Gujarat High Court

Municipal tax levied on advertisement hoardings in private properties post GST Implementation is valid: HC

Selvel Media Services Private Ltd. Vs Municipal of the City of Ahmadabad (Gujarat High Court)

Selvel Media Services Private Ltd. Vs Municipal of the City of Ahmadabad (Gujarat High Court) Issues- By this petition under the Articles 226 and 227 of the Constitution of India, the petitioner has challenged the Resolution no.928 dated 28th November 2018 and the Resolution dated 24th December 2018 passed by the Standing Committee of the...

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HC disposes writ as grievance of petitioner against retrospective effect to rule 96 no longer survives

Zaveri and Co Pvt. Ltd. Vs Union of India (Gujarat High Court)

Zaveri and Co Pvt. Ltd. Vs Union of India (Gujarat High Court) 1. Mr. Uchit Sheth, learned advocate for the petitioner has submitted that the petitioner has challenged rule 96 (10) (b) of the Central Goods and Service Tax Rules, 2017 insofar as the same has been given retrospective effect. It was pointed out that […]...

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SCN for Confiscation of Goods or Conveyance on Mere Suspicion Not Justified

Anant Jignesh Shah Proprietor of M/S. Nakoda And Company Vs Union of India (Gujarat High Court)

The issue under consideration is whether show cause notice for confiscation of goods or conveyance is justified to issue on mere suspension under GST Act?...

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Release Detained Vehicle & Goods After Obtaining Bond: Gujarat HC

Majid Bilalbhai Akbani Proprietor of M/S Imran Impex Vs State of Gujarat (Gujarat High Court)

The instant petition is filed to seek to release of the detained goods and vehicles under Section 129(1) of the CGST Act. The court directed the respondent authority to release the vehicle and the goods after obtaining a bond of Rs.11,73,480 from the writ applicant....

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Works of Supply of Water, Disposal of Sewerage Considered as Charitable Activities & Eligible for Exemption u/s 11

PCIT (Exemptions) Vs Surat Urban Development Authority (SUDA) (Gujarat High Court)

The issue under consideration the activity of preparation of development plans and to execute works in connection with supply of water, disposal of sewerage and provisions of other services is considered as “charitable activities” and eligible for exemption u/s 11?...

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GST: HC Directed to Released Provisional Attachment of 5 Bank Accounts

Jay Ambey Filament Pvt. Ltd Vs Union of India (Gujarat High Court)

HC are of the view that none of the above referred conditions are fulfilled in the present case. In the result, this writ application stands allowed. The order of provisional attachment of the five bank accounts of the writ applicant under Section 83 of the Act is quashed and set aside. ...

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Goods & Vehicle cannot be ordered to release as confiscation proceedings is pending: HC

Rajesh Kiran D Vs. Joint Commissioner of State Tax (Gujarat High Court)

Rajesh Kiran D Vs. Joint Commissioner Of State Tax (Gujarat High Court) The matter, as on date, is at the stage of Form GST MOV-10. Thus, the writ applicant has been called upon to show-cause as to why the goods and the vehicle should not be confiscated under Section 130 of the Act. The writ […]...

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Misclassification & voluntary registration perse will not create liability

N J Devani Builders Pvt. Ltd Vs Union Of India (Gujarat High Court)

N J Devani Builders Pvt. Ltd Vs Union Of India (Gujarat High Court) Petitioner had voluntarily registered under the head of ‘commercial /industrial construction services’, the petitioner is liable to pay service tax, is not tenable as the petitioner cannot be held to be liable to pay service tax before 01.06.2007, where, it is...

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GST- Section 83- HC Quashes Provisional Attachment of immovable property

Khushi Sarees Vs State of Gujarat (Gujarat High Court)

Khushi Sarees Vs State of Gujarat (Gujarat High Court) Section 83 talks about the opinion which is necessary to be formed for the purpose of protecting the interest of the government revenue. Any opinion of the authority to be formed is not subject to objective test. The language leaves no room for the relevance of an official examina...

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GST Commissioner can invoke ‘arrest’ power prior to Completion of Assessment: HC

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

Vimal Yashwantgiri Goswami Vs State of Gujarat (Gujarat High Court) (1) Q. whether the power to arrest as provided under section 69 read with section 132 of the CGST Act can be invoked by the Commissioner only upon completion of the adjudication process of finalising the assessment and determination of the liability as per the […]...

