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Gujarat High Court Case Commentaries

GANIBHAI YUSUFBHAI JAMROTH v. STATE OF GUJARAT: High Court's Pioneering Stance on the Release of Seized Vehicles Under the Prohibition Act

GANIBHAI YUSUFBHAI JAMROTH v. STATE OF GUJARAT: High Court's Pioneering Stance on the Release of Seized Vehicles Under the Prohibition Act

Date: Jul 8, 2020
GANIBHAI YUSUFBHAI JAMROTH v. STATE OF GUJARAT: High Court's Pioneering Stance on the Release of Seized Vehicles Under the Prohibition Act Introduction The case of Ganibhai Yusufbhai Jamroth v. State...
Gujarat High Court Establishes Rigorous Criteria for Preventive Detention under PASA Act

Gujarat High Court Establishes Rigorous Criteria for Preventive Detention under PASA Act

Date: Jul 7, 2020
Gujarat High Court Establishes Rigorous Criteria for Preventive Detention under PASA Act Introduction In the landmark case of Rajesh Nagoraj Parate, Through Wife Lalitaben Rajesh Parate v. State Of...
Establishing Grounds for Pre-execution Challenges to Preventive Detention Under PASA: Analysis of MUKESHBHAI DESAI v. STATE OF GUJARAT

Establishing Grounds for Pre-execution Challenges to Preventive Detention Under PASA: Analysis of MUKESHBHAI DESAI v. STATE OF GUJARAT

Date: Jun 19, 2020
Establishing Grounds for Pre-execution Challenges to Preventive Detention Under PASA: Analysis of MUKESHBHAI DESAI v. STATE OF GUJARAT Introduction The case of Mukeshbhai Versibhai Desai through his...
Gujarat High Court Upholds Ultra Vires and Arbitrary Nature of Section 84A of the Gujarat VAT Act

Gujarat High Court Upholds Ultra Vires and Arbitrary Nature of Section 84A of the Gujarat VAT Act

Date: Apr 17, 2020
Gujarat High Court Upholds Ultra Vires and Arbitrary Nature of Section 84A of the Gujarat VAT Act Introduction In the landmark case of Reliance Industries Ltd. And Others v. State of Gujarat And...
Reaffirming Four-Year Limitation for Reopening Tax Assessments: Gujarat High Court in Asian Tubes Pvt Ltd v. DCIT

Reaffirming Four-Year Limitation for Reopening Tax Assessments: Gujarat High Court in Asian Tubes Pvt Ltd v. DCIT

Date: Mar 17, 2020
Reaffirming Four-Year Limitation for Reopening Tax Assessments: Gujarat High Court in Asian Tubes Pvt Ltd v. DCIT Introduction The case of Asian Tubes Pvt Ltd. v. Deputy Commissioner of Income Tax,...
Limitation of Revisional Powers Under Section 263(1) Income Tax Act: Insights from Principal Commissioner Income Tax, Surat-2 v. Shreeji Prints Pvt. Ltd.

Limitation of Revisional Powers Under Section 263(1) Income Tax Act: Insights from Principal Commissioner Income Tax, Surat-2 v. Shreeji Prints Pvt. Ltd.

Date: Feb 4, 2020
Limitation of Revisional Powers Under Section 263(1) Income Tax Act: Insights from Principal Commissioner Income Tax, Surat-2 v. Shreeji Prints Pvt. Ltd. Introduction The case of Principal...
Importer Not Recipient Under IGST Act: Gujarat High Court Quashes IGST on Ocean Freight

Importer Not Recipient Under IGST Act: Gujarat High Court Quashes IGST on Ocean Freight

Date: Jan 24, 2020
Importer Not Recipient Under IGST Act: Gujarat High Court Quashes IGST on Ocean Freight Introduction In the landmark case of Mohit Minerals Pvt. Ltd. v. Union Of India And Others, decided by the...
Clarifying Reassessment Under Sections 147 and 148: Gujarat High Court Upholds Necessity of Full Disclosure Over Mere Change of Opinion

Clarifying Reassessment Under Sections 147 and 148: Gujarat High Court Upholds Necessity of Full Disclosure Over Mere Change of Opinion

Date: Jan 14, 2020
Clarifying Reassessment Under Sections 147 and 148: Gujarat High Court Upholds Necessity of Full Disclosure Over Mere Change of Opinion Introduction The case of Arun Munshaw Huf v. Income-tax...
Demand Notice Requirements under Section 13(2) SARFAESI Act: Insights from Punjab National Bank v. Telstar Industries Pvt. Ltd.

Demand Notice Requirements under Section 13(2) SARFAESI Act: Insights from Punjab National Bank v. Telstar Industries Pvt. Ltd.

