A S SUPEHIA

M/s Kalp Enterprise, represented by its proprietor Shri Bhaveshbhai Amrutlal Taraviya, filed a special civil writ petition before the Gujarat High Court. The petitioner sought the Court's permission to withdraw the writ petition in order to pursue an appeal before the appropriate Appellate Authority. The respondents, t…

Petitioner Touquire Azad Siddiquie filed a writ petition before the Gujarat High Court. The petitioner, through Senior Advocate Tushar Hemani and counsel Ms. Vaibhavi K. Parikh, sought the Court's permission to withdraw the petition on the ground that the passage of time had rendered the matter infructuous. The respond…

Petitioner Sanjay Jayant Desai filed a special civil application seeking a writ against the Office of the Assistant Commissioner of Income Tax, Central Circle, Surat. The petitioner, through counsel Mr. Ashutosh S. Dave, requested the court's permission to withdraw the writ petition so that an application could be file…

The petitioner, Amita Sanjay Desai, filed a special civil application seeking a writ against the Office of the Assistant Commissioner of Income Tax, Central Circle 3, Surat. The petitioner’s counsel, Mr. Ashutosh S. Dave, requested permission to withdraw the writ petition so that an application could be filed before th…

Sandesh Procon LLP filed a special civil writ application before the Gujarat High Court challenging an order of the Assistant Commissioner of Income Tax, Circle 3(3), Ahmedabad. The petition was heard before a two‑judge bench, but the judges were unable to deliver a judgment due to paucity of time. Consequently, the co…

The petitioner, a civil engineer and registered valuer for non‑agricultural immovable property, applied for registration as a valuer of agricultural lands under Section 34AB of the Wealth Tax Act, 1957, but his application was rejected because he did not possess a degree in Agricultural Science as required by Rule 8A(3…

Mahalaxmi Industries filed a writ petition challenging an Order‑in‑Original dated 23‑03‑2026 of the Assistant Commissioner of Central GST, which confirmed a demand of Rs 1,46,76,034 under Section 74 of the CGST Act for allegedly availing ineligible input tax credit (ITC) on fake invoices from non‑existent Delhi firms. …

Lanxess Belgium N.V., a Belgian manufacturer of sulfenamide accelerators, challenged the anti-dumping final findings and notification issued by the Designated Authority (Respondent No.2) on the ground that the investigation was initiated without the mandatory pre‑initiation scrutiny and that the computation of dumping …

The High Court of Gujarat heard Special Civil Applications No. 23028/2019 and No. 23029/2019 filed by Shakti Sales Corporation against the State of Gujarat. The applications were heard finally, but because of paucity of time the judgment could not be delivered. The Court ordered that the matters be re‑heard. Consequent…

The High Court of Gujarat heard Special Civil Applications No. 23028/2019 and No. 23029/2019 filed by Shakti Sales Corporation against the State of Gujarat. The applications were heard finally, but because of paucity of time the judgment could not be delivered. The Court ordered that the matters be re‑heard. Consequent…

Datta Projects Private Limited filed a Special Civil Application before the Gujarat High Court challenging the order of the Assistant Commissioner of Income Tax, Vapi Circle. The matter was heard before a two‑Judge Bench, but the judges were unable to deliver a judgment due to lack of time. Consequently, the court orde…

The petitioners, Rajhans Metals Private Limited and another, filed a Special Civil Application before the Gujarat High Court against the Union of India and others. The petitioners were represented by Senior Advocate Mr. Mihir H. Joshi. The respondents were represented by Mr. D.N. Patel and Ms. Amee Yajnik, with Mr. Dha…

The High Court of Gujarat heard a special civil application filed by Kitchen Xpress Overseas Ltd. against the Deputy Commissioner of Income Tax, Circle‑2. The matter was heard but, due to lack of time, the judges could not deliver a judgment. Consequently, the court ordered that the matter be released and notified befo…

The petitioners, partners of M/s. Maa Renuka Trading, were penalised under Sections 122(1A) and 122(3) of the Central Goods and Services Tax Act, 2017 for allegedly generating fake invoices, e‑way bills and routing funds through hawala to fraudulently claim input tax credit. They filed a writ petition under Article 226…

