Gujarat High Court

GST: Section 67(6) application can be preferred only after appeal filing

Jay Goga Traders Vs. State of Gujarat (Gujrat High Court)

Jay Goa Traders Vs. State of Gujarat (Gujrat High Court) High Court held that application u/s 67(6) CGST Act, 2017  could have been preferred only after filing of the appeal under Section 107 of the Act. Be that as it may, if an appeal is filed, the authority concerned shall immediately take up the application […]...

Read More

Gujarat HC quashes VAT order passed due to Procedural Lapses

Vivaa Tradecom Pvt. Ltd. Vs State of Gujarat (Gujarat High Court)

Vivaa Tradecom Pvt. Ltd. Vs State of Gujarat (Gujarat High Court) The Gujarat High Court quashed the order and the demand notice passed by the respondent authority because of the procedural lapses and remitting the matter back to the respondent authority for fresh hearing. The first writ applicant, M/s Viva Tradecom Pvt. Ltd is a [&hellip...

Read More

HC accepts WRIT on ITC blockage due to non-filing of GSTR 3B

M/s Kalpsutra Gujarat Vs The Union of India (Gujarat High Court)

Kalpsutra Gujarat Vs Union of India (Gujarat High Court) HC issued notice to the department to understand from the respondents whether the omission on the part of the third party (Seller) in filing the GSTR-3B for the relevant period would be sufficient to block the Input Tax Credit of the writ applicant. We would also […]...

Read More

Competent authority can order provisional release of goods, pending confiscation proceedings: HC

Karan Toshniwal Vs State of Gujarat (Gujarat High Court at Ahmedabad)

Pending the confiscation proceedings, if the writ applicants file an application under Section 67(6) of the Act for provisional release of the goods and the vehicle, if any, then the competent authority shall look into the same at the earliest and pass an appropriate order on such application within a period of fifteen days from the date ...

Read More

Claim of Input Tax Credit (ITC) Refund by Special Economic Zone (SEZ)

Britannia Industries Limited Vs. Union of India (Gujarat High Court)

Britannia Industries Limited Vs. Union of India (Gujarat High Court) 1. It is held by Honourable Gujrat High Court in Britania Industries Limited case that the SEZ unit can claim a refund of ITC distributed by Input Service Distributor (ISD). 2. Brief Facts of the Case: M/S Britania Industries, a limited Company filed the petition [&helli...

Read More

GST refund: HC instructs revenue to pass appropriate order

Uni Well Exim Vs State of Gujarat (Gujarat High Court)

Having heard learned counsels appearing for the parties, without any opinion on merits of the show cause notice dated 11.1.2020 issued by respondent authorities to the petitioner, at this stage, interest of justice would be served, if the concerned respondent authorities shall hear the petitioner on the issue of show cause notice and aft...

Read More

Redemption Fine is covered under SVLDRS

Messrs Synpol Products Pvt. Ltd. Vs. Union of India (Gujarat High Court)

Messrs Synpol Products Pvt. Ltd. Vs. Union of India (Gujarat High Court) When the respondents had issued show cause notice demanding excise duty together with confiscation of the goods in terms of Rule 25 (a) and (d) of the Central Excise Rules, 2002 and redemption fine in lieu of confiscation under Rule-25 as goods were […]...

Read More

HC releases Detained Goods & Vehicle on Deposit of GST & Penalty

Arya Traders Vs. State of Gujarat (Gujarat high court)

Arya Traders Vs. State of Gujarat (Gujarat high court) The present writ petition is filed mainly for seeking release against the goods and vehicle without demanding any security. High Court states that, the goods and the conveyance came to be detained and seized way back on 9th July, 2019. Till this date, the goods and […]...

Read More

SEZ Units Entitled to Claim Refund of Unutilized IGST Credits

Britannia Industries Limited Vs Union of India (Gujarat High Court)

High Court observed that as per the definition of ISD under Section 2(61) of CGST Act and facts of the present case, it is not possible for a supplier of goods and services to file a refund application to claim refund of input tax credit distributed by ISD....

Read More

HC directs UIDAI to Verify 2 different Aadhar Cards of Same Person with different DOB

Tunasinh Jaynarayasinh Rathod (Rajput) Vs State of Gujarat (Gujarat High Court)

The issue under consideration is that the petitioner has two aadhaar card with two different date of birth. Because of which her status i.e whether she is a minor or major as per act is in question....

Read More

Browse All Categories

CA, CS, CMA (4,920)
Company Law (6,528)
Custom Duty (7,938)
DGFT (4,304)
Excise Duty (4,389)
Fema / RBI (4,340)
Finance (4,597)
Income Tax (34,300)
SEBI (3,649)
Service Tax (3,586)

Search Posts by Date

September 2020
M T W T F S S
 123456
78910111213
14151617181920
21222324252627
282930