Gujarat High Court

Transitional credit cannot be denied for mere elapse of time to file revised FORM GST TRAN-1

Jakap Metind Pvt Ltd Vs Union of India (Gujarat High Court)

Jakap Metind Pvt Ltd Vs Union of India (Gujarat High Court) In this case, it is not as if the petitioner has not filed FORM GST TRAN-1 within the time provided by the respondents under the rules. The petitioner had filed the form, but on account of not properly understanding the nature of the columns […]...

Read More

Detention of conveyance in absence of discrepancy in E Way Bill or Tax Invoice not sustainable

Insha Trading Company Vs. State Of Gujarat (Gujarat High Court)

Insha Trading Company Vs. State Of Gujarat (Gujarat High Court) The reasons for issuance of the notice for confiscation under section 130 of the CGST Act in Form GST MOV-10 are that upon preliminary verification of the dealer online, 42 e-way bills have been generated in December 2018, wherein, IGST has been shown to Rs. […]...

Read More

Prior period expenditure was allowed to be set off against prior period income

Pr. CIT Vs Dishman Pharmaceuticals And Chemicals Ltd (Gujarat High Court)

Once the prior period income was held to be taxable, the prior period expenditure also should be allowed to be set off and assessee was not obliged in law to indicate any direct or indirect nexus between the prior period income and prior period expenditure....

Read More

Detention of goods merely for handwritten & Photocopied transport receipt is Illegal

F S Enterprise Vs State of Gujarat (Gujarat High Court)

In this case despite the fact that the petitioner had complied with the procedure for movement of goods as stipulated under the GST Acts, by the impugned order, the truck with the goods came to be detained/seized under section 129 of the GST Acts on the ground that the transport receipt was a photocopy and the details filled in the transp...

Read More

Mere surplus does not mean that assessee exists for profit

Director of Income Tax (E) Vs Gujarat Cricket Association (Gujarat High Court)

Director of Income Tax (E) Vs Gujarat Cricket Association (Gujarat High Court) Merely because the Association puts up tickets of the international cricket matches for sale and earns some profit out of the same, it would not lose its character of having been established for a charitable purpose. It is also important to note that […]...

Read More

Reassessment notice issued to dead person not valid merely because PAN was active

Durlabhai Kanubhai Rajpara Vs ITO (Gujarat High Court)

Merely because PAN is active, it cannot be presumed that the assessee is alive and notice for reassessment be issued in the name of dead person, more particularly, when the department was made aware about the death of the assessee prior to issuance of the notice....

Read More

Bank A/c attachment & Credit Blocking are Prima Facie without Authority of Law: HC

M/s Alfa Enterprise Vs State of Gujarat (Gujarat High Court)

Order of attachment of  bank account is prima facie without authority of law, as discussed hereinabove, and the order of blocking of credit is not backed by any statutory provision, the respondents are directed to forthwith withdraw the attachment of the bank account of the petitioner with the IDBI Bank, Prahladnagar Branch bearing Curre...

Read More

CGST Act not empower officials to record statements of family members through Coercion

Paresh Nathalal Chauhan Vs. State of Gujarat (Gujarat High Court): Special Civil Application No. 18463 of 2019

Section 67(2) of the Act empowers the authorised officer to search and seize the goods, documents or books or things - however, s.67(2) does not empower the officer concerned to record statements of family members through force or coercion or to record their conversations in their mobile phones....

Read More

Confiscation of conveyance & goods – Hearing / passing of speaking order mandatory

Sitaram Roadways Vs State of Gujarat (Gujarat High Court)

Sitaram Roadways Vs State of Gujarat (Gujarat High Court) Observing that principles of natural justice were violated by the adjudicating authority, the Gujarat High Court has set aside the order of confiscation of conveyance and goods, earlier found to be not in possession of mandatory documents. The Court noted that petitioner was not af...

Read More

Detention of conveyance in absence of discrepancy in E-Way Bill or Tax Invoice not sustainable

Insha Trading Company through Proprietor Mustak Jamalbhai Sheikh Vs. State Of Gujarat (Gujarat High Court)

When the conveyance in question was carrying the goods which were duly accompanied by documents and no discrepancy was found in connection therewith, there was no reason for the third respondent to confiscate the same. The impugned order of confiscation passed by the third respondent under section 130 of the CGST Act, therefore, cannot be...

Read More

Browse All Categories

CA, CS, CMA (4,375)
Company Law (5,170)
Custom Duty (7,494)
DGFT (4,051)
Excise Duty (4,279)
Fema / RBI (3,902)
Finance (4,053)
Income Tax (31,258)
SEBI (3,249)
Service Tax (3,483)