Date: Nov 15, 2019
Demand Notice Requirements under Section 13(2) SARFAESI Act: Insights from Punjab National Bank v. Telstar Industries Pvt. Ltd. Introduction The case of Punjab National Bank v. Telstar Industries...
Priority of Secured Creditors Over State Tax Dues: Kalupur Commercial Co-Operative Bank Ltd. v. State Of Gujarat

Priority of Secured Creditors Over State Tax Dues: Kalupur Commercial Co-Operative Bank Ltd. v. State Of Gujarat

Date: Sep 24, 2019
Priority of Secured Creditors Over State Tax Dues: Kalupur Commercial Co-Operative Bank Ltd. v. State Of Gujarat Introduction The case of Kalupur Commercial Co-Operative Bank Ltd. v. State Of Gujarat...
Safeguarding Substantive Tax Rights: Gujarat High Court's Landmark Judgment in Siddharth Enterprises v. Nodal Officer

Safeguarding Substantive Tax Rights: Gujarat High Court's Landmark Judgment in Siddharth Enterprises v. Nodal Officer

Date: Sep 7, 2019
Safeguarding Substantive Tax Rights: Gujarat High Court's Landmark Judgment in Siddharth Enterprises v. Nodal Officer Introduction The case of Siddharth Enterprises v. Nodal Officer adjudicated by...
Gujarat High Court Establishes Indefeasibility of CENVAT Credit Amidst GST Transition Challenges

Gujarat High Court Establishes Indefeasibility of CENVAT Credit Amidst GST Transition Challenges

Date: Sep 7, 2019
Gujarat High Court Establishes Indefeasibility of CENVAT Credit Amidst GST Transition Challenges Introduction In the landmark case of Siddharth Enterprises Through Partner Mahesh Liladhar Tibdewal v....
IGST Refund Eligibility Despite Higher Drawback Claim: Precedent Established in M/S Amit Cotton Industries v. Principal Commissioner Of Customs

IGST Refund Eligibility Despite Higher Drawback Claim: Precedent Established in M/S Amit Cotton Industries v. Principal Commissioner Of Customs

Date: Jun 28, 2019
IGST Refund Eligibility Despite Higher Drawback Claim: Precedent Established in M/S Amit Cotton Industries v. Principal Commissioner Of Customs Introduction The case of M/S Amit Cotton Industries v....
Gujarat High Court Upholds Rights of Class IV Part-Time Employees: A Landmark Judgment on Outsourcing, Regularization, and Equal Pay

Gujarat High Court Upholds Rights of Class IV Part-Time Employees: A Landmark Judgment on Outsourcing, Regularization, and Equal Pay

Date: Dec 22, 2018
Gujarat High Court Upholds Rights of Class IV Part-Time Employees: A Landmark Judgment on Outsourcing, Regularization, and Equal Pay Introduction The case of Vinodbhai Shivrambhai Rathod v. State Of...
Interim Custody of Seized Vehicles Under the Gujarat Prohibition Act: Musa Khan Jat v. State Of Gujarat

Interim Custody of Seized Vehicles Under the Gujarat Prohibition Act: Musa Khan Jat v. State Of Gujarat

Date: Jul 25, 2018
Interim Custody of Seized Vehicles Under the Gujarat Prohibition Act: Musa Khan Jat v. State Of Gujarat Introduction The case of Musa Khan Jat v. State Of Gujarat adjudicated by the Gujarat High...
Interim Release of Seized Vehicles under Gujarat Prohibition Act: Insights from Munavarbhai Dadabhai Sandhi v. State Of Gujarat

Interim Release of Seized Vehicles under Gujarat Prohibition Act: Insights from Munavarbhai Dadabhai Sandhi v. State Of Gujarat

Date: Jul 20, 2018
Interim Release of Seized Vehicles under Gujarat Prohibition Act: Insights from Munavarbhai Dadabhai Sandhi v. State Of Gujarat Introduction The case of Munavarbhai Dadabhai Sandhi v. State Of...
High Court Upholds Article 227 Supervisory Jurisdiction Over Commercial Courts Act's Section 8

High Court Upholds Article 227 Supervisory Jurisdiction Over Commercial Courts Act's Section 8

Date: May 8, 2018
High Court Upholds Article 227 Supervisory Jurisdiction Over Commercial Courts Act's Section 8 Introduction The case State of Gujarat v. Union of India was adjudicated by the Gujarat High Court on...
Reaffirming Reassessment Jurisdiction under Section 147: Insights from JAYANT SECURITY AND FINANCE LTD v. ASSISTANT COMMISSIONER OF Income Tax Officer Circle

Reaffirming Reassessment Jurisdiction under Section 147: Insights from JAYANT SECURITY AND FINANCE LTD v. ASSISTANT COMMISSIONER OF Income Tax Officer Circle

Date: Feb 13, 2018
Reaffirming Reassessment Jurisdiction under Section 147: Insights from JAYANT SECURITY AND FINANCE LTD v. ASSISTANT COMMISSIONER OF Income Tax Officer Circle Introduction The case of JAYANT SECURITY...
Strict Criteria for Reopening Assessments under Section 148 - Amar Jewellers Ltd. v. DCIT

Strict Criteria for Reopening Assessments under Section 148 - Amar Jewellers Ltd. v. DCIT

Date: Jan 31, 2018
Strict Criteria for Reopening Assessments under Section 148 Amar Jewellers Limited v. Deputy Commissioner of Income Tax Court: Gujarat High Court Date: January 30, 2018 Introduction The case of Amar...
PR Commissioner of Income Tax v. Claris Life Science Ltd: Validity of Late Revised Returns and Deduction Claims

PR Commissioner of Income Tax v. Claris Life Science Ltd: Validity of Late Revised Returns and Deduction Claims

Date: Jan 30, 2018
PR Commissioner of Income Tax v. Claris Life Science Ltd: Validity of Late Revised Returns and Deduction Claims Introduction The case of PR Commissioner of Income Tax v. Claris Life Science Ltd...
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