Gujarat High Court

SCN for Cancellation of GST Registration cannot be vague

Shree Sanwariya Impex Through Prop. Hemantkumar Gopalbhai Shah

Sanwariya Impex Vs State of Gujarat (Gujarat High Court) High Court observed that in this case Show cause notice and impugned order cancelling GST Registration are as vague as anything. The issue is covered by  decision of this Court in the case of Aggarwal Dyeing and Printing Works vs. State of Gujarat & 2 Ors., […]...

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Tax Recovery: Property cannot be attached without ascertaining its Ownership

Pravin Talakshibhai Kotak Vs PCIT (Gujarat High Court)

Pravin Talakshibhai Kotak Vs PCIT (Gujarat High Court) HC held that  Principal Commissioner shall look into all documents which are on record and take an appropriate call as regards the attachment of the property-in-question. FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT By this writ application under Article 226 of the Constitut...

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HC condones delay of 3330 Days occurred due to Inaction of Advocate

Nimesh Dilipbhai Brahmbhatt Vs Hitesh Jayantilal Patel (Gujrat High Court)

Condoning delay of 3330 Days HC held that a party should not suffer due to inaction of advocate & matter should be decided on merits ...

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Section 14 SARFAESI Act: Adjudicatory Powers not vested with District Magistrate

Bajaj Finance Ltd. Vs LD. District Collector (Gujarat High Court)

Bajaj Finance Ltd. Vs LD. District Collector (Gujarat High Court) On perusal of the section 26E and Section 14 of the SARFAESI Act, it is clear that the District Magistrate has to discharge the ministerial act of providing assistance to the secured creditor to take physical possession of the secured assets when the secured creditor has [...

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No denial of GST refund in case of tax payment of via electronic credit ledger

Bhagwati Construction Vs Union of India (Gujarat High Court)

Refund could not be denied only on the ground that only a part amount of the tax was paid through the electronic cash ledger as Respondents had failed to understand the distinction between the availment and the utilization of the input tax credit....

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HC grants bail to person accused of GST evasion of Rs. 7.56 Crore

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

Vimal Yashwantgiri Goswami Vs State of Gujarat (Gujarat High Court) The details of the tax evasion of the respective accused arraigned in the complaint, reveal that the total tax evasion of the applicant’s Company Heugo Metal is shown as Rs.4,51,05,130/- which is less than 5 crores. It is further revealed that the tax liability of [&hel...

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HC directs dept to consider application for revocation of cancellation of registration in physical form

Madhav Copper Limited Vs State of Gujarat (Gujarat High Court)

Madhav Copper Limited Vs State of Gujarat (Gujarat High Court) Mr. Bairagar, the learned AGP, wants the writ applicant to apply for revocation of the cancellation of registration in the requisite Form GST REG 21 Online at the GST common portal in accordance with the provisions of Section 30 of the GGST Act read with […]...

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No tax on interest awarded by Motor Accident Claim Tribunal

Oriental Insurance Co. Ltd. Vs Chief Commissioner of Income Tax (TDS) (Gujarat High Court)

Interest paid for the delay in depositing the awarded amount allowed by the MACT in the accident case would not form part of the compensation and, therefore, would fall into the bracket of interest income and would be eligible to tax under the normal provisions....

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Goods & Vehicles should not be detained merely for mistake in selection of ODC vehicle type while generating e-Way Bill

Dhabriya Polywood Limited Vs Union of India (Gujarat High Court)

Dhabriya Polywood Limited Vs Union of India (Gujarat High Court) The short point for our consideration is whether, in fact, it was a bona fide mistake on the part of the writ applicant, or whether it was a mischievous act with a view to derive some illegal benefit, as asserted by Mr. Sharma, the learned […]...

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Interest on Delayed Gratuity Payment is Mandatory & Not Discretionary

Ashvinkumar Ramniklal Jani Vs State of Gujarat (Gujarat High Court)

Ashvinkumar Ramniklal Jani Vs State of Gujarat (Gujarat High Court) Apex Court in the case of Gangahanume Gowda Vs. Karnataka Agro Industries Corporation Ltd. reported in (2003) 3 SCC 40 has decided the interest on delayed payment of gratuity. It is also held that the same is mandatory and not discretionary. When it is not […]...

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