M/s. F.S. Textiles filed a special civil application seeking permission to withdraw its pending writ petition and to file two separate petitions in respect of the impugned orders. The petitioner, through counsel Mr. Avinash Poddar, argued that a single petition was no longer appropriate and requested the court's leave …

The petitioner, GORDHANBHAI DEVJIBHAI KAPADIA, challenged a notice issued under section 148 of the Income‑Tax Act, 1961 for AY 2013‑14‑2017‑18 and the subsequent order under section 148A(d). The High Court examined the applicability of the Supreme Court’s decisions in Union of India v. Ashish Agarwal and Union of India…

Mohib Nomanbhai Khericha filed a Special Civil Application (writ petition) before the Gujarat High Court against the Income Tax Officer, Circle 1, seeking relief. The petitioner later approached the Court for permission to withdraw the writ petition in order to pursue an alternative remedy. The Court considered whether…

The petitioner, Dilip Patel, filed a return for AY 2019‑20 and was later subjected to a search where a Memorandum of Understanding (MoU) for a land sale at Rs 39.32 crore was seized. The Assessing Officer, relying on a Departmental Valuation Officer’s report, assessed the land value at Rs 28.50 crore and added Rs 8.25 …

The petitioner, Dilip Patel, filed a return for AY 2019‑20 and was later subjected to a search where a Memorandum of Understanding (MoU) for a land sale at Rs 39.32 crore was seized. The Assessing Officer, relying on a Departmental Valuation Officer’s report, assessed the land value at Rs 28.50 crore and added Rs 8.25 …

The Commissioner of Income Tax appealed against Gujarat State Energy Generation Ltd in two income‑tax appeals (Nos. 1972 of 2009 and 155 of 2010). The Court noted that both appeals involved a very low tax amount. Pursuant to Circular No. 17/2019 issued by the Ministry of Finance, the Court applied the monetary limits f…

The Commissioner of Income Tax (Exemption) filed an appeal against Shri Shakti Charitable Trust, Rajkot. The High Court of Gujarat directed the appellant to submit a copy of the Memo of Appeal within one week. The Court warned that failure to do so would result in dismissal of the matter for non‑prosecution. No substan…

The Stainless Steel Pipes and Tubes Manufacturers Association and other petitioners filed a Special Civil Application before the Gujarat High Court against the Union of India and other respondents. The petition sought relief (the specific relief is not detailed in the order). The petitioners, through counsel Amal Pares…

The Principal Commissioner of Income Tax filed an application seeking condonation of a 46‑day delay in filing a tax appeal. The respondent, M/s. Ankit Gold Limited, opposed the condonation, arguing that the delay should not be excused. Both parties were heard, and the court considered the application in the interest of…

M/s Ravi Plumbing and Construction failed to file its GST return for Q1 of FY 2024‑25, prompting a show‑cause notice and subsequent cancellation of its GST registration under Section 29(2)(c) of the CGST Act. The petitioner did not respond to the notice and later filed an appeal under Section 107 after a six‑month dela…

The petitioner, M/s Shree Krishna Marketing, filed a special civil application before the Gujarat High Court. The respondent State of Gujarat filed an order dated 29.01.2026, which was taken on record. The petitioner’s counsel submitted that the relief sought in the writ petition would be satisfied by the said order. C…

M/s Shreeji Vitrified Pvt. Ltd. appealed against the disallowance of a Form‑C claim of Rs.92,30,891 by the First Appellate Authority, which was upheld by the Gujarat Value Added Tax Tribunal. The appellant argued that the negative report on which the disallowance was based was never furnished to it, violating natural j…

M/S U S Standard Ispat Pvt. Ltd. filed a tax appeal before the Gujarat High Court against the Dy. Commissioner of State Tax. The appellant’s counsel, Mr. J.F. Mehta, informed the Court that despite diligent efforts he could not locate or contact the appellant. The Court noted that the appellant could still approach the…

