Gujarat High Court Case Commentaries

Interest on Delayed Cenvat Credit Refunds: Gujarat High Court's Landmark Decision in Commissioner Of Central Excise (S) v. Reliance Industries Limited

Date: Oct 8, 2010

Interest on Delayed Cenvat Credit Refunds: Gujarat High Court's Landmark Decision in Commissioner Of Central Excise (S) v. Reliance Industries Limited Introduction The case of Commissioner Of Central...

Gujarat High Court Quashes Amendment Regulations 2010: Upholding Equal Treatment for Customs House Agents

Date: Oct 2, 2010

Gujarat High Court Quashes Amendment Regulations 2010: Upholding Equal Treatment for Customs House Agents Introduction The case of Ravindra K Joshi Petitioner(S) v. Union Of India Through Under...

Secured Creditor Priority Over Government Claims in the Absence of Specific Statutory Provisions: Kotak Mahindra Bank Ltd. v. District Magistrate

Date: Sep 18, 2010

Secured Creditor Priority Over Government Claims in the Absence of Specific Statutory Provisions: Kotak Mahindra Bank Ltd. v. District Magistrate Introduction The case of Kotak Mahindra Bank Ltd. v....

Clarifying Penalty Imposition under Central Excise Rules: Insights from Commissioner Of Central Excise & Customs (S) v. Saurashtra Cement Ltd.

Date: Sep 17, 2010

Clarifying Penalty Imposition under Central Excise Rules: Insights from Commissioner Of Central Excise & Customs (S) v. Saurashtra Cement Ltd. Introduction The case of Commissioner Of Central Excise...

Interpretation of Penal Provisions Under Central Excise Rules: Insights from Commissioner of C. Ex. & Customs v. Saurashtra Cement Ltd.

Date: Sep 17, 2010

Interpretation of Penal Provisions Under Central Excise Rules: Insights from Commissioner of C. Ex. & Customs v. Saurashtra Cement Ltd. Introduction The case of Commissioner of C. Ex. & Customs v....

Equitable Valuation Principles in Land Acquisition: State Of Gujarat v. Amaji Mohanji Thakore

Date: Sep 10, 2010

Equitable Valuation Principles in Land Acquisition: State Of Gujarat v. Amaji Mohanji Thakore Introduction The case of State Of Gujarat v. Amaji Mohanji Thakore was adjudicated by the Gujarat High...

Sterling Gelatin Opponent(S): Pioneering Clarity on Cenvat Credit Rules for Common Inputs and By-products

Date: Sep 10, 2010

Sterling Gelatin Opponent(S): Pioneering Clarity on Cenvat Credit Rules for Common Inputs and By-products Introduction The case of Commissioner Of Central Excise & Customs Vadodara - I (S) v....

Gujarat High Court Rules Companies Cannot Be Agriculturists under the Bombay Tenancy and Agricultural Lands Act, 1948

Date: Sep 1, 2010

Gujarat High Court Rules Companies Cannot Be Agriculturists under the Bombay Tenancy and Agricultural Lands Act, 1948 Introduction The case of State Of Gujarat & 2 (S) v. Prathmesh Farms Pvt. Ltd. &...

Affirmation of 'Agriculturist' as Natural Person under the Bombay Tenancy and Agricultural Lands Act, 1948: State v. Prathmesh

Date: Sep 1, 2010

Affirmation of 'Agriculturist' as Natural Person under the Bombay Tenancy and Agricultural Lands Act, 1948: State v. Prathmesh Introduction State v. Prathmesh, adjudicated by the Gujarat High Court...

Gujarat High Court Establishes Time Limits for Reassessment Under Section 147

Date: Jul 21, 2010

Gujarat High Court Establishes Time Limits for Reassessment Under Section 147 Introduction The case of Sadbhav Engineering Ltd. vs. Deputy Commissioner Of Income-Tax was adjudicated by the Gujarat...

