Judgement

HC rules that Customs cannot impose an additional bank guarantee for provisional release when sufficient duty has already been paid by the importer.

Gujarat HC: Customs Cannot Impose Onerous Conditions for Provisional Release

Since the notice issued under section 148 was issued during the extended period from 01.04.2021 to 30.06.2021 under TOLA, the Court quashed the same, calling it invalid.

Gujarat HC Quashes AY 2015-16 Reassessment Notice: Confirms SC's Stand that All Such Notices Post 01.04.2021 Are Invalid

The court observed that the petitioner has mistakenly declared the turnover of a sister concern in the Form GSTR-1 and such a mistake must be allowed to be corrected.

Gujarat HC: Clerical Error in GSTR-1 (Wrong Sister Concern Turnover) Can Be Rectified; Appellate Order Quashed

HC quashes reassessment notice for AY 2015-16, ruling that TOLA extensions cannot revive time-barred cases under the new Section 148A regime.

Gujarat HC Quashes Reassessment Notice for AY 2015-16: TOLA Extension Cannot Save Time-Barred 148 Notices

If the land allotted by GIDC is assigned or transferred by the lessee in favour of a third party for consideration, it is treated as the assignment/sale/transfer of immovable property.

Gujarat HC: Assignment of 99-Year Leasehold Rights is Transfer of Immovable Property; No GST

Articles

Form 3CD via Income tax Eighth- Amendment Rules, 2025 undergoes key changes including deleted clauses, new disclosures, and enhanced compliance and more.

Latest Amendments in Form 3CD: Practical Insights for FY 2024-25 Audits

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