Read all Latest Updates on and about Gujarat High Court

Begin typing your search above and press return to search.

Home
»
Gujarat High Court

Supreme Court & High Courts Weekly Round-Up

This is a weekly round-up that analytically summarises the key stories related to the Supreme Court & High Courts reported at Taxscan.in During...

Supreme Court Upholds ITAT Order Restoring Income Tax Appeal Despite Pending Settlement Proceedings...

Revenue’s “No ITR Filed” Claim Backfires: Supreme Court sustains Deletion of Income Tax Addition...

AO Cannot Invoke S.147/148 to Reopen Income Tax Assessment Solely on Search Material Without S.153C...

Reassessment Based on Audit Objection without AO’s application of mind is Invalid: Supreme Court...

Supreme Court dismisses Revenue’s Plea on Income Tax Addition from Sale of Penny Stock Shares for 154-Day Delay [Read Order]

The Supreme Court of India recently dismissed a Special Leave Petition (SLP) instituted by the Principal Commissioner of Income Tax, noting that the case which pertained to additions on the basis of...

Electricity Supplied Ltd: Supreme Court Holds No Customs Duty Leviable on Electricity Supplied from SEZ to DTA [Read Order]

The Supreme court, in the matter of Adani Limited has ruled that no customs duty leviable on the electricity supplied from its Special Economic Zone ( SEZ ) unit to the Domestic Tariff Area ( DTA )....

Income Tax Final Assessment Passed While DRP Objections Still Pending: Gujarat HC Quashes Order for S. 144C Violation [Read Order]

In a recent ruling, the Gujarat High Court held that a final income tax assessment cannot be passed while objections filed before the Dispute Resolution Panel (DRP) are still pending and quashed...

Satisfaction Note without Date Supplied to Petitioner after 2 years : Gujarat HC Quashes Notice u/s 153C of Income Tax Act [Read Order]

The Gujarat high court has quashed notices and associated proceedings under section153c of the Income Tax Act citing that the satisfaction note supplied by the jurisdictional officer doesn’t bear a...

Rule 8(3A) of Central Excise Rules already Declared Unconstitutional by Gujarat HC: CESTAT sets aside ₹14.14cr Demand [Read Order]

The New Delhi Principal Bench of the Customs,Excise and Service Tax Appellate Tribunal (CESTAT), has set aside a central excise duty demand raised under Rule 8(3A) of the Central Excise Rules, 2002, ...

Higher Sale Value of ‘Inputs Cleared as Such’ Attracts Liability u/s 11D: CESTAT upholds Excise Duty Demand [Read Order]

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that the collection of any amount from a buyer as representing excise duty, which was in excess of the duty...

Illness of Accountant & Closure of Business are ‘Lame Excuses’ to Condone Delay in GST Appeal: Gujarat HC [Read Order]

The Gujarat High Court recently dismissed a writ petition challenging an Goods and Services Tax (GST) order in appeal which rejected condonation of delay in an appeal filed beyond the statutorily...