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Denial of refund of IGST to Advance-Authorisation holders is valid but operates prospectively w.e.f October 23, 2017

Cosmo Films India Vs Union of India & Ors. (Gujarat High Court)

The Hon’ble HC, Gujarat in Cosmo Films India v. Union of India & Ors. [R/SLP No. 15833/2018 dated October 20, 2020] upheld the validity of rule 96(10) of the Central Goods and Services Tax Rules, 2017 (“CGST Rules”) and rules that notification is required to be made applicable prospectively only w.e.f. October 23, 2017 and [&hel...

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No Addition u/s 41(1) Merely Because Liability Outstanding for Long Period

PCIT Vs Adani Agro (P.) Ltd. (Gujarat High Court)

PCIT Vs Adani Agro (P.) Ltd. (Gujarat High Court) The issue under consideration is whether the addition made by AO under Section 41(1) of the Act on account of cessation of liability is justified in law? High Court states that, once assessee had continued to show admitted amounts as liabilities in its balance sheet, the […]...

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HC Rejects Anticipatory Bail to GST Inspector allegedly Involved in Bribery Case

Gauravkumar Sudarshankumar Arora Vs State of Gujarat (Gujarat High Court)

Petitioner filed this petition to seek anticipatory bail in case of his arrest in connection with the FIR registered for the offense punishable under Sections 12, 7(a), and 13(2) of the Prevention of Corruption Act, 1988....

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HC upheld Tribunal decision of estimating Profit @2% of Total Credits

PCIT Vs Shitalben Saurabh Vora (Gujarat High Court)

PCIT Vs Shitalben Saurabh Vora (Gujarat High Court) The issue in the present case relates whether the amount deposited by the assessee in the form of cash/cheques represents the income of the assessee. Admittedly, there was huge deposit of cash/cheques in the bank account of the assessee. But on perusal of the bank statement, it […...

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Gift Received from Brother-in-Law is Exempt under section 56(2)

PCIT Vs Arvind N Nopany (Gujarat High Court)

PCIT Vs Arvind N Nopany (Gujarat High Court) The issue under consideration is whether the gift received from Brother-in-law is exempt u/s 56(2) of I T Act? High Court states that, the tribunal took into consideration the details of the donor, more particularly, the PAN number, capital gain statement, bank statements and the other relevant...

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GST registration cancellation order based on Vague SCN not sustainable

Mahadev Trading Company Vs Union of India (Gujarat High Court)

Mahadev Trading Company Vs Union of India (Gujarat High Court) Perusal of the show cause notice indicates that to such show cause notice no response can be given by any assessee. The show cause notice is as vague as possible and does not refer to any particular facts much less point out so as to […]...

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TP: Appropriateness of one or other method cannot be gone into Section 260A appeal

PCIT Vs. Gulbrandsen Chemicals Pvt. Ltd. (Gujarat High Court)

PCIT Vs. Gulbrandsen Chemicals Pvt. Ltd. (Gujarat High Court) The Tribunal has taken into consideration the voluminous documentary evidence on record for the purpose of coming to the conclusion of adoption of TNMM by the assessee as the Most Appropriate Method of arriving at ALP. The Delhi High Court in the case of Make My […]...

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HC explains relevant date for application of notification

Ruchi Soya Industries Ltd Vs. Union of India (Gujarat High Court)

Ruchi Soya Industries Ltd Vs. Union of India (Gujarat High Court) 1. Rule returnable forthwith. Mr.Nirzar Desai, learned Standing Counsel waives service of notice of rule on behalf of the respondent no.1. Mr.Parth Bhatt, learned advocate waives service of notice of rule on behalf of the respondent nos.2 and 3. Mr.Kartik Pandya, learned ad...

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Custom Officer/ DRI can arrest a person on reasonable belief of Smuggling

Sundeep Mahendrakumar Sanghavi Vs. Union of India (Gujarat High Court)

Sundeep Mahendrakumar Sanghavi Vs. Union of India (Gujarat High Court) (1) Any person can be arrested for any offence under the Customs Act, 1962, by the Customs Officer, if such officer has reasons to believe that such person has committed an offence punishable under Section 132 or Section 133 or Section 135 or Section 135A […]...

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HC Grants Release of Detained Goods on payment of Tax & Penalty alongwith Bank Guarantee

Radha Tradelinks Pvt Ltd Vs State of Gujarat (Gujarat High Court)

Radha Tradelinks Pvt Ltd Vs State of Gujarat (Gujarat High Court) The present writ petition is filed for requesting to quash the detention and confiscation order passed under GST Act. The writ applicant, is engaged in the business of areca nut, spices, etc. A consignment of areca nut was transported from Karnataka so as to […]...

