![Intention to Evade GST cannot be Assumed Merely on Ground of Expiry of E-Way Bill: Gujarat HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Evade-GST-GST-Expiry-Expiry-of-E-Way-Bill-E-Way-Bill-Gujarat-High-Court-taxscan.jpg "Intention to Evade GST cannot be Assumed Merely on Ground of Expiry of E-Way Bill: Gujarat HC [Read Order]")
Intention to Evade GST cannot be Assumed Merely on Ground of Expiry of E-Way Bill: Gujarat HC [Read Order]
The Gujarat High Court has recently set aside the detention order of trucks of Shree Ram Road Carriers, as the demand and detention was based merely...
![No Negligence prima facie: Gujarat HC issues Notice to IBBI in appeal of IRP Sunil Kumar Agarwal against Disciplinary Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Gujarat-High-Court-Notice-IBBI-appeal-IRP-Disciplinary-Proceedings-taxscan.jpg "No Negligence prima facie: Gujarat HC issues Notice to IBBI in appeal of IRP Sunil Kumar Agarwal against Disciplinary Proceedings [Read Order]")
![Reappointment is not a Vested Right: Gujarat HC denies to Compel Expedition of Appointment of Judicial Member of NCLT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Reappointment-Vested-Right-Gujarat-HC-Expedition-of-Appointment-of-Judicial-Member-of-NCLT-TAXSCAN.jpg "Reappointment is not a Vested Right: Gujarat HC denies to Compel Expedition of Appointment of Judicial Member of NCLT [Read Order]")
![Reopening of Assessment alleging Income Escapement even after Verification of relevant material is not valid: Gujarat HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Assessment-Income-Escapement-Gujarat-HC-taxscan.jpg "Reopening of Assessment alleging Income Escapement even after Verification of relevant material is not valid: Gujarat HC [Read Order]")
![Issue of Re-Assessment Notice in Person and not in Faceless Manner: Gujarat HC Stays Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Re-Assessment-Notice-Faceless-Manner-Gujarat-HC-Proceedings-taxscan.jpg "Issue of Re-Assessment Notice in Person and not in Faceless Manner: Gujarat HC Stays Proceedings [Read Order]")
Reassessment Powers not to be exercised for purpose of re-verification or merry sailing for rowing inquiry: Gujarat HC [Read Order]
A Division Bench of the Gujarat High Court held that reassessment powers not to be exercised for purpose of re verification or merry sailing for rowing inquiry. The petitioner, Piyush Ambalal...
![Reassessment Powers not to be exercised for purpose of re-verification or merry sailing for rowing inquiry: Gujarat HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Reassessment-verification-inquiry-Gujarat-HC-taxscan.jpg "Reassessment Powers not to be exercised for purpose of re-verification or merry sailing for rowing inquiry: Gujarat HC [Read Order]")
Date of Filing Refund Application on GST Portal shall be Treated as 'Date of Filing', rules Gujarat HC [Read Order]
In a significant ruling, a division bench of the Gujarat High Court has held that the date of filing of the application as reflected on GST portal would be liable to be treated as date of filing...
![Date of Filing Refund Application on GST Portal shall be Treated as Date of Filing, rules Gujarat HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Refund-GST-Portal-Karnataka-HC-taxscan.jpeg "Date of Filing Refund Application on GST Portal shall be Treated as Date of Filing, rules Gujarat HC [Read Order]")
Earning from Foreign Exchange Fluctuations not in connection with Business Activity, Income Tax Addition not valid: Gujarat HC [Read Order]
The Gujarat High Court has held that in addition to income is invalid, as the earnings from foreign exchange fluctuations are not in connection with business activity. The revenue filed an appeal...
![Earning from Foreign Exchange Fluctuations not in connection with Business Activity, Income Tax Addition not valid: Gujarat HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Foreign-Exchange-Business-Activity-Income-Tax-Addition-Gujarat-HC-taxscan.jpg "Earning from Foreign Exchange Fluctuations not in connection with Business Activity, Income Tax Addition not valid: Gujarat HC [Read Order]")
Gujarat HC grants Bail to GST Accused for Fraudulent availing of Input Tax Credit worth Rs 10.71 Cr [Read Order]
The Gujarat High Court has recently, while deciding upon an application filedunder section 439 of the Code of Criminal Procedure, granted bail to a GST accused for fraudulently availing input tax...
![Gujarat HC grants Bail to GST Accused for Fraudulent availing of Input Tax Credit worth Rs 10.71 Cr [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Gujarat-HC-grants-Bail-GST-Accused-Fraudulent-Input-Tax-Credit-TAXSCAN.jpeg "Gujarat HC grants Bail to GST Accused for Fraudulent availing of Input Tax Credit worth Rs 10.71 Cr [Read Order]")
Delay in filing Appeal due to Rectification Applications can be Condoned on Grounds of Reasonable Cause: Gujarat HC [Read Order]
A Division Bench of the Gujarat High Court comprising the Chief Justice Aravind Kumar and Justice Ashutosh J Shastri condoned the delay of the revenue in filing appeal on grounds of filing of...
![Delay in filing Appeal due to Rectification Applications can be Condoned on Grounds of Reasonable Cause: Gujarat HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Appeal-Rectification-Applications-Condoned-Reasonable-Cause-Gujarat-HC-taxscan.jpeg "Delay in filing Appeal due to Rectification Applications can be Condoned on Grounds of Reasonable Cause: Gujarat HC [Read Order]")
Income Tax Assessment against Dead Person is not Mere Procedural Irregularity but Jurisdictional Defect Too: Gujarat HC [Read Order]
A division bench of the Gujarat High Court has held that the income tax assessment/re-assessment against a dead person merely as procedural irregularity but it is also a jurisdictional defect. The...
![Income Tax Assessment against Dead Person is not Mere Procedural Irregularity but Jurisdictional Defect Too: Gujarat HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Income-Tax-Assessment-Dead-Person-Jurisdictional-Defect-Gujarat-HC-taxscan.jpg "Income Tax Assessment against Dead Person is not Mere Procedural Irregularity but Jurisdictional Defect Too: Gujarat HC [Read Order]")
![Show-Cause Notice in Form GST DRC-01 issued without Personal Hearing is Invalid: Gujarat HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Notice-GST-DRC-01-Hearing-Gujarat-HC-TAXSCAN.jpg "Show-Cause Notice in Form GST DRC-01 issued without Personal Hearing is Invalid: Gujarat HC [Read Order]")