Alstom Transport India Ltd. (ATIL) sought to quash the order allowing an appeal that set aside a refund sanction granted to its predecessor, Alstom Rail Transportation India Ltd. (ARTIPL), after ARTIPL’s amalgamation into ATIL. The dispute centered on whether ARTIPL, which had transferred only part of its unutilized in…

Alstom Transport India Ltd. (ATIL) sought to quash the order allowing an appeal that set aside a refund sanction granted to its predecessor, Alstom Rail Transportation India Ltd. (ARTIPL), after ARTIPL’s amalgamation into ATIL. The dispute centered on whether ARTIPL, which had transferred only part of its unutilized in…

Alstom Transport India Ltd. (ATIL) sought to quash the order allowing an appeal that set aside a refund sanction granted to its predecessor, Alstom Rail Transportation India Ltd. (ARTIPL), after ARTIPL’s amalgamation into ATIL. The dispute centered on whether ARTIPL, which had transferred only part of its unutilized in…

Alstom Transport India Ltd. (ATIL) sought to quash the order allowing an appeal that set aside a refund sanction granted to its predecessor, Alstom Rail Transportation India Ltd. (ARTIPL), after ARTIPL’s amalgamation into ATIL. The dispute centered on whether ARTIPL, which had transferred only part of its unutilized in…

Alstom Transport India Ltd. (ATIL) sought to quash the order allowing an appeal that set aside a refund sanction granted to its predecessor, Alstom Rail Transportation India Ltd. (ARTIPL), after ARTIPL’s amalgamation into ATIL. The dispute centered on whether ARTIPL, which had transferred only part of its unutilized in…

Alstom Transport India Ltd. (ATIL) sought to quash the order allowing an appeal that set aside a refund sanction granted to its predecessor, Alstom Rail Transportation India Ltd. (ARTIPL), after ARTIPL’s amalgamation into ATIL. The dispute centered on whether ARTIPL, which had transferred only part of its unutilized in…

Alstom Transport India Ltd. (ATIL) sought to quash the order allowing an appeal that set aside a refund sanction granted to its predecessor, Alstom Rail Transportation India Ltd. (ARTIPL), after ARTIPL’s amalgamation into ATIL. The dispute centered on whether ARTIPL, which had transferred only part of its unutilized in…

The Commissioner of CGST and Central Excise filed a tax appeal against M/s Jalaaram Steel Furniture Pvt. Ltd. The appellant argued that the tax effect in the appeal was less than Rs.2 crores. The respondent contended that the appeal should be maintainable. The Court examined Circular No.9 of 2024 dated 17 September 202…

The Commissioner of Income Tax-II appealed against E Infochips Ltd concerning a tax liability. The appellant argued that the tax effect in the appeal was less than Rs.2 crore. The appellant relied on Circular No.9 of 2024 dated 17 September 2024, which stipulates that appeals with a tax effect below Rs.2 crore are not …

The Principal Commissioner of Income Tax, Surat-1 appealed against Ms. Jashuben Rameshbhai Patel in multiple tax appeal matters. The appellants' senior standing counsel, Mr. Karan Sanghani, argued that the tax effect in each appeal was less than Rs.2 crores, invoking Circular No. 9 of 2024 which bars maintenance of app…

The Principal Commissioner of Income Tax, Surat-1 appealed against SMT. Jashuben Rameshbhai Patel in multiple tax appeal matters. The appellants' Senior Standing Counsel, Mr. Karan Sanghani, argued that the tax effect in each appeal was less than Rs. 2 crores, invoking Circular No. 9 of 2024 which bars maintenance of a…

The Principal Commissioner of Income Tax, Surat-1 appealed against SMT. Jashuben Rameshbhai Patel in multiple tax appeal matters. The appellants' Senior Standing Counsel, Mr. Karan Sanghani, argued that the tax effect in each appeal was less than Rs. 2 crores, invoking Circular No. 9 of 2024 which bars maintenance of a…

The Principal Commissioner of Income Tax, Surat-1 appealed against SMT. Jashuben Rameshbhai Patel in multiple tax appeal matters. The appellants' Senior Standing Counsel, Mr. Karan Sanghani, argued that the tax effect in each appeal was less than Rs. 2 crores, invoking Circular No. 9 of 2024 which bars maintenance of a…