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Release Conveyance on Depositing Fine under GST Law: HC

Anil Bapulal Patil Vs. State of Gujarat (Gujarat High Court)

Gujarat High Court allows release of the conveyance confiscated by the GST department under section 130 of the CGST Act upon depositing a sum of Rs.60,795/- by way of fine....

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No penalty for delayed GST Appeal Filing due to Lack of Clarity in Law

Gujarat State Petronet Limited Vs Union of India (Gujarat High Court)

The impugned order rejecting such appeal on the ground of limitation is not sustainable as the petitioner cannot be penalised for lack of clarity of the provision when the new law is enacted....

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HC quashes order passed during Lokdown in breach of principles of natural justice

Gobind Enterprises Through Gurjinder Singh Vs State of Gujarat (Gujarat High Court)

Gobind Enterprises Through Gurjinder Singh Vs State of Gujarat (Gujarat High Court) At the outset, it is contended by the petitioner that order is passed on 27.3.2020, when the whole nation was under lock down due to Covid19 and order is served upon the petitioner on 17.6.2020 and therefore, there was no effective hearing and […]...

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HC order release of goods & Truck on payment of GST & Penalty alongwith furnishing of Bank Guarantee

Arpit Parcel Service Vs State of Gujarat (Gujarat High Court)

Arpit Parcel Service Vs State of Gujarat (Gujarat High Court) 1. Heard Mr. Ashish B. Desai, learned advocate for the petitioner and Mr. Dharmesh Devnani, learned AGP for respondent State. 2. By way of this petition, under Article 226 of the Constitution of India, the petitioner has challenged the impugned notice dated 08.08.2020 in Form [...

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HC imposes cost on Punjab National Bank for frivolous litigation

Punjab National Bank Vs. Mithilanchal Industries pvt. Ltd. (Gujarat High Court)

Punjab National Bank Vs. Mithilanchal Industries Pvt. Ltd. (Gujarat High Court) In the present case, the borrower took an objection of non-compliance of sub-section (3), in his objection / representation given sub-section (3A), but despite the same the Bank – Secured Creditor in the present case rejected the objection instead of ensurin...

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Bogus Billing & Fake E-Way Bills: HC sustains Provisional Bank Account attachment Order

JSK Sons Vs State of Gujarat (Gujarat High Court)

The issue under consideration is whether the order for provincial attachment of bank accounts against bogus billing and fake generation of E-­Way bills without the actual physical movement of goods is justified in law?...

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CST Act not contemplates any power to forfeit refund: HC

State of Gujarat Vs Advanced Systek Private Limited (Gujarat High Court)

State of Gujarat Vs Advanced Systek Private Limited (Gujarat High Court) It appears that when the assessee has sold the goods on the price, which is inclusive of tax, the turnover is to be calculated as  per the formula provided in Section 8A of the CST. In the facts of the case the rate of CST applicable for the […]...

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GST: Section 67(6) application can be preferred only after appeal filing

Jay Goga Traders Vs. State of Gujarat (Gujrat High Court)

Jay Goa Traders Vs. State of Gujarat (Gujrat High Court) High Court held that application u/s 67(6) CGST Act, 2017  could have been preferred only after filing of the appeal under Section 107 of the Act. Be that as it may, if an appeal is filed, the authority concerned shall immediately take up the application […]...

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Gujarat HC quashes VAT order passed due to Procedural Lapses

Vivaa Tradecom Pvt. Ltd. Vs State of Gujarat (Gujarat High Court)

Vivaa Tradecom Pvt. Ltd. Vs State of Gujarat (Gujarat High Court) The Gujarat High Court quashed the order and the demand notice passed by the respondent authority because of the procedural lapses and remitting the matter back to the respondent authority for fresh hearing. The first writ applicant, M/s Viva Tradecom Pvt. Ltd is a [&hellip...

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HC accepts WRIT on ITC blockage due to non-filing of GSTR 3B

M/s Kalpsutra Gujarat Vs The Union of India (Gujarat High Court)

Kalpsutra Gujarat Vs Union of India (Gujarat High Court) HC issued notice to the department to understand from the respondents whether the omission on the part of the third party (Seller) in filing the GSTR-3B for the relevant period would be sufficient to block the Input Tax Credit of the writ applicant. We would also […]...

