Union Of India vs Mohit Minerals: Restoring Balance in the GST Framework
In the changing world of indirect taxation, this landmark decision by the Supreme Court of India addressed the constitutional and statutory validity...
![Taxpayer Can Raise Objections Before PCIT: Gujarat HC Declines to Quash Section 263 Notice on Demonetisation Cash Deposits [Read Order]](https://images.taxscan.in/h-upload/2025/07/11/250x150_2062674-gujarathc-lakh-cash-deposit-demonetisation-remands-taxscan.webp "Taxpayer Can Raise Objections Before PCIT: Gujarat HC Declines to Quash Section 263 Notice on Demonetisation Cash Deposits [Read Order]")
![Dept Fails to Issue Mandatory Fresh 148A(b) Notice Post Faceless Reassessment Transition: Gujarat HC Quashes as Time-Barred [Read Order]](https://images.taxscan.in/h-upload/2025/07/11/250x150_2062616-itat-reassessment-income-tax-act-transaction-return-filed-calcutta-hc-appeal-taxscan-1.webp "Dept Fails to Issue Mandatory Fresh 148A(b) Notice Post Faceless Reassessment Transition: Gujarat HC Quashes as Time-Barred [Read Order]")
![ITAT Can Allow 10% LTCG Rate on Unlisted Shares Despite No Revised Return if Facts Are on Record: Gujarat HC [Read Order]](https://images.taxscan.in/h-upload/2025/07/10/250x150_2062358-capital-gain-capital-gain-tax-long-term-capital-gain-will-removing-long-term-capital-gain-taxscan.webp "ITAT Can Allow 10% LTCG Rate on Unlisted Shares Despite No Revised Return if Facts Are on Record: Gujarat HC [Read Order]")
![Interest from Cooperative Banks Deductible u/s 80P(2)(d) as they Fall Under Cooperative Society: Gujarat HC [Read Order]](https://images.taxscan.in/h-upload/2025/07/10/250x150_2062286-interest-from-cooperative-banks-interest-cooperative-banks-deductible-section-80p2d-taxscan.webp "Interest from Cooperative Banks Deductible u/s 80P(2)(d) as they Fall Under Cooperative Society: Gujarat HC [Read Order]")
Issuance of Reassessment Notice Under Income Tax Act Beyond Limitation Under TOLA: Gujarat HC Quashes It as Time-Barred [Read Order]
The High Court of Gujarat quashed reassessment notices issued under Section 148 of the Income Tax Act,1961 on the ground that they were time-barred under the Taxation and Other Laws (Relaxation and ...
![Issuance of Reassessment Notice Under Income Tax Act Beyond Limitation Under TOLA: Gujarat HC Quashes It as Time-Barred [Read Order]](https://images.taxscan.in/h-upload/2025/07/09/500x300_2061823-issuance-of-reassessment-notice-reassessment-notice-reassessment-notice-under-income-tax-act-taxscan.webp "Issuance of Reassessment Notice Under Income Tax Act Beyond Limitation Under TOLA: Gujarat HC Quashes It as Time-Barred [Read Order]")
Failure to Follow SOP in Faceless Proceedings for Non-Responsive PAN Holder: Gujarat HC Quashes Income Tax Assessment [Read Order]
The High Court of Gujarat, quashed an income tax assessment order after finding that the Income Tax Department failed to follow the mandatory Standard Operating Procedure (SOP) in faceless...
![Failure to Follow SOP in Faceless Proceedings for Non-Responsive PAN Holder: Gujarat HC Quashes Income Tax Assessment [Read Order]](https://images.taxscan.in/h-upload/2025/07/09/500x300_2061871-failure-to-follow-sop-sop-sop-in-faceless-proceedings-sop-in-faceless-proceedings-for-non-responsive-pan-holder-taxscan.webp "Failure to Follow SOP in Faceless Proceedings for Non-Responsive PAN Holder: Gujarat HC Quashes Income Tax Assessment [Read Order]")
SCN u/s 75(10) of CGST Act issued after 30 days period is without Jurisdiction: Gujarat HC rules in favour of IndusInd Bank [Read Order]
In a recent case, the Gujarat High Court ruled in favour of IndusInd Bank, holding that a show cause notice (SCN) under section 75(10) of the Central Goods andService Tax Act (CGST Act), 2017,...
![SCN u/s 75(10) of CGST Act issued after 30 days period is without Jurisdiction: Gujarat HC rules in favour of IndusInd Bank [Read Order]](https://images.taxscan.in/h-upload/2025/07/03/500x300_2058446-indusind-bank.webp "SCN u/s 75(10) of CGST Act issued after 30 days period is without Jurisdiction: Gujarat HC rules in favour of IndusInd Bank [Read Order]")
Disallowance of Related Party Payments u/s 40A(2)(b): ITAT Deletes Additions for AO’s Failure to Prove Excessiveness
The Ahmedabad Bench of Income Tax Appellate Tribunal ( ITAT ) deleted disallowances made under Section 40A(2)(b) for payments to related parties, holding that the Assessing Officer (AO) failed to...
GST Goods Confiscation Matter Involves Disputed Facts: Gujarat HC Refuses to Entertain Writ Petition [Read Order]
In a recent decision, the Gujarat High Court refused to entertain a writ petition filed under Article 227 of the Constitution. The case involved the detention and confiscation of goods by the GST...
![GST Goods Confiscation Matter Involves Disputed Facts: Gujarat HC Refuses to Entertain Writ Petition [Read Order]](https://images.taxscan.in/h-upload/2025/06/25/500x300_2054471-gst-goods-confiscation-disputed-facts-gujarat-hc-refuses-entertain-writ-petition-taxscan.webp "GST Goods Confiscation Matter Involves Disputed Facts: Gujarat HC Refuses to Entertain Writ Petition [Read Order]")
Gujarat HC upholds Acquittal order under NI Act as Applicant failed to Submit ITR proving Financial capacity [Read Order]
The Gujarat High Court upheld the acquittal order under the Negotiable Instrument Act (NI) , 1881 as the applicant failed to submit Income Tax Return (ITR) proving the financial capacity. ...
![Gujarat HC upholds Acquittal order under NI Act as Applicant failed to Submit ITR proving Financial capacity [Read Order]](https://images.taxscan.in/h-upload/2025/06/23/500x300_2052959-gujarat-high-court-acquittal-order-under-ni-act-itr-taxscan.webp "Gujarat HC upholds Acquittal order under NI Act as Applicant failed to Submit ITR proving Financial capacity [Read Order]")
Complainant Fails to Disclose Loan in ITR or Prove Financial Capacity: Gujarat HC Denies Appeal in Rs. 15 Lakh Cheque Bounce Case [Read Order]
The Gujarat High Court denied leave to appeal in a Rs. 15 lakh cheque bounce case, observing that the complainant had failed to disclose the alleged loan in his income tax returns (ITR) or establish...
![Complainant Fails to Disclose Loan in ITR or Prove Financial Capacity: Gujarat HC Denies Appeal in Rs. 15 Lakh Cheque Bounce Case [Read Order]](https://images.taxscan.in/h-upload/2025/06/21/500x300_2052162-complainant-fails-to-disclose-loan-disclose-loan-loan-disclose-loan-in-itr-taxscan.webp "Complainant Fails to Disclose Loan in ITR or Prove Financial Capacity: Gujarat HC Denies Appeal in Rs. 15 Lakh Cheque Bounce Case [Read Order]")