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

Goods and Services Tax
Lapse of unutilised ITC on A/c of inverted duty rate structure unlawful
Income Tax

Income Tax
In absence of claim of exempt Income disallowance U/s 14A not warranted
Goods and Services Tax

Goods and Services Tax
CGST Act not provides for Lapse of ITC for inverted rate structure: HC
Income Tax

Income Tax
Order passed on Merit after due opportunities cannot be termed as Ex-parte order
Income Tax

Income Tax
Depreciation allowable on non-compete fees: HC
Income Tax

Income Tax
Sec 54F date of agreement to sell can be considered as date of transfer
Income Tax

Income Tax
Assessment with notice u/s 143(2) prior to filing of return of income is invalid
Goods and Services Tax

Goods and Services Tax
No VAT liability on transporter even when consignor and consignee details not given
Income Tax

Income Tax
TRO can order personal summons & Assessee can appear with consultant
Goods and Services Tax

Goods and Services Tax
Department to pay Interest on delay in Grant of IGST refund to Exporters @9% p.a
Income Tax

Income Tax
GST: HC orders release of conveyance & goods being of perishable nature
Goods and Services Tax

Goods and Services Tax
9% Interest payable on delayed GST refund from filing date of GSTR3B
Goods and Services Tax

Goods and Services Tax
Transition of credit of Education Cesses : Gujarat HC issues notice to UoI
Income Tax

Income Tax
