![S. 138 NI Act Cases: Supreme Court issues New Format for Synopsis to be Attached with Complaint [Read Judgement]](https://images.taxscan.in/h-upload/2025/09/27/500x300_2091535-supreme-court-taxscan.webp "S. 138 NI Act Cases: Supreme Court issues New Format for Synopsis to be Attached with Complaint [Read Judgement]")
S. 138 NI Act Cases: Supreme Court issues New Format for Synopsis to be Attached with Complaint [Read Judgement]
The Supreme Court has directed that all complaints filed under Section 138 of the Negotiable Instruments Act, 1881 (cheque bounce cases) must...
![Cheque Bounce Cases Fail if Demand Notice Mentions Wrong Amount: Supreme Court [Read Order]](https://images.taxscan.in/h-upload/2025/09/24/250x150_2090272-cheque-bounce-cases-taxscan.webp "Cheque Bounce Cases Fail if Demand Notice Mentions Wrong Amount: Supreme Court [Read Order]")
![Reopening of Assessment based on Material Evidence which Proves Income Escapement: Gujarat HC Dismisses Writ Petition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Reopening-of-Assessment-Assessment-Material-Evidence-Income-Escapement-Gujarat-Highcourt-Writ-Petition-taxscan.jpg "Reopening of Assessment based on Material Evidence which Proves Income Escapement: Gujarat HC Dismisses Writ Petition [Read Order]")
![Issues raised in Reopening Assessment already considered during Assessment Proceedings: Gujarat HC quashes Sec 148 Notice issued to Amalgamating Company [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Reopening-Assessment-Assessment-Proceedings-Gujarat-Highcourt-Amalgamating-Company-taxscan.jpg "Issues raised in Reopening Assessment already considered during Assessment Proceedings: Gujarat HC quashes Sec 148 Notice issued to Amalgamating Company [Read Order]")
![Refund on Anti-dumping Duty paid for Intervening period between Provisional and Regular Final Anti-Dumping Duty Notification is allowable: Gujarat HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Gujarat-High-Court-Anti-dumping-Duty-Refund-on-Anti-dumping-Duty-Refund-Anti-Dumping-Duty-Notification-Gujarat-HC-Taxscan-.jpg "Refund on Anti-dumping Duty paid for Intervening period between Provisional and Regular Final Anti-Dumping Duty Notification is allowable: Gujarat HC [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]")
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]")
Benefit of Sabka Vishwas Scheme Cannot be Denied to Assessee When Attempt to Make Payment Online Failed due to Technical Issues: Gujarat HC [Read Order]
A division bench of the Gujarat High Court has held that the benefit of the amnesty scheme Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 cannot be denied to the assessee when the attempt to...
![Benefit of Sabka Vishwas Scheme Cannot be Denied to Assessee When Attempt to Make Payment Online Failed due to Technical Issues: Gujarat HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Payment-Online-Technical-Issues-Gujarat-HC-TAXSCAN.jpeg "Benefit of Sabka Vishwas Scheme Cannot be Denied to Assessee When Attempt to Make Payment Online Failed due to Technical Issues: Gujarat HC [Read Order]")
Gujarat HC directs Govt. to Refund IGST paid on Ocean Freight pursuant to Unconstitutional Notification [Read Order]
The Gujarat High Court has Gujarat HC directed the Government to refund the Integrated Goods and Services Tax (IGST) paid on ocean freight pursuant to unconstitutional Notification. The...
![Gujarat HC directs Govt. to Refund IGST paid on Ocean Freight pursuant to Unconstitutional Notification [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Gujarat-HC-Govt-Refund-IGST-Ocean-Freight-Unconstitutional-Notification-taxscan.jpeg "Gujarat HC directs Govt. to Refund IGST paid on Ocean Freight pursuant to Unconstitutional Notification [Read Order]")
Gujarat HC directs Colgate Palmolive to Deposit entire Tax Amount & 10% of Penalty for Releasing Detained Goods with Truck [Read Order]
The Gujarat High Court directed Colgate Palmolive to deposit the entire tax and 10% of the amount of penalty for now with the department, by way of a bank guarantee, initially for the period of 90...
![Gujarat HC directs Colgate Palmolive to Deposit entire Tax Amount & 10% of Penalty for Releasing Detained Goods with Truck [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/06/Colgate-Palmolive-Jobscan-Taxscan.jpeg "Gujarat HC directs Colgate Palmolive to Deposit entire Tax Amount & 10% of Penalty for Releasing Detained Goods with Truck [Read Order]")