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Competent authority can order provisional release of goods, pending confiscation proceedings: HC

Karan Toshniwal Vs State of Gujarat (Gujarat High Court at Ahmedabad)

Pending the confiscation proceedings, if the writ applicants file an application under Section 67(6) of the Act for provisional release of the goods and the vehicle, if any, then the competent authority shall look into the same at the earliest and pass an appropriate order on such application within a period of fifteen days from the date ...

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Claim of Input Tax Credit (ITC) Refund by Special Economic Zone (SEZ)

Britannia Industries Limited Vs. Union of India (Gujarat High Court)

Britannia Industries Limited Vs. Union of India (Gujarat High Court) 1. It is held by Honourable Gujrat High Court in Britania Industries Limited case that the SEZ unit can claim a refund of ITC distributed by Input Service Distributor (ISD). 2. Brief Facts of the Case: M/S Britania Industries, a limited Company filed the petition [&helli...

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GST refund: HC instructs revenue to pass appropriate order

Uni Well Exim Vs State of Gujarat (Gujarat High Court)

Having heard learned counsels appearing for the parties, without any opinion on merits of the show cause notice dated 11.1.2020 issued by respondent authorities to the petitioner, at this stage, interest of justice would be served, if the concerned respondent authorities shall hear the petitioner on the issue of show cause notice and aft...

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Redemption Fine is covered under SVLDRS

Messrs Synpol Products Pvt. Ltd. Vs. Union of India (Gujarat High Court)

Messrs Synpol Products Pvt. Ltd. Vs. Union of India (Gujarat High Court) When the respondents had issued show cause notice demanding excise duty together with confiscation of the goods in terms of Rule 25 (a) and (d) of the Central Excise Rules, 2002 and redemption fine in lieu of confiscation under Rule-25 as goods were […]...

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HC releases Detained Goods & Vehicle on Deposit of GST & Penalty

Arya Traders Vs. State of Gujarat (Gujarat high court)

Arya Traders Vs. State of Gujarat (Gujarat high court) The present writ petition is filed mainly for seeking release against the goods and vehicle without demanding any security. High Court states that, the goods and the conveyance came to be detained and seized way back on 9th July, 2019. Till this date, the goods and […]...

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SEZ Units Entitled to Claim Refund of Unutilized IGST Credits

Britannia Industries Limited Vs Union of India (Gujarat High Court)

High Court observed that as per the definition of ISD under Section 2(61) of CGST Act and facts of the present case, it is not possible for a supplier of goods and services to file a refund application to claim refund of input tax credit distributed by ISD....

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HC directs UIDAI to Verify 2 different Aadhar Cards of Same Person with different DOB

Tunasinh Jaynarayasinh Rathod (Rajput) Vs State of Gujarat (Gujarat High Court)

The issue under consideration is that the petitioner has two aadhaar card with two different date of birth. Because of which her status i.e whether she is a minor or major as per act is in question....

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8 day stay of GST Search Authorities at premises of petitioner is illegal

Paresh Nathalal Chauhan Vs State of Gujarat (Gujarat High Court)

The issue under consideration is whether the act of residing in the premises of the petitioner for 8 days in case of search is permissible under Act?...

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No Deemed Registration U/s. 12A if no order passed within six months

CIT (Exemptions) Vs Addor Foundation (Gujarat High Court)

CIT (Exemptions) Vs Addor Foundation (Gujarat High Court) Effect of Non Passing of order within six months — Non-disposal of an application for registration by granting or refusing registration before expiry of six months as provided u/s 12AA(2) would not result in a demand grant of registration. It was held that deemed registration...

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Compensation to Retiring Partners as Goodwill is Eligible for Depreciation

PCIT Vs Swastik Industries (Gujarat High Court)

Whether the ITAT was right in treating the payments made to retiring partners in the nature of compensation can be termed as goodwill and subsequently eligible for depreciation?...

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HC set aside order in Form GST DRC-01A passed without sufficient Opportunity

Formative Tex Fab Vs State of Gujarat (Gujarat High Court)

Formative Tex Fab Vs State of Gujarat (Gujarat High Court) Issue was without giving proper opportunity the officer had issued DRC-01A and attached the property. Hon’ble Court was pleased to Quash and set aside the Form DRC-01A. Full Text of the High Court Judgment 1. By this writ application under Article 226 of the Constitution [&helli...

