional release of vehicle: HC
Goods and Services Tax

Goods and Services Tax
HC accepts writ despite receipt of Bid by GST department for Sale of goods & vehicle
Excise Duty

Excise Duty
HC quashes SVLDRS-3 communication during Lokdown without proper hearing
Goods and Services Tax

Goods and Services Tax
