![Summary Order issued without accompanying Detailed Order u/s 73 or 74 of GST Act: Gujarat HC quashes Order lifting Bank Attachment [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Gujarat-HC-Gujarat-High-Court-Gujarat-HC-quashes-Order-lifting-Bank-Attachment-Bank-Attachment-Summary-Order-issued-Summary-Order-taxscan.jpg "Summary Order issued without accompanying Detailed Order u/s 73 or 74 of GST Act: Gujarat HC quashes Order lifting Bank Attachment [Read Order]")
Summary Order issued without accompanying Detailed Order u/s 73 or 74 of GST Act: Gujarat HC quashes Order lifting Bank Attachment [Read Order]
In a recent ruling, the Gujarat High Court quashed the summary order, which was issued without accompanying detailed order under Sections 73 and 74...
![Cotton Seed Oil Cake Supply for Cattle Feed Exempted from GST: Gujarat High Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Cotton-Seed-Oil-Cake-GST-Exemption-GST-Exemption-Gujarat-High-Court-Cattle-Feed-GST-Exemption-GST-on-animal-feed-taxscan.jpg "Cotton Seed Oil Cake Supply for Cattle Feed Exempted from GST: Gujarat High Court [Read Order]")
![Income Tax Recovery Proceedings cannot initiate during Pendency of Appeals before CIT(A): Gujarat HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Gujarat-High-Court-Income-Tax-CITA-Taxscan.jpg "Income Tax Recovery Proceedings cannot initiate during Pendency of Appeals before CIT(A): Gujarat HC [Read Order]")
Once Cash Withdrawals are Proven, Burden Shifts to Income Tax Dept to Disprove their Use for Deposits: ITAT [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal ( ITAT ) ruled that once cash withdrawals were proven, the burden shifts to the Income Tax Department to Disprove these funds were not available...
![Once Cash Withdrawals are Proven, Burden Shifts to Income Tax Dept to Disprove their Use for Deposits: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/ITAT-ITAT-Ahmedabad-Cash-Withdrawal-Income-Tax-Dept-Income-Tax-Income-Tax-Dept-disproving-deposits-Taxscan.jpg "Once Cash Withdrawals are Proven, Burden Shifts to Income Tax Dept to Disprove their Use for Deposits: ITAT [Read Order]")
Notice issued u/s 148A(B) of Income Tax Act against dissolved Firm Is Invalid: Gujarat HC [Read Order]
In a recent case, the Gujarat High Court held that notice issued under section 148A(b) of the Income Tax Act, 19861 against dissolved firms is not valid. Section 148A(b) of the Income Tax Act, 1961,...
![Notice issued u/s 148A(B) of Income Tax Act against dissolved Firm Is Invalid: Gujarat HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Gujarat-High-Court-Income-Tax-Section-148AB-of-Income-Tax-Act-Income-Tax-Act-Dissolved-firm-tax-notice-Taxscan.jpg "Notice issued u/s 148A(B) of Income Tax Act against dissolved Firm Is Invalid: Gujarat HC [Read Order]")
S. 68 of Income Tax Act not Invokable in absence of unexplained Amount in Bank Statement: Gujarat HC [Read Order]
In a recent case, the Gujarat High Court stated that there cannot be any income escapement by the assessee if there is no unexplained amount in the bank statement on record. The Court found that the...
![S. 68 of Income Tax Act not Invokable in absence of unexplained Amount in Bank Statement: Gujarat HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Income-Tax-Gujarat-High-Court-Income-Tax-Act-Section-68-of-Income-Tax-Act-TAXSCAN.jpg "S. 68 of Income Tax Act not Invokable in absence of unexplained Amount in Bank Statement: Gujarat HC [Read Order]")
Credit Cannot Be Blocked In Electronic Credit Ledger in Absence of Availability of Sufficient Balance: Gujarat HC [Read Order]
The Gujarat High Court in a recent case ruled that there cannot be any blocking of the credit in electronic credit ledger if there is no sufficient balance available. The Division Bench ruled as...
![Credit Cannot Be Blocked In Electronic Credit Ledger in Absence of Availability of Sufficient Balance: Gujarat HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Gujarat-Hih-Court-Electronic-Credit-Ledger-Credit-Cannot-Be-Blocked-Insufficient-funds-in-ledger-Credit-blocking-without-sufficient-balance-taxscan.jpg "Credit Cannot Be Blocked In Electronic Credit Ledger in Absence of Availability of Sufficient Balance: Gujarat HC [Read Order]")
Gujarat High Court directs to Avoid Pedantic Approach while considering Petition u/s. 119(2)(b) Income Tax Act, Condones 1 Year Delay in Filing Return [Read Order]
In a recent case, the Gujarat High Court directed to avoid pedantic approach while considering petition under section 119(2)(b) Income Tax Act, 1961 and condoned one year delay in filing return. ...
![Gujarat High Court directs to Avoid Pedantic Approach while considering Petition u/s. 119(2)(b) Income Tax Act, Condones 1 Year Delay in Filing Return [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Gujarat-High-Court-Income-Tax-Act-Income-Tax-Income-tax-filing-Income-tax-return-delay-condonation-taxscan.jpg "Gujarat High Court directs to Avoid Pedantic Approach while considering Petition u/s. 119(2)(b) Income Tax Act, Condones 1 Year Delay in Filing Return [Read Order]")
Assessee Not Required To Produce Documents When AO Accepted Co-Owner’s Indexed Renovation Expenses in Income Tax Assessment order: Gujarat HC [Read Order]
The Gujarat High Court in a recent case has held that the assessee is not required to produce documents when the Assessing officer ( AO ) accepted co-owner’s indexed renovation expenses in income tax...
![Assessee Not Required To Produce Documents When AO Accepted Co-Owner’s Indexed Renovation Expenses in Income Tax Assessment order: Gujarat HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Income-Tax-Gujarat-High-Court-Income-Tax-Assessment-order-Indexed-Renovation-Expenses-taxscan.jpg "Assessee Not Required To Produce Documents When AO Accepted Co-Owner’s Indexed Renovation Expenses in Income Tax Assessment order: Gujarat HC [Read Order]")