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HC disposes PIL to make Gujarat Real Estate Appellate Tribunal functional

Nipun Praveen Singhvi Vs State of Gujarat (Gujarat High Court at Ahmedabad)

Nipun Praveen Singhvi Vs State of Gujarat (Gujarat High Court at Ahmedabad) Petitioner wants by means of this Public Interest Litigation that the Gujarat Real Estate Appellate Tribunal under the the Real Estate (Regulation and Development) Act, 2016 be constituted and made functional by appointment of Chairperson, Technical and Administra...

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No section 68 Addition if AO fails to properly verify details available with him

PCIT Vs Vishal Plastomers (P) Ltd. (Gujarat High Court)

The issue under consideration is whether the Tribunal is correct in upholding the decision of CIT(A) for deleting the addition made under section 68 of the Act?...

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HC imposes cost of One Lakh on erring officers for delay in tax refund

Century Copper Rod Pvt. Ltd. Vs Assistant Commisssioner (Gujarat High Court)

Century Copper Rod Pvt. Ltd. Vs Assistant Commisssioner (Gujarat High Court) In this case Hon;ble HC was convinced that the amount has been withheld by the Assistant Commissioner for extra legal reasons. Once, the Tribunal had clearly held that the petitioner was entitled to refund of the amount, there was no reason for the assistant [&he...

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Provisional bank account attachment ceases to have effect after one year from order date

Namaskar Enterprise Vs Commissioner of Goods & Service Tax (Gujarat High Court)

Namaskar Enterprise Vs Commissioner of Goods & Service Tax (Gujarat High Court) A perusal of the aforesaid Sub-Section-2 of Section 83 makes it abundantly clear that the provisional attachment would cease to have effect after the expiry of a period of one year from the date of the order made under Sub-Section-1. Although no specific [...

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HC accepts writ despite receipt of Bid by GST department for Sale of goods & vehicle

Sawariya Traders Vs Sate of Gujarat (Gujarat High Court)

Sawariya Traders Vs Sate of Gujarat (Gujarat High Court) In this case after the final order of confiscation of the goods and the conveyance was passed, few more developments took place. The authority concerned decided to put the goods and the vehicle to public auction for the purpose of realising the amount towards tax, penalty […]...

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Release goods on deposit of requisite amount & bank guarantee: HC

ABB India Ltd. Vs Union of India (Gujarat High Court)

we are inclined to pass an interim order for the release of the goods and the vehicles. We direct the writ ­applicant to deposit an amount of Rs.50,40,972/­ towards the tax with the respondent no.2 and the balance amount of Rs.50,40,972/­ towards the penalty shall be in the form of a bank guarantee of any nationalized bank. On deposit ...

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Release confiscated conveyance on deposit of amount determined

Devrajbhai Vikrambhai Sambad Vs State of Gujarat (Gujarat High Court)

Devrajbhai Vikrambhai Sambad Vs State of Gujarat (Gujarat High Court) 1. Mr. Vijay Patel, learned advocate for the petitioner submits that the petitioner is ready and willing to pay the amount computed by the respondents towards fine in lieu of confiscation of conveyance, subject to the final order that may be passed by the respondents [&...

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File section 67(6) Application for provisional release of vehicle: HC

Kiran Choubey W/O Shri Narendra Choubey Vs State of Gujarat (Gujarat High Court)

Kiran  Choubey W/O Shri Narendra Choubey Vs State of Gujarat (Gujarat High Court) It appears that final order in Form MOV-11 has been passed. Thus, the truck has been ordered to be confiscated under the provisions of Section 130 of the CGST Act 2017. As a final order of confiscation has been passed and the […]...

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Intermediary cannot be considered as exporter of services; Section 8(1), 13(8)(b) r.w.s. 2(13) of IGST Act 2017 are constitutional: HC

Material Recycling Association of India Vs Unoin of India (Gujarat High Court)

. Conjoint reading of Section 2(6) and 2(13), which defines export of service and intermediary service respectively, then the person who is intermediary cannot be considered as exporter of services because he is only a broker who arranges and facilitate the supply of goods or services or both....

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SCN issued invoking Section 73 is not tenable if no willful mis-statement or suppression of facts by taxpayer

Linde Engineering India Pvt. Ltd. & Ors. Vs Union of India (Gujarat High Court)

Linde Engineering India Pvt. Ltd. & Ors. Vs Union of India (Gujarat High Court) Rule 6A of the Service Tax Rules, 1994 provides that services rendered would be treated as ‘Export of services’ when clause (a) to clause (d) refers to provider of service is located in the taxable territory and recipient of service is [&hellip...

