GUJARAT HIGH COURT

Screenshot_2022-06-16-08-06-09-62_4251af1b5b11394b318ec35cda6368c8-b4766a77

Taxpayer is Eligible To Claim ITC As Per Invoice in Absence Of System Based Matching: Gujarat High Court

In the case of M/S New Nalbandh Traders vs State Of Gujarat, the Gujarat High Court has held that: On the perusal of the aforesaid provisions, it can be said that there is a specific mechanism for reversing the credit in the case of a discrepancy in the ITC availed by the recipient, against the …

Taxpayer is Eligible To Claim ITC As Per Invoice in Absence Of System Based Matching: Gujarat High Court Read More »

Rule 86A Of CGST Rules Should Not Be Used As A Tool To Harass Taxpayer: Gujarat High Court

Rule 86A Of CGST Rules Should Not Be Used As A Tool To Harass Taxpayer: Gujarat High Court

In the case of Samay Alloys India Pvt. Ltd. vs State Of Gujarat, the Gujarat High Court has held that: The power under Rule 86A of the Rules should neither be used as a tool to harass the assessee nor should it be used in a manner which may have an irreversible detrimental effect on …

Rule 86A Of CGST Rules Should Not Be Used As A Tool To Harass Taxpayer: Gujarat High Court Read More »

We Don’t Appreciate This Attitude Of CBDT Of Not Extending ITR Due Date: Gujarat High Court

The Gujarat High Court today said that: “Ask the highest authorities to file an affidavit that if any problem crop up, then they shall be immediately attended, and if such problems are not attended, then the officer shall be personally responsible for the same. If CBDT is to adopt a very obstinate attitude, which we …

We Don’t Appreciate This Attitude Of CBDT Of Not Extending ITR Due Date: Gujarat High Court Read More »

Extension Of Even 3 Months Will Not Sufficient If Glitches in Income Tax Portal Will Continue: Gujarat HC

In the case of Southern Gujarat Income Tax Bar Association Vs Union of India, the Gujarat High Court has stated that “we appreciate the decision taken by the CBDT to extend the time period upto 15th February 2022, but the assessees should be in a position to make the best of this extended time period. …

Extension Of Even 3 Months Will Not Sufficient If Glitches in Income Tax Portal Will Continue: Gujarat HC Read More »

BREAKING: Government Should Consider Glitches in The New Income Tax Portal- Gujarat High Court

BREAKING: Government Should Consider Glitches in The New Income Tax Portal- Gujarat High Court

In a petition filed by Chartered Accountants Association, Surat (CAAS), the Gujarat High Court has stated that “portal is something which is within the control of the respondents and if there are any technical problems in the same, it only the respondents who can take care of such problems.”– CAAS has intimated in a statement …

BREAKING: Government Should Consider Glitches in The New Income Tax Portal- Gujarat High Court Read More »

Breaking: Goods in Transit Cannot Be Seized On The Ground Of Under Valuation [Read Judgement]

Goods in Transit Cannot Be Seized On The Ground Of Under Valuation

In the case of M/s Karnataka Traders vs State of Gujarat, the Gujarat High Court has held that: On careful consideration of the facts and circumstances of the case and the submissions made by the respective advocates for the parties, we find the force in the contention of the learned advocate appearing for the petitioners …

Goods in Transit Cannot Be Seized On The Ground Of Under Valuation Read More »

Breaking: Petition in Gujarat High Court For Seeking No Late Fees on ITR Filing

Chartered Accountants Association, Surat (CAAS) has filed a writ petition before Hon’ble Gujarat High Court through Adv. Dr. Avinash Poddar asking for no penalty, interest or late fees until New Income Tax Portal becomes glitch-free, setting up Grievance Redressal Committee & honouring Citizens Charter. Hearing Tomorrow in Court No.3 Sr. No.17. CAAS has filed a …

Breaking: Petition in Gujarat High Court For Seeking No Late Fees on ITR Filing Read More »

Major Setback to Those Who have Followed the Judgement of Gujarat High Court in Respect of Inverted Duty Structure As Supreme Court Quashes the Judgement [Read Judgement]

Major Setback to Those Who have Followed the Judgement of Gujarat High Court in Respect of Inverted Duty Structure As Supreme Court Quashes the Judgement [Read Judgement]

In the case of Union of India & Ors. vs VKC Footsteps India Pvt Ltd, the Supreme Court has quashed the judgement of Gujarat High Court and Upheld the judgement of Madras High Court in respect of Inverted Duty Structure. Mainly, the judgement has two parts: (1.) Net ITC means ITC only on Inputs (Goods). …

Major Setback to Those Who have Followed the Judgement of Gujarat High Court in Respect of Inverted Duty Structure As Supreme Court Quashes the Judgement [Read Judgement] Read More »