Gujarat High Court

When petitioner was not a fly by night operator, why bank accounts attached: HC ask Dept

Mono Steel India Ltd. Vs State of Gujarat (Gujarat High Court)

Mono Steel India Ltd. Vs State of Gujarat (Gujarat High Court) 1. Mr. Paresh Dave, learned advocate for the petitioner has submitted that for recovery of a sum of rupees three crore and odd, six bank accounts of the petitioner have been provisionally attached by issuing notices under section 83 of the Gujarat Goods and […]...

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HC releases bank A/c of directors which were attached for GST liability of Company

H.M. Industrial Pvt. Ltd Vs Commissioner, CGST And Central Excise (Gujarat High Court)

On behalf of the respondents, reliance has been placed upon the provisions of section 89 of the CGST Act to submit that the same permits recovery of the dues of the private company from its directors in case such amount cannot be recovered from the company. ...

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Mere appeal pendency in HC not preclude Tribunal’s power of rectification

Shambhubhai Mahadev Ahir Vs ITAT (Gujarat High Court)

Shambhubhai Mahadev Ahir Vs ITAT (Gujarat High Court) 1. The petitioner has challenged the decision of the Income Tax Appellate Tribunal recalling an earlier order in exercise of powers for rectification. 2. Brief facts are as under: Petitioner is an individual. Petitioner was subjected to search on 11.10.2006 pursuant to which, the petit...

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Price revision not allowed in contract due to change in tax post-GST

Bipson Surgical (India) (P) Ltd. Vs State of Gujarat (Gujarat High Court)

Bipson Surgical (India) (P) Ltd. v. State of Gujarat (Gujarat High Court) In the present case as observed hereinabove as such the liability to pay GST under the GST/CGST Act is upon the supplier. As observed hereinabove the price quoted and the rate contract was inclusive of all the levies and taxes. Therefore, the petitioners […]...

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Reassessment for Change of opinion in Absence of new material not justified

Kalpana Chimanlal Shah Vs ITO (Gujarat High Court)

Since neither from reasons nor from any other material on record, it could be gathered that there was any failure on the part of the assessee to disclose truly and fully all-material facts, reopening of assessee’s assessment on ground that she had not disclosed capital gain in her return of income filed, could not be held justified....

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GST not levaible on activities carried out by DISCOMS against recovery of charges from consumers

Torrent Power Ltd. Vs. Union of India (Gujarat High Court)

Torrent Power Ltd. Vs. Union of India (Gujarat High Court) Gujarat High Court quashed the Circular No. 34/8/2018-GST dated 01.03.2018 which proposes  levy of GST on activities carried out by DISCOMS against recovery of charges from consumers under the State Electricity Act i. Application fee for releasing connection of electricity ii. Re...

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Depreciation allowable if Factory not run due to stay order by court

PCIT Vs Babul Products (P.) Ltd. (High Court Gujarat)

Where assessee could not run the factory during the year because of stay order of court, otherwise its business was continued, in such a case depreciation was to be allowed....

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Provisional attachment not sustainable if dealer is not a fly by night operator

Patran Steel Rolling Mill Vs Assistant Commissioner of State Tax (Gujarat High Court)

If the dealer is a fly by night operator or a habitual offender or does not have sufficient means to pay the dues that may arise upon assessment, such action may be justified. Such drastic powers under section 83 of the Act should not be exercised as a matter of course, but only after due application of mind to the relevant factors....

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Section 201(3) amended WEF 01-10-2014 cannot be applied retrospectively

Eris life sciences pvt ltd Vs DCIT (High Court Gujarat)

Eris Life Sciences (P) Ltd. Vs DCIT (High Court Gujarat) As per sub-section (3) of section 201 which stood prior to 1.10.2014, the initiation of action for failing to deduct tax at source is barred by limitation. The amended sub-section(3) of section 201 with effect from 1.10.2014 enlarges the period of limitation to seven years which...

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HC admits appeal on last date to avail ITC for July, 2017 to March, 2018

AAP And Co., Chartered Accounts Vs. Union Of India (Gujarat High Court)

AAP And Co., Chartered Accounts Vs. Union of India (Gujarat High Court) Press release for Form GST-3B changing last date for credit challenged: Gujarat High Court issues notice to Centre, GST Council and State Petitioner chartered accountant firm “AAP & Co.” challenged the Press release dated 18.10.2018 to the extent that the last...

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