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Denial of ITC (inverted duty structure) invalid; Rule 89(5) ultra vires section 54(3) Provisions: Gujarat HC

VKC Footsteps India Pvt. Ltd. Vs. Union of India (Gujarat High Court)

High Court held that by prescribing the formula in Sub-rule 5 of Rule 89 of the CGGST Rules,2017 to exclude refund of tax paid on 'input service' as part of the refund of unutilised input tax credit is contrary to the provisions of Sub-section 3 of Section 54 of the CGST Act,2017 which provides for claim of refund of 'any unutilised input...

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HC quashes SVLDRS-3 communication during Lokdown without proper hearing

Hitech Projects Pvt. Ltd. Vs Union of India (Gujarat High Court)

HC granted Fresh Hearing for the Taxpayer who are Unable to Attend the Hearing due to Lockdown...

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Order passed on Merit after due opportunities cannot be termed as Ex-parte order

CIT Vs Shree Nirman Foundation Charitable Trust (Gujarat High Court)

The issue under consideration is if Assessee remained absent on more than one occasions and appeal decided on merits then whether it will be called as Ex-parte order?...

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No interest demandable for delay in GST credit to Govt Account

Messrs Vishnu Aroma Pouching Pvt. Ltd. Vs Union of India (Gujarat High Court)

Messrs Vishnu Aroma Pouching Pvt. Ltd. Vs Union of India (Gujarat High Court) In this case petitioner had duly discharged the tax liability of August, 2017 within the period prescribed therefor; however, it was only on account of technical glitches in the System that the amount of tax paid by the petitioner for August 2017 […]...

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HC rejects writ challenging legal validity of CGST Rule 142(1)(a)

Mahavir Enterprise VsAssistant Commissioner Of State Tax (Gujarat High Court)

Mahavir Enterprise Vs Assistant Commissioner Of State Tax (Gujarat High Court) (Gujarat High Court) Therefore, to sum up, the High Court can interfere under Article 226 of the Constitution of India against a show cause notice where the same is issued by an authority in exercise of the power which is absent; the facts does […]...

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Detained Tobaco Product Released on Payment of GST with Penalty

Om Sai Traders Vs The State Tax Officer (Gujarat High Court)

Detained Tobaco Product Released on Payment of Tax along with Penalty and after providing Bank Guarantee of Equal to the value of goods detained....

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Colgate Palmolive: Detained goods released on deposit of Tax & 10% penalty

Colgate Palmolive India Ltd. Vs State of Gujarat (Gujarat High Court)

The issue under consideration is regarding the show cause notice issued by GST department to Colgate Palmolive India Ltd for detention of goods....

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HC quashes Ex-Parte order passed without hearing petitioner during Covid-19 Pandemic

Remankhan Belin Vs State of Gujarat (Gujarat High Court)

It is an admitted position that the impugned order dated 14.5.2020 is passed without hearing the petitioner and only on the short ground, the impugned order dated 14.5.2020 is hereby quashed and set aside and the authorities concerned shall pass a fresh order on merits without being influenced by the order impugned after giving an opportu...

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HC not to interfere despite Writ application filed, when order in form GST MOV 11 already been passed

Shiv Agro Vs State of Gujarat (Gujarat High Court)

Shiv Agro Vs State of Gujarat (Gujarat High Court) For final decision regarding confiscation of goods and conveyance under GST, the applicant has to file statutory appeal under Section 107 of the G.S.T. Act before the appellate authority. Filing writ petition before court will not able to solve the issue since they will not interfere [&he...

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Order passed by AO against directions issued by Tribunal is not sustainable in law

Engineering Professional Co. Pvt. Ltd. Vs DCIT (Gujarat High Court)

Engineering Professional Co. Pvt. Ltd. Vs DCIT (Gujarat High Court) In the given case, Assessee has filed appeal before ITAT against the order passed by the A.O. u/s 44AD. With respect to that appeal ITAT passed the order and state that “the Assessee is directed to attend the assessment proceedings and justify its claim of […...

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Confiscation or detention of goods merely on suspicion not justified

Sri Krishna Traders Vs State of Gujarat (Gujarat High Court)

The formation of the opinion by the authority that the goods and the conveyance are liable to be confiscated should reflect intense application of mind. We are saying so because it is not any or every contravention of the provisions of the Act or the Rules which may be sufficient to arrive at the conclusion that the case is one of an inte...