The Principal Commissioner of Income Tax, Surat-1 appealed against SMT. Jashuben Rameshbhai Patel in multiple tax appeal matters. The appellants' Senior Standing Counsel, Mr. Karan Sanghani, argued that the tax effect in each appeal was less than Rs. 2 crores, invoking Circular No. 9 of 2024 which bars maintenance of a…

The Principal Commissioner of Income Tax, Surat-1 appealed against Ms. Jashuben Rameshbhai Patel in multiple tax appeal matters. The appellants' senior standing counsel, Mr. Karan Sanghani, argued that the tax effect in each appeal was less than Rs.2 crores, invoking Circular No. 9 of 2024 which bars maintenance of app…

The Principal Commissioner of Income Tax, Surat-1 appealed against Ms. Jashuben Rameshbhai Patel in multiple tax appeal matters. The appellants' senior standing counsel, Mr. Karan Sanghani, argued that the tax effect in each appeal was less than Rs.2 crores, invoking Circular No. 9 of 2024 which bars maintenance of app…

The Principal Commissioner of Income Tax, Surat-1 appealed against Ms. Jashuben Rameshbhai Patel in multiple tax appeal matters. The appellants' senior standing counsel, Mr. Karan Sanghani, argued that the tax effect in each appeal was less than Rs.2 crores, invoking Circular No. 9 of 2024 which bars maintenance of app…

The Principal Commissioner of Income Tax, Surat-1 appealed against SMT. Jashuben Rameshbhai Patel in multiple tax appeal matters. The appellants' Senior Standing Counsel, Mr. Karan Sanghani, argued that the tax effect in each appeal was less than Rs. 2 crores, invoking Circular No. 9 of 2024 which bars maintenance of a…

The petitions arose from notices issued under Section 148 of the Income‑Tax Act after searches were conducted under Section 132/132A. The petitioners argued that when material concerning a third‑person is obtained in a search, the assessing officer must first record satisfaction under Section 153C before invoking the g…

The petitions arose from notices issued under Section 148 of the Income‑Tax Act after searches were conducted under Section 132/132A. The petitioners argued that when material concerning a third‑person is obtained in a search, the assessing officer must first record satisfaction under Section 153C before invoking the g…

The petitions arose from notices issued under Section 148 of the Income‑Tax Act after searches were conducted under Section 132/132A. The petitioners argued that when material concerning a third‑person is obtained in a search, the assessing officer must first record satisfaction under Section 153C before invoking the g…

The petitions arose from notices issued under Section 148 of the Income‑Tax Act after searches were conducted under Section 132/132A. The petitioners argued that when material concerning a third‑person is obtained in a search, the assessing officer must first record satisfaction under Section 153C before invoking the g…

The petitions arose from notices issued under Section 148 of the Income‑Tax Act after searches were conducted under Section 132/132A. The petitioners argued that when material concerning a third‑person is obtained in a search, the assessing officer must first record satisfaction under Section 153C before invoking the g…

The petitions arose from notices issued under Section 148 of the Income‑Tax Act after searches were conducted under Section 132/132A. The petitioners argued that when material concerning a third‑person is obtained in a search, the assessing officer must first record satisfaction under Section 153C before invoking the g…

The petitions arose from notices issued under Section 148 of the Income‑Tax Act after searches were conducted under Section 132/132A. The petitioners argued that when material concerning a third‑person is obtained in a search, the assessing officer must first record satisfaction under Section 153C before invoking the g…

The petitions arose from notices issued under Section 148 of the Income‑Tax Act after searches were conducted under Section 132/132A. The petitioners argued that when material concerning a third‑person is obtained in a search, the assessing officer must first record satisfaction under Section 153C before invoking the g…

The petitions arose from notices issued under Section 148 of the Income‑Tax Act after searches were conducted under Section 132/132A. The petitioners argued that when material concerning a third‑person is obtained in a search, the assessing officer must first record satisfaction under Section 153C before invoking the g…

The petitions arose from notices issued under Section 148 of the Income‑Tax Act after searches were conducted under Section 132/132A. The petitioners argued that when material concerning a third‑person is obtained in a search, the assessing officer must first record satisfaction under Section 153C before invoking the g…

