![After Amalgamation, Transferor Company Cannot Partially Transfer GST ITC & Seek Refund of Balance: Gujarat HC [Read Order]](https://images.taxscan.in/h-upload/2026/03/16/2129373-after-amalgamation-transferor-partially-transfer-gst-itc-seek-refund-balance-gujarat-hc-.webp "After Amalgamation, Transferor Company Cannot Partially Transfer GST ITC & Seek Refund of Balance: Gujarat HC [Read Order]")
After Amalgamation, Transferor Company Cannot Partially Transfer GST ITC & Seek Refund of Balance: Gujarat HC [Read Order]
In a recent ruling, the Gujarat High Court held that after amalgamation, a transferor company cannot transfer only part of its unutilised Input Tax...
![Pre‑2002 transfer of Self‑generated Trademarks and Marketing Rights not Taxable as Capital Receipts: Gujarat HC [Read Order]](https://images.taxscan.in/h-upload/2026/03/15/2129328-transfer-of-selfgenerated-trademarks-marketing-rights-taxable-as-capital-receipts-gujarat-hc-taxscan.webp "Pre‑2002 transfer of Self‑generated Trademarks and Marketing Rights not Taxable as Capital Receipts: Gujarat HC [Read Order]")
![Penalty for Expiry of E-way Bill of Exported Goods Not Enforceable: Gujarat High Court [Read Order]](https://images.taxscan.in/h-upload/2026/02/26/2127226-penalty-expiry-e-way-bill-exported-goods-not-enforceable-gujarat-high-court-taxscan.webp "Penalty for Expiry of E-way Bill of Exported Goods Not Enforceable: Gujarat High Court [Read Order]")
![GST Appeal filed Beyond 120 Days: Gujarat HC Refuses to Condone 6-Day Delay, says ‘Cannot call Back & Examine OIO’ when Appeal filed [Read Order]](https://images.taxscan.in/h-upload/2026/01/06/2117278-gst-appeal-filed-beyond-120-days-gujarat-hc-refuses-condone-6-day-delay-says-cannot-call-back-examine-oio-when-appeal-filed-taxscan.webp "GST Appeal filed Beyond 120 Days: Gujarat HC Refuses to Condone 6-Day Delay, says ‘Cannot call Back & Examine OIO’ when Appeal filed [Read Order]")
![Gujarat HC Orders Interim Disbursement in Liquidation, Directs Independent CA to Re-Verify Workmen Claims [Read Order]](https://images.taxscan.in/h-upload/2025/12/22/2113751-ca-gujarat-hc-interim-disbursement-liquidation-re-verify-workmen-liquidation-process-workmen-claims-taxscan.webp "Gujarat HC Orders Interim Disbursement in Liquidation, Directs Independent CA to Re-Verify Workmen Claims [Read Order]")
Cancellation of GST Registration for Return Default Reversible if Returns Filed and Dues Cleared: Gujarat HC [Read Order]
The Gujarat High Court has held that cancellation of GST ( Goods and Services Tax ) registration on account of non-filing of returns is not irreversible, and that such cancellation can be revoked...
![Cancellation of GST Registration for Return Default Reversible if Returns Filed and Dues Cleared: Gujarat HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/20/2113535-cancellation-of-gst-registration-return-default-reversible-returns-filed-dues-cleared-gujarat-hc-taxscan.webp "Cancellation of GST Registration for Return Default Reversible if Returns Filed and Dues Cleared: Gujarat HC [Read Order]")
Statements of Absent Witnesses Cannot Override Cross‑Examined Testimony u/s 138‑B of Customs Act: Gujarat HC Quashes Penalty Order [Read Order]
The Gujarat High Court quashed penalty orders against the petitioner, holding that statements of witnesses who fail to appear for cross‑examination cannot be mechanically relied upon under Section...
![Statements of Absent Witnesses Cannot Override Cross‑Examined Testimony u/s 138‑B of Customs Act: Gujarat HC Quashes Penalty Order [Read Order]](https://images.taxscan.in/h-upload/2025/12/16/2112640-statements-absent-witnesses-testimony-customs-act-gujarat-hc-quashes-penalty-order-taxscan.webp "Statements of Absent Witnesses Cannot Override Cross‑Examined Testimony u/s 138‑B of Customs Act: Gujarat HC Quashes Penalty Order [Read Order]")
ED Summons Missed Due to Distance, Not Ignored: Gauhati HC directs ED to grant Bail to GST Accused with Aadhar, PAN and Voter ID Surrender [Read Order]
The Gauhati High Court has granted anticipatory bail to a GST ( Goods and Services Tax ) -linked accused after noting that his failure to appear before the Enforcement Directorate (ED) in...
![ED Summons Missed Due to Distance, Not Ignored: Gauhati HC directs ED to grant Bail to GST Accused with Aadhar, PAN and Voter ID Surrender [Read Order]](https://images.taxscan.in/h-upload/2025/12/15/2112307-gauhati-hc-ed-grant-bail-gst-accused-with-aadhar-pan-voter-id-taxscan.jfif "ED Summons Missed Due to Distance, Not Ignored: Gauhati HC directs ED to grant Bail to GST Accused with Aadhar, PAN and Voter ID Surrender [Read Order]")
“Myopic Vision” would Create Hostility Between S.129 and S.130 of CGST Act, Says Gujarat HC as It Remands Batch of Petitions for Reconsideration [Read Order]
The GujaratHigh Court, in a detailed common judgment spanning nearly fifty petitions, has held that a narrow or myopic interpretation of Sections 129 and 130 of the Central Goods and Services Tax...
![“Myopic Vision” would Create Hostility Between S.129 and S.130 of CGST Act, Says Gujarat HC as It Remands Batch of Petitions for Reconsideration [Read Order]](https://images.taxscan.in/h-upload/2025/12/13/2111888-myopic-vision-s129-s130-cgst-act-gujarat-hc-remands-batch-petitions-reconsideration.webp "“Myopic Vision” would Create Hostility Between S.129 and S.130 of CGST Act, Says Gujarat HC as It Remands Batch of Petitions for Reconsideration [Read Order]")
Gujarat HC Quashes ₹464-Crore SCN under Customs Act for Palm Kernel Oil Imports, Holding Authorities Cannot Superimpose End-Use Test Not Stipulated in Tariff or Notification
The Gujarat High Court set aside a show-cause notice issued under the Customs Act, 1962 concerning the import of crude palm kernel oil, holding that the customs authorities could not deny exemption...
Right to Cross-Examine Panchas and Co-Notices Mandatory when their statements relied for Adjudication: Gujarat HC Rejects Excise Appeal
The Gujarat High Court upheld the decision of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) highlighting that the opportunity to cross-examine pancha witnesses and co-notices is ...
Claims of worth ₹15 Crore Under CST Act: Gujarat HC Allows Pfizer’s Additional claim in 11 year Tax dispute [Read Order]
The Gujarat High Court has provided partial relief to Pfizer Limited in an 11-year tax dispute, permitting the company to submit additional Form F documents worth Rs. 15.08 crore for verification...
![Claims of worth ₹15 Crore Under CST Act: Gujarat HC Allows Pfizer’s Additional claim in 11 year Tax dispute [Read Order]](https://images.taxscan.in/h-upload/2025/12/04/2110165-cst-act-gujarat-hc-allows-pfizers-additional-taxscan.webp "Claims of worth ₹15 Crore Under CST Act: Gujarat HC Allows Pfizer’s Additional claim in 11 year Tax dispute [Read Order]")