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Section 50C provisions cannot be applied for section 69B addition

Gayatri Enterprise Vs ITO (Gujarat High Court)

Gayatri Enterprise Vs ITO (Gujarat High Court) Provisions of Section 50C of the Income Tax Act cannot be applied for the purpose of making addition under section 69B of the Act. We fail to understand why section 50C of the Act has been brought into play having regard to the facts of the present case. […]...

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Detention of goods with vehicle despite no discrepancy in documents & good

Sanjaybhai Laxmanbhai Gogara Vs State of Gujarat (Gujarat High Court)

 It was submitted that in the absence of any discrepancy in the documents and the goods, it is not permissible for the respondents to confiscate either the vehicle or the goods....

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No interest liability in case of Technical Glitch while filing GSTR 3B- Gujarat HC

Vishnu Aroma Pouching Pvt. Ltd. Vs Union of India (Gujarat High Court)

Vishnu Aroma Pouching Pvt Ltd Vs. Union Of India (Gujarat High Court) In a magic show, every spectator is well aware that magic does not exist but still at the end he is amazed and left in awe by the magician. The so called magic happens right infront of their eyes but unable to decode […]...

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Mere suspicion cannot be the reason for detention of goods under GST

Synergy Fertichem Pvt. Ltd. Vs State of Gujarat (Gujarat High Court)

In any circumstances, the authorities concerned cannot invoke Section 130 of the Act at the threshold, i.e., at the stage of detention and seizure. For the purpose of invoking Section 130 of the Act at the very threshold, the authorities need to make out a very strong case....

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Section 84A of Gujarat VAT Act is declared as ultra vires the Constitution of India

Reliance Industries Ltd. & ors. Vs State of Gujarat (Gujarat High Court)

Section 84A of the Gujarat VAT Act is declared as ultra vires and beyond the legislative competence of the State Legislature under Entry 54 of List II of the Seventh Schedule to the Constitution of India and is also declared to be violative of Article 14 of the Constitution of India on the ground of being manifestly arbitrary, unreasonabl...

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HC allows filing of GST TRAN-1; Not filed despite efforts due to Technical Glitches

Nodal Officer Vs GST Council (Gujarat High Court)

Nodal Officer Vs GST Council (Gujarat High Court) While in the case on hand, this Court has not declared the said Rule 117 of the CGST Rules, 2017 neither this Court has ordered the respondents to carry forward CENVAT credit beyond the time limit, but in the case on hand, the respondents herein had tried […]...

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No Dividend Distribution Tax to be paid on Dividend declared pursuant to amalgamation of companies

Torrent Private Limited Vs. CIT (Gujarat High Court)

Whether the dividend declared by the company after the effective date of amalgamation but before the date of sanction by the High Court would cease to be dividend declared by the company?...

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IGST refund cannot be denied for clerical error in shipping bills; HC ask dept to look into the issue

Heavy Metal and Tubes (India) Pvt Ltd. Vs Principal Commissioner of Customs (Gujarat High Court)

उrievance of the writ-applicant is that -authorities are not responding to request with regard to the sanction of refund of IGST paid in connection with the goods exported,...

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GST defaulter can be released on conditional bail on bond with sureties

Kamlesh Suvalal Soni Vs State of Gujarat (Gujarat High Court)

In the given case, the applicant is facing charges under Sections 132(1)(b) and 132(1)(c) of the Central Goods and Services Tax Act, 2017, for which maximum sentence is of five years. Hence the applicant wanted to apply for regular bail....

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No reassessment after four years in absence of failure to disclosures by assessee

Jayesh T Kotak  Vs DCIT (Gujarat High Court)

In the absence of failure on the part of assesse to disclose fully and truly all material facts necessary for his assessment, the reopening of assessment beyond a period of four years from the end of relevant assessment year was without authority of law....

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Nil Book Profit – Section 234B & 234C Interest not applies

CIT Vs National Dairy Development Board (Gujarat High Court)

When its book profit was nil on the last date of the financial year then the assessee had no liability to pay advance tax and therefore, interest u/s 234B and section 234C of the Act will not be charged...

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Section 179: No Tax recovery from director if same can be recovered from Company

Sonal Nimish Patel Vs ACIT (Gujarat High Court)

In the show-cause notice, there is no whisper of any steps having been taken against the Company for recovery of the outstanding amount. Even in the impugned order, no such details or information has been staled....