Presumption of Social Customs in Income Tax Assessments: Commissioner of Income-Tax v. Ratanlal Vyaparilal Jain

Date: Jul 20, 2010

Presumption of Social Customs in Income Tax Assessments: Commissioner of Income-Tax v. Ratanlal Vyaparilal Jain Introduction The case of Commissioner Of Income-Tax v. Ratanlal Vyaparilal Jain...

Clarifying the 'Issue' of Tax Notices under Section 149: Precedent Set by Gujarat High Court in Kanubhai M Patel Huf v. Hiren Bhatt

Date: Jul 14, 2010

Clarifying the 'Issue' of Tax Notices under Section 149: Precedent Set by Gujarat High Court in Kanubhai M Patel Huf v. Hiren Bhatt Introduction The case of Kanubhai M Patel Huf Petitioner(S) v....

Affirming Customs Jurisdiction in SEZs: Gujarat High Court’s Landmark Decision in Union Of India v. Oswal Agricomm Pvt Ltd & 3 (S)

Date: Jul 7, 2010

Affirming Customs Jurisdiction in SEZs: Gujarat High Court’s Landmark Decision in Union Of India v. Oswal Agricomm Pvt Ltd & 3 (S) Introduction The case of Union Of India (S) v. Oswal Agricomm Pvt...

Original Complainants as Non-Aggrieved Persons in Appeals under Section 57 of Gujarat Panchayats Act: Insights from Manubhai Hathibhai Patel v. Sejalben Janakbhai Patel

Date: Jun 26, 2010

Original Complainants as Non-Aggrieved Persons in Appeals under Section 57 of Gujarat Panchayats Act: Insights from Manubhai Hathibhai Patel v. Sejalben Janakbhai Patel, Sarpanch & Ors. Introduction...

Limitations on Reopening Assessments After Four Years: Insights from Cadila Healthcare Ltd vs. Deputy Commissioner of Income-Tax

Date: May 5, 2010

Limitations on Reopening Assessments After Four Years: Insights from Cadila Healthcare Ltd vs. Deputy Commissioner of Income-Tax Introduction The case of Cadila Healthcare Ltd vs. Deputy Commissioner...

Extended Limitation Period for Central Excise Duty Recovery under Section 11A Proviso

Date: Apr 23, 2010

Extended Limitation Period for Central Excise Duty Recovery under Section 11A Proviso Introduction The case of Commissioner v. The addressed pivotal issues concerning the limitation period for...

Clarifying Limitation Periods under Section 11A of the Central Excise Act: Gujarat High Court's Decision in Commissioner Of Central Excise Surat-I v. Neminath Fabrics Pvt Ltd

Date: Apr 23, 2010

Clarifying Limitation Periods under Section 11A of the Central Excise Act: Gujarat High Court's Decision in Commissioner Of Central Excise Surat-I v. Neminath Fabrics Pvt Ltd Introduction The case of...

Exclusion of Excise Duty in Valuation of Closing Stock: Insights from Assistant Commissioner Of Income-Tax v. Narmada Chematur Petrochemicals Ltd.

Date: Apr 9, 2010

Exclusion of Excise Duty in Valuation of Closing Stock: Insights from Assistant Commissioner Of Income-Tax v. Narmada Chematur Petrochemicals Ltd. Introduction The case of Assistant Commissioner Of...

Exclusion of Unpaid Excise Duty from Closing Stock Valuation for Income Tax: Gujarat High Court Upholds Tribunal's Decision

Date: Apr 7, 2010

Exclusion of Unpaid Excise Duty from Closing Stock Valuation for Income Tax: Gujarat High Court Upholds Tribunal's Decision Introduction The case of The Assistant Commissioner of Income Tax, Bharuch...

Clarifying Applicability of Section 153C in Income Tax Assessments: Vijaybhai N Chandrani v. Assistant Commissioner Of Income Tax

Date: Mar 31, 2010

Clarifying Applicability of Section 153C in Income Tax Assessments: Vijaybhai N Chandrani v. Assistant Commissioner Of Income Tax Introduction The case of Vijaybhai N Chandrani Petitioner(S) v....