Gujarat High Court

GVAT: Section 35 power cannot be exercised after expiry of 5 years

Saurashtra Ferrous Pvt. Ltd. Vs State Tax Officer (Gujarat High Court)

Saurashtra Ferrous Pvt. Ltd. Vs State Tax Officer (Gujarat High Court) It is an admitted fact that the respondents-authorities have not invoked the Section 39 of the GVAT Act, which provides the powers to withhold the refund in certain cases. After considering the facts and circumstances of the case, we are of the view that […]...

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GST: HC removes bank account attachment subject to maintenance of Balance as on the day of attachment

SKF Finvest Advisory Pvt. Ltd. Vs Union of India (Gujarat High Court)

SKF Finvest Advisory Pvt. Ltd. Vs Union of India (Gujarat High Court) We dispose of this writ­ application directing the writ­ applicant that he shall maintain the minimum balance of Rs.22 lac in the bank account in question up to 21st September 2021. On this condition, we permit the writ ­applicant to operate his bank […]...

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Denial of IGST refund for availing Drawback: HC directs Commissioner to dispose IGST refund claim

Asian Organo Industries Vs Principal Commissoner of Customs (High Court Gujarat)

Asian Organo Industries Vs Principal Commissioner of Customs (High Court Gujarat) The writ applicant claims that it is eligible for the IGST refund claim on the basis of the shipping bills i.e. on the export of goods. According to the writ applicant, the shipping bills filed by an exporter of the goods are deemed to […]...

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HC directs DGFT Surat decide on removal of IEC code from denial entity list

Ambika Creation Through Proprietor Anil Gupta Vs Additional Director General (GujArat High Court)

Ambika Creation Through Proprietor Anil Gupta Vs Additional Director General (Gujrat High Court) In this case Import Export Code (IEC) of the petitioner was placed under the denied entity list, causing hardship to the petitioner by withholding the refund of IGST and other export incentives. Hon’ble court has directed DGFT, Surat to look...

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No rejection of SVLDRS application if opportunity of hearing was not provided to assessee

E.I. Dupont India Private Limited Vs Designated Committee-1 (Gujarat High Court)

Since in statement in Form SVLDRS­2, no specific notice for affording the opportunity of hearing was given to assessee with regard to variance of quantified amount, therefore, the officer was not justified in rejecting the application under Form SVLDRS­2A stating inter alia that, the application was not eligible under the category of in...

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GST officers should act within the four corners of law: HC

M/s Bhumi Associate Vs Union of India (Gujarat High Court)

We would not have asked the officers to join the video conference but for the serious allegations which have been levelled in the respective writ ­applications. We do not intend to discourage or lower down the morale of all the officers before us. Our endeavour is only to bring it to their notice that they should act and perform their du...

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Circular cannot prescribe particular time period, which is otherwise not provided in a statute

The Principal Commissioner Of Customs, Mundra Vs LYKIS Limited (Gujarat High Court)

The Principal Commissioner Of Customs, Mundra Vs LYKIS Limited (Gujarat High Court) From the above Section, it is clear that no time limit is prescribed. We find that the request of the appellant for conversion was rejected on the sole ground of limitation as prescribed under Board Circular No. 36/2010­ Cus. We find that since […]...

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Forceful Recovery during GST search- HC issues guidelines (Must Read)

Bhumi Associate Vs. Union of India (Gujarat High Court)

No recovery in any mode by cheque, cash, e-payment or adjustment of input tax credit should be made at the time of search/inspection proceedings under Section 67 of the Central/Gujarat Goods and Services Tax Act, 2017 under any circumstances....

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Alleged Harassment by GST Authorities – Taxpayer tried to Commit Suicide- HC issues Notices

M/s Bhumi Associate Vs Union of India (Gujrat High Court)

This is one more matter amongst many other matters that have come up before us over a period of time wherein serious allegations of threats, pressure, coercion, etc. have been levelled against the respondents Nos.3, 4 and 5 respectively. It is pointed out by Dr. Poddar, the learned counsel appearing for the writ applicants that the harass...

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HC directs GSTN to help in transfer of ITC

Netrika Trends Vs Deputy Commissioner Appeals (Gujarat High Court)

Netrika Trends Vs Deputy Commissioner Appeals (Gujarat High Court) HC disposes writ­ application with a direction to the respondents that once the writ­ applicant comes forward with a request for transfer of the Input Tax Credit in accordance with the provisions contained in Section ­18 of the Act, the request shall be immediately look...

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