Gujarat High Court

Officers of GST department think they are above law; HC stays provisional attachment order

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

One fails to understand why the concerned officer has at all attended the proceedings, if he had not bothered to come with the files. It is evident that the concerned officer must be availing of leave as well as other benefits for the purpose of coming from Bhavnagar to Ahmedabad. However, in absence of the files, the entire purpose of co...

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Addition for Value of stock shown to bank in excess of that as per accounts

Pr. CIT Vs  Gladder Ceramics Ltd. (Gujarat High Court)

Where the value of stock shown to bank for purpose of availing of higher credit facility was based on market rate and not at cost price but there was no difference in quantitative details, no addition under section 69B could be made. ...

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AO not justified in treating capital gain as unexplained cash credit Where assessee proved genuineness

CIT Vs Maheshchandra G Vakil (Gujarat High Court)

CIT Vs Maheshchandra G Vakil (Gujarat High Court) HC held that Where assessee proved genuineness of share transactions by contract notes for sale and purchase, bank statement of broker, demat account showing transfer in and out of shares, as also abstract of transactions furnished by stock exchange, Assessing Officer was not justified in ...

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No reason for detention of goods Post payment of GST & Penalty: HC

Shree Radhe Steel Vs  State of Gujarat (Gujarat High Court)

In the present case, the petitioner has made a categorical averment in the petition that the amount of tax and penalty has been paid. Under the circumstances, there is no reason for the respondents to withhold the release of the truck in question together with the goods. Under the circumstances, the respondents are directed to forthwith r...

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Alleged Fake GST Bill & ITC Claim: HC grant bail to accused

Madhav Gopaldas Shah Vs State of Gujarat (Gujarat High Court)

Madhav Gopaldas Shah Vs State of Gujarat (Gujarat High Court) 1. This application is filed by the applicant under Section 439 of the Code of Criminal Procedure, 1973 for regular bail in connection with File No. CCST/ADENF/FSU-7/MadhavArrest/2018-19/B.4 & AC/U-6/Arrest/2018-19/B.5811 of the office of the Chief Commissioner of State Tax...

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Non-availability of mechanism at GSTN portal- Allow Manual credit of ITC: HC

M/S Garden Silk Mills Ltd Vs Union of India (Gujarat High Court)

In case, it is not possible to re-credit the amount to the Electronic Credit Ledger by the respondent revenue due to non-availability of mechanism at GSTN portal, the petitioner shall be permitted to manually take input tax credit of the amount of the refund rejected in Form GSTR-3B....

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Deduction U/s. 80-IB(10) eligible on unaccounted receipts 

Pr. CIT Vs Green Associates (Gujarat High Court)

There is nothing on the record to suggest that the assessee had other businesses or that the undisclosed receipts were assessee’s profit out of any other activity other than development of housing project, The Tribunal came to the specific conclusion that the unrecorded consideration was also part of the assessee’s sale transaction of...

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Bank A/c attachment under GST: writ petition not accepted as Alternative remedy available

Pranit Hem Desai Vs Additional Director General, DGGI, AZU (Gujarat High Court)

Pranit Hem Desai Vs Additional Director General (Gujarat High Court) In the opinion of this court, when the communications dated 4.4.2019 of the Deputy Director, DGGI, AZU itself informs the petitioners that the petitioners have a remedy against the order of attachment by way of filing objection under sub-rule (5) of rule 159 of the [&hel...

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HC orders release of goods as appellant already deposited tax & penalty

Devi Tradelink Vs State of Gujarat (Gujarat High Court)

Considering the fact that the petitioner has already deposited tax and penalty under section 129 of the IGST Act, by way of ad-interim relief, the respondents are directed to forthwith release Truck No.HR-55-J-2944 along with the goods contained therein....

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HC orders release of goods being perishable on furnishing security by way of bond

M/s Neuvera Wellness Ventures Pvt Ltd Vs State of Gujarat (Gujarat High Court)

M/s. Neuvera Wellness Ventures Pvt Ltd Vs State of Gujarat (Gujarat High Court) The impugned order dated 2.4.2019 passed by the second respondent (Annexure-H to the petition) is hereby quashed and set aside. The matter is restored to the file of the second respondent who shall decide the same afresh in accordance with law after giving [&...

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