Gujarat High Court

Gujarat High Court stays Service Tax Audit under Rule 5A by CAG

OWS Warehouse Services LLP Vs. UOI (Gujarat High Court)

Gujarat High Court granted stay on conducting audit of records of taxpayers under 5A of Service Tax Rules, 1994, by Officers of C&AG who were sending communications through CGST officers....

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Delayed GST Refund attracts Interest: Gujarat HC issues notice to Centre, CBIC and GSTN

M/s. Saraf Natural Stone Vs Union Of India (Gujarat High Court)

While admitting a petition seeking interest / compensation for delay in both provisional as well as final refund of GST beyond stipulated period, the Gujarat High Court has issued notices to Centre, CBIC and GSTN....

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HC declines to direct CBIC to allow rectification of GST–Tran1 already filed

Jay Chemical Industries Limited Vs Union Of India (Gujarat High Court)

Jay Chemical Industries Limited Vs Union Of India (Gujarat High Court) While the entire tax structure within the country was thus being replaced by a new framework, it was necessary for the legislature to make transitional provisions. Section 140 of the CGST Act, which is a transitional provision, essentially preserves all taxes paid or...

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Cenvat Credit not receivable on Bogus Purchase Transaction

Mangalam Alloys Ltd. Vs Commissioner of Central Excise Ahmedabad-III (Gujarat High Court)

Mangalam Alloys Ltd. Vs Commissioner of Central Excise Ahmedabad-III (Gujarat High Court) The Revenue authorities and the Tribunal concurrently came to the conclusion that the transactions in question were non­existence. The assessee was not able to establish the actual movement of the goods. When the RTO report strongly suggested that t...

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Tax Audit Due Date Extension: Gujarat HC disposes writ as not pressed

All Gujarat federation of tax Consultants Vs Union of India (Gujarat High Court)

All Gujarat Federation of Tax Consultants Vs Union of India (Gujarat High Court) 11.10.2018–  It is an agreed position that subsequent to filing of these petitions, CBDT has granted extension for filing returns and accompanying documents. In that view of the matter, learned counsel for the petitioners does not press these petitions...

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Section 140(1) & Rule 117 prescribing time limit to file GST TRAN-1 are constitutional: HC

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

Willowood Chemicals Pvt. Ltd. Vs Union of India (Gujarat High Court) Issues Before High Court (i) On account of technical glitches in the Government portal, despite efforts made by the petitioners for filing the declaration electronically, the same could not be done within extended time for no fault of the petitioners. Thus, the tax credi...

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Individual cannot be taxed for Property sold by HUF

Janak Kanakbhai Trivedi Vs Income Tax Officer (Gujarat High Court)

Janak Kanakbhai Trivedi Vs ITO (Gujarat High Court) It is the case of the appellant that the impugned ancestral property was actually acquired by the HUF of the appellant and that actually by mistake the appellant has given his individual PAN number at the time of execution of the sale deed. It has been argued […]...

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Criminalisation & tax evasion by Uncle leads cousin to shell out Rs. 81 lakhs, Gujarat HC directs registering FIR

Shah Pintu Pravinbhai Vs. State Of Gujarat (Gujarat High Court)

Petitioner Shah Pintu Pravinbhai, eight years ago executed one power of attorney dated 02.03.2009 in favour of his uncle Shri. Sureshchandra Velchandbhai. Uncle requested the Petitioner to open up one firm in his name have GST(VAT) and CST registration and the said accused shall manage the all business and the Petitioner has to do nothin...

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Tax cannot be levied On Gain from Sale of Agricultural land based on intention of Buyer to use the land for business purpose

Principal CIT Vs Heenaben Bhadresh Mehta (Gujarat High Court)

the land was sold as an agricultural land and in fact, what was sold was agriculture land. What was the intention of the purchaser cannot be the determinative factor to treat the profit earned by the assessee on sale of agriculture land as business income....

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Goods Transported without E-Way Bill; HC refuses to provide relief to Habitual Offender

Vanrajbhai Hasmukhbhai Chauhan Vs State of Gujarat (Gujarat High Court)

Vanrajbhai Hasmukhbhai Chauhan Vs State of Gujarat (Gujarat High Court) Issue in brief- petitioner is a habitual offender and is in habit of transporting goods without e-way bill and similar modus operandi is adopted to pay tax, the moment he is caught. There were 10 instances wherein the petitioner is caught without e-way bill and [&hell...

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