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. Introduction The case of Principal...
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 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. 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 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 Introduction The case of Siddharth Enterprises v. Nodal Officer adjudicated by...
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 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 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 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 Introduction The case of Munavarbhai Dadabhai Sandhi v. State Of...
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 Introduction The case of JAYANT SECURITY...
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 Introduction The case of PR Commissioner of Income Tax v. Claris Life Science Ltd...
Interim Possession of Seized Vehicles Under Special Acts: Insights from Jhala Ghanshyamsinh Mobatsinh v. State of Gujarat 1. Introduction The case of Jhala Ghanshyamsinh Mobatsinh v. State of Gujarat...
Limits on Reopening Income Tax Assessments: Analysis of Gujarat High Court's Judgment in Vijay Harishchandra Patel v. ITO 1. Introduction The case of Vijay Harishchandra Patel Petitioner(S) v. Income...
Mandate for Due Process in Employee Termination: Insights from Manishbhai Nayanbhai Mod v. Vadodara Municipal Corporation Introduction The case of Manishbhai Nayanbhai Mod v. Vadodara Municipal...
GUVNL v. Indian Wind Energy Association: Clarifying Competitive Bidding under Section 63 of the Electricity Act, 2003 Introduction The case of Indian Wind Energy Association (S) v. Gujarat Urja Vikas...