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No TDS on export freight to shipping agent of non-resident

PCIT Vs  Summit India Water Treatment (Gujarat High Court)

In the given case, the respondent assessee has filed its return of income for the assessment year 2013-­14. The Principal Commissioner of Income Tax invoked power of revision under Section 263 of the Act, 1961 on the ground that without deducting TDS on the export freight, the assessee company had paid export freight to Inter Ocean Shipp...

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Section 147 reopening of Assessment invalid if beyond prescribed time limit

Jivraj Tea Ltd. Vs ACIT (Gujarat High Court)

It was submitted that therefore, the first proviso to section 148 of the Act would be attracted and the assumption of jurisdiction on the part of the Assessing Officer under section 147 of the Act is invalid....

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Conditional Regular bail can be allowed for offence under GST

Mahendrasinh (Mahendraji) Chaganji Gohel Vs State of Gujarat (Gujarat High Court)

Mahendrasinh (Mahendraji) Chaganji Gohel Vs State of Gujarat (Gujarat High Court) This application is filed by the applicant under Section 439 of the Code of Criminal Procedure, 1973 for regular bail in connection with FIR for the offence punishable under Sections 174 and 175 of the Indian Penal Code and under Section 132(1)(b) of the [&h...

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GST authorities cannot arbitrarily confiscate Godown of dealer

Anopsinh Kiritsinh Sarvaiya Vs State of Gujarat (Gujarat High Court)

In the given case, the writ applicant claims to be an agriculturist. It is his case that he owns a godown bearing No.14, situated at the Marketing Yard at Gondal, District: Rajkot....

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File response against SCN issued by officer against Seized goods: HC directs Assessee

AVH Corporation Vs State of Gujarat (Gujarat High Court)

In the given case, petitioner is engaged in the business of trading of building material and other items in wholesale. Petitioner has applied for G.S.T.Number with the G.S.T.Authorities and is granted G.S.T.Number....

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interest chargeable under Interest Act irrespective of object of Company

Asman investments Ltd. Vs DCIT (Gujarat High Court)

Asman investments Ltd. Vs DCIT (Gujarat High Court) Interest as per Interest Act will be charged on company irrespective of its main object whether it is Finance or not In the given case the appellant assessee filed return of chargeable interest on 29.1.2002 declaring chargeable interest at ‘Nil’. In the statement attached to ...

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Reopening of Assessment after 4 years only if some new Tangible material

Arun Munshaw HUF Vs ITO (Gujarat High Court)

Arun Munshaw HUF Vs ITO (Gujarat High Court) Thus, having regard to the position of law and the materials emerging from the record of the case, it cannot be said that there was no full and true disclosure at the end of the assessee of the material facts. In such circumstances, it could be said […]...

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Confiscated good to be released on payment of GST & Penalty by assessee

JMK Solar Energies Pvt Ltd. Vs State of Gujarat (Gujarat High Court)

Pursuant to the notice issued under Section-129 of the Act determining the amount to be paid towards the tax and liability, the requisite amount has been paid by the writ-applicant and the conveyance and the goods have been released. It appears that later, a show-cause notice came to be issued under Section 130 of the Act calling upon the...

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Regular bail with suitable conditions allowed in wrongful ITC availment case

Amit Chandrakant Shah Vs State of Gujarat (Gujarat High Court)

Amit Chandrakant Shah Vs State of Gujarat (Gujarat High Court) In the present case, the applicant is arrested on 6.12.2019 and almost 90 days are over. The applicant is facing charge under Section Sections 132(1)(b),(c),(f), (k), (1) of the Gujarat Goods and Service Tax Act, 2017 and and Central Goods and Services Act, 2017 read […...

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Provisional GST attachment order validity ends automatically after 1 Year: HC

Mono Steel (India) Ltd Vs State of Gujarat (Gujarat High Court)

Mono Steel (India) Ltd Vs State of Gujarat (Gujarat High Court) The plain reading of the order passed by a Coordinate Bench of this Court dated 17th January, 2019 would indicate that the attachment of the bank accounts was ordered to be released subject to the writ applicant maintaining an amount of Rs.4 Crore in […]...

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Disclosure of additional income before settlement commission is allowed: HC

PCIT Vs Shankarlal Nebhumal Uttamchandani (Gujarat High Court)

Additional income disclosed to the tune of Rs. 12 Crore by assessee during the course of proceedings before the Commission was just and proper and Commission was right in considering the revised offer made by assessee during the course of the proceedings in the nature of spirit of settlement....

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ICAI cannot conduct disciplinary proceedings without written allegations

Manubhai And Shah LLP Chartered Accountants Vs Secretary, ICAI (Gujarat High