Gujarat High Court

No appeal against ITAT order to be entertained in absence of substantial question of law

PCIT Vs. Bell Ceramics Ltd. (Gujarat High Court)

Since the findings recorded by ITAT being findings of fact, the appeal could not be entertained in absence of any substantial question of law being involved in the same, therefore, appeal of authority was dismissed....

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Charitable Trust running medical store to give medicines without profit required to be registered under GST

Nagri Eye Research Foundation v. Union of India (Gujarat High Court)

GST : Where Charitable Trust was running a medical store, even though Charitable Trust was giving medicines to customers at a lower rate with no profit, sale of medicine by Trust would be a taxable supply of goods; aggregate turnover exceeding threshold limit, Trust would have to obtain registration...

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Gujarat HC allows refund of IGST paid on ocean freight

Bharat Oman Refineries Ltd. Vs Union of India (Gujarat High Court)

Bharat Oman Refineries Ltd. Vs Union of India (Gujarat High Court) Gujarat HC allows refund of IGST paid  on Services supplied by a person located in non- taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India. FULL TEXT OF […]...

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Reopening of concluded assessment permissible if Info disclosed originally not disclosed Fully & Truly

Zaveri And Company Private Limited Vs DCIT (Gujarat High Court)

The Assessing Officer having arrived at his subjective satisfaction based on additional fresh material placed before him that the petitioner had not fully and truly disclosed all the material facts necessary for his assessment for the relevant assessment year and prima facie his income chargeable to tax had escaped assessment, he was full...

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Delay in payment of Tax cannot be treated as an attempt to Evade Tax

Ganga Devi Somani Vs State of Gujarat (Gujarat High Court)

Ganga Devi Somani Vs State of Gujarat (Gujarat High Court) Here, from the facts of the case it appears that Company had voluntarily declared its intention to pay tax and 80% of the tax was paid prior to the complaint. The Income Tax Department was instructed regarding the dues from the GST Department and there […]...

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Mere mention of receipt of information from DCIT not makes an Assessment/Notice as based on borrowed belief

Raju Bhupendra Desai Vs ITO (Gujarat High Court)

Raju Bhupendra Desai Vs ITO (Gujarat High Court) There is also no merit in the submission of Mr. Patel that the respondent was carrying out fishing and roving inquiry completely on incorrect facts and based on the borrowed belief of DCIT Central Circle-1(3), Ahmedabad. It may be noted that merely because in the reasons recorded […]...

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Form GST TRAN­1 Filing: Applicant should not suffer for technical glitches

Shakti Motors Vs State of Gujarat (Gujarat High Court)

The GSTN upon receipt of the proposal from the Nodal Officer shall look into the same and take an appropriate decision in accordance with law, more particularly, keeping in mind the writ­ applicant should not suffer on account of any technical glitches....

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HC Allows filing of GST TRAN­1 which was not filed due to technical glitches

Kambay Aromatics Vs Union of India (Gujarat High Court)

Kambay Aromatics Vs Union of India (Gujarat High Court) It appears that if the petitioner could not upload the form GST TRAN­1 due to technical glitches and in spite of various representations made by the petitioner, he was not allowed to upload the form GST TRAN­1. In view of the settled legal position as stated […]...

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Proceedings at SCN stage shall go ahead in accordance with law : HC

Global Knitfab Vs State Tax Officer (Gujarat High Court)

Global Knitfab Vs State Tax Officer (Gujarat High Court) The writ applicant availed the benefit of the interim order passed by this court and got the vehicle along with the goods released on payment of the tax amount. The proceedings, as on date, are at the stage of show cause notice, under Section 130 of […]...

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HC cannot invoke Section 130 at threshold unless applicant shows why it deserves to be discharged

Kohitoor Transport LLP Vs State of Gujarat (Gujarat High Court)

Kohitoor Transport LLP Vs State of Gujarat (Gujarat High Court) The writ applicant availed the benefit of the interim-order passed by this Court and got the vehicle, along with the goods released on payment of the tax amount. The proceedings, as on date, are at the stage of show cause notice, under Section 130 of […]...

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