Goods and Services Tax : In a recent decision dated 22.09.2015, rendered in the case of Jyoti CNC Automation Ltd. v/s the State of Gujarat, the Gujarat Val...
Goods and Services Tax : In a recent decision dated 08.10.2014, rendered in the case of M/s. Mahavir Traders v/s the State of Gujarat, the Gujarat Value Ad...
Income Tax : In a recent judgment dated 22.09.2016, rendered in the case of State of Gujarat v/s Bharat Pest Control, the Gujarat High Court ha...
Goods and Services Tax : The Gujarat Value Added Tax Tribunal in the case of Star Industries v/s The State of Gujarat (Second Appeal No. 347 of 2013 decide...
Corporate Law : The High Court of Gujarat in a Writ Petition in the form of Public Interest Litigation between Vasava Narpat Sinh, Advocate v/s Re...
Goods and Services Tax : The Gujarat Value Added Tax Tribunal in the case of Jupiter Engineers Vs. The State of Gujrat has, in the context of the Gujarat S...
Income Tax : In this matter, the Hon ’ble Gujarat High Court quashed and set aside the judgment of the Gujarat Value Added Tax Tribunal holdi...
In a recent judgment dated 22.09.2016, rendered in the case of State of Gujarat v/s Bharat Pest Control, the Gujarat High Court has held that pesticides and chemicals used in pest control service cannot be subjected to value added tax.
In a recent decision dated 22.09.2015, rendered in the case of Jyoti CNC Automation Ltd. v/s the State of Gujarat, the Gujarat Value Added Tax Tribunal has held that C Form cannot be disallowed merely on the basis of data available on tinxsys [tax information exchange system] website without investigating the authenticity of the form.
In a recent decision dated 08.10.2014, rendered in the case of M/s. Mahavir Traders v/s the State of Gujarat, the Gujarat Value Added Tax Tribunal has held that revision of assessment order solely at the behest of A. G. Audit objections is not sustainable. While striking down the revision order, the Tribunal held as under :
The Gujarat Value Added Tax Tribunal in the case of Star Industries v/s The State of Gujarat (Second Appeal No. 347 of 2013 decided on 02.09.2014) has, in the context of penalty u/s 45(2)(c) of the Gujarat Sales Tax Act, 1969, held that where only under bonafide belief the appellant had failed to pay purchase tax u/s 15B on the transactions of branch transfer
The High Court of Gujarat in a Writ Petition in the form of Public Interest Litigation between Vasava Narpat Sinh, Advocate v/s Registrar, Gujarat High Court & Ors has held that an Advocate has no absolute right to have appearance in any Court in India even after enforcement of Section 30 (Right of advocates to practice) of the Advocates Act, 1961 with effect from 2011.
The Gujarat Value Added Tax Tribunal in the case of Jupiter Engineers Vs. The State of Gujrat has, in the context of the Gujarat Sales Tax Act, 1969, held that a dealer is entitled to interest on refund even where such refund arises in appeal proceedings.
In this matter, the Hon ’ble Gujarat High Court quashed and set aside the judgment of the Gujarat Value Added Tax Tribunal holding that the Tribunal was not justified in deciding the appeal on merits of the adjudication order when the appeal before it was against the order passed by the first appellate authority dismissing the appeal on non-deposit of pre-deposit
Full bench of the Gujarat Value Added Tax Tribunal in the case of ‘Kunal Structure (India) Pvt. Ltd. V/S The State Of Gujarat’ held that in view of provisions contained in Sec. 75 of the Gujarat Value Added Tax Act, 2003, penalty cannot be imposed for the first time in revision.
In this matter, the Hon ’ble Gujarat High Court has remanded the issue of not allowing input tax credit on purchases affected through retail invoices to Tribunal for fresh adjudication. For penalty imposed u/s 34 (12) of The GVAT Act, 2003
