Gujarat High Court

9% Interest payable on delayed GST refund from filing date of GSTR­3B

Willowood Chemicals Pvt. Ltd. Vs Union of India (Gujarat High Court)

Willowood Chemicals Pvt. Ltd. Vs Union of India (Gujarat High Court) For the reasons assigned in the Special Civil Application No.15925 of 2018, decided on 10/07/2019, this writ­application is allowed to the extent that the writ­ applicants are entitled to the interest for the delayed payment at the rate of 9% per annum. The authority [...

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Rule 8D not applies automatically on mere existence of mixed fund to disallowance u/s 14A

Pr. CIT Vs. Gujarat State Petronet Limited (Gujarat High Court)

Pr. CIT Vs Gujarat State Petronet Limited (Gujarat High Court) The language of Section 14A of the Act is plain and clear. Before invoking Rule 8D, the Assessing Officer is obliged to indicate that having regard to the accounts of the assessee, he is not satisfied with the correctness of the claim of the assessee […]...

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Power to arrest under CGST act must be exercised with care: Gujarat HC

Vimal Yashwantgiri Goswami Vs. State of Gujarat (Gujarat High Court)

The powers of arrest under Section 69 of the Act, 2017 are to be exercised with lot of care and circumspection. Prosecution should normally be launched only after the adjudication is completed....

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No TDS on commission payment made to overseas agents

Pr. CIT Vs Komal Amin Exports Pvt Ltd (Gujarat High Court)

When the commission paid to the non-resident agents was neither received or deemed to be received in India nor accrued or was deemed to accrue in India, no income was chargeable to tax under the provisions of the Act. When the payment made by assessee to the overseas agent for services rendered abroad was not income chargeable to tax in I...

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Lapse of unutilised ITC on A/c of inverted duty rate structure unlawful

Lapse of unutilised input tax credit on account of inverted duty rate structure unlawful as held by  Hon’ble Gujarat High Court in the case of Shabnam Petrofils Pvt. Ltd Vs Union of India. Legal Provisions Section 54(3) of CGST Act, 2017 provides for refund of unutilised input tax credit in following 2 circumstances Zero rated [&he...

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CGST Act not provides for Lapse of ITC for inverted rate structure: HC

Shabnam Petrofils Pvt. Ltd. Vs Union of India (Gujarat High Court)

The CGST Act itself provides for the lapsing of the ITC at Sections 17(4) and 18(4) respectively of the CGST Thus, where the legislature wanted the ITC to lapse, it has been expressly provided for in the Act itself. No such express provision has been made in Section 54(3) of the CGST Act....

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Sec 54F date of agreement to sell can be considered as date of transfer 

Kishorbhai Harjibhai Patel Vs ITO (Gujarat High Court)

Once an agreement to sell is executed in favour of some person, the  said person gets a right to get the property transferred in his  favour and, consequently, some right of the vendor is extinguished. Therefore, the agreement to sell which had been executed on 13th August 2010 was considered as the date on which the property, i.e. the ...

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Assessment with notice u/s 143(2) prior to filing of return of income is invalid

PR. CIT Vs Marck Biosciences Ltd. (Gujarat High Court)

Notice under section 143(2) was issued prior to the filing of the return of income which was invalid and the assessment order passed would also be invalid....

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Department to pay Interest on delay in Grant of IGST refund to Exporters @9% p.a

Saraf Natural Stone Vs UOI (Gujarat High Court)

Saraf Natural Stone Vs UOI (Gujarat High Court) After implementation of GST, refund on exports got substantially delayed to most of the exporters resulting into blockage of working capital and harming the business of exporter community. In a recent Judgement delivered by The Hon’ble Gujarat High Court in Matter of M/s. Saraf Natural Sto...

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Circular cannot run contrary to Statutory Provisions to deny IGST Refund

M/s. Amit Cotton Industries vs. Principal Commissioner of Customs (Gujarat High Court)

M/s. Amit Cotton Industries vs. Principal Commissioner of Customs (Gujarat High Court) Circular cannot run contrary to Statutory Provisions –Guj HC orders grant of IGST Refund Facts: Writ-applicant had exported goods in July 2017. It is the case of the writ-applicant that it is eligible to seek refund of the IGST in accordance with the ...

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