Judgement

The Gujarat High Court read down the expression “whichever is higher” and heldRule 28(2) valid


High Court Has Upheld The Constitutional Validity Of Rule 28(2) of The CGST Rules 2017 

The Gujarat High Court has quashed a notice issued under Section 148 holding that the reassessment proceedings were based merely on a change of opinion. 

High Court Rules Reopening Beyond Four Years Invalid Where Assessee Fully Disclosed Material Facts

The Gujarat High Court has held Civil Engineer cannot seek registration as Agricultural Land Valuer without prescribed qualification.   


High Court Upholds Agricultural Science Degree Requirement for Registration as Agricultural Land Valuer

The Gujarat High Court upholds the retrospective benefit of CBEC Circular No. 35/2010

High Court Holds Merchant Exporters Entitled to 1% AIR Customs Duty Drawback

The Gujarat High Court has held that ITAT Cannot Recall Its Final Order Under Section 254(2) by Re-hearing Case on Merits

High Court Holds Rectification Power Under Section 254(2) Cannot Be Used as a Review Jurisdiction

The Gujarat High Court has held that GST authorities cannot reject a refund claim for excess interest by disregarding an earlier binding judgment of the High Court. 

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High Court Has Upheld The Constitutional Validity Of Rule 28(2) of The CGST Rules 2017

High Court Rules Reopening Beyond Four Years Invalid Where Assessee Fully Disclosed Material Facts

High Court Upholds Agricultural Science Degree Requirement for Registration as Agricultural Land Valuer

High Court Holds Merchant Exporters Entitled to 1% AIR Customs Duty Drawback

High Court Holds Rectification Power Under Section 254(2) Cannot Be Used as a Review Jurisdiction

High Court Holds Interest Cannot Be Charged on Amount Already Deposited in Electronic Cash Ledger Before Due Date