The petitions arose from notices issued under Section 148 of the Income‑Tax Act after searches were conducted under Section 132/132A. The petitioners argued that when material concerning a third‑person is obtained in a search, the assessing officer must first record satisfaction under Section 153C before invoking the g…

The petitions arose from notices issued under Section 148 of the Income‑Tax Act after searches were conducted under Section 132/132A. The petitioners argued that when material concerning a third‑person is obtained in a search, the assessing officer must first record satisfaction under Section 153C before invoking the g…

The petitions arose from notices issued under Section 148 of the Income‑Tax Act after searches were conducted under Section 132/132A. The petitioners argued that when material concerning a third‑person is obtained in a search, the assessing officer must first record satisfaction under Section 153C before invoking the g…

The petitions arose from notices issued under Section 148 of the Income‑Tax Act after searches were conducted under Section 132/132A. The petitioners argued that when material concerning a third‑person is obtained in a search, the assessing officer must first record satisfaction under Section 153C before invoking the g…

The petitions arose from notices issued under Section 148 of the Income‑Tax Act after searches were conducted under Section 132/132A. The petitioners argued that when material concerning a third‑person is obtained in a search, the assessing officer must first record satisfaction under Section 153C before invoking the g…

The petitions arose from notices issued under Section 148 of the Income‑Tax Act after searches were conducted under Section 132/132A. The petitioners argued that when material concerning a third‑person is obtained in a search, the assessing officer must first record satisfaction under Section 153C before invoking the g…

The Commissioner of Income Tax (International Taxation and Transfer Pricing) appealed against SKAPS Industries India Pvt. Ltd. The appellant argued that the tax effect involved in the appeal was less than Rs.2 crores, invoking Circular No.9 of 2024 dated 17.09.2024 which bars the maintenance of tax appeals where the ta…

The petitions arose from notices issued under Section 148 of the Income‑Tax Act after searches were conducted under Section 132/132A. The petitioners argued that when material concerning a third‑person is obtained in a search, the assessing officer must first record satisfaction under Section 153C before invoking the g…

The petitions arose from notices issued under Section 148 of the Income‑Tax Act after searches were conducted under Section 132/132A. The petitioners argued that when material concerning a third‑person is obtained in a search, the assessing officer must first record satisfaction under Section 153C before invoking the g…

The petitions arose from notices issued under Section 148 of the Income‑Tax Act after searches were conducted under Section 132/132A. The petitioners argued that when material concerning a third‑person is obtained in a search, the assessing officer must first record satisfaction under Section 153C before invoking the g…

The petitions arose from notices issued under Section 148 of the Income‑Tax Act after searches were conducted under Section 132/132A. The petitioners argued that when material concerning a third‑person is obtained in a search, the assessing officer must first record satisfaction under Section 153C before invoking the g…

The petitions arose from notices issued under Section 148 of the Income‑Tax Act after searches were conducted under Section 132/132A. The petitioners argued that when material concerning a third‑person is obtained in a search, the assessing officer must first record satisfaction under Section 153C before invoking the g…

The petitions arose from notices issued under Section 148 of the Income‑Tax Act after searches were conducted under Section 132/132A. The petitioners argued that when material concerning a third‑person is obtained in a search, the assessing officer must first record satisfaction under Section 153C before invoking the g…

The petitions arose from notices issued under Section 148 of the Income‑Tax Act after searches were conducted under Section 132/132A. The petitioners argued that when material concerning a third‑person is obtained in a search, the assessing officer must first record satisfaction under Section 153C before invoking the g…

M/s PI Industries Ltd., the petitioner, filed a special civil application seeking permission to withdraw its writ petition on the ground that the cause of action no longer existed. The petitioner argued that the matter had become infructuous. The Court considered whether it could grant such permission. No substantive l…

Petitioner Abdul Saleem A filed a special civil application seeking to withdraw his writ petition and instead pursue an appeal before the appellate authority, requesting that the appeal be filed within one week and disposed of within twelve weeks. The Court considered the petitioner's request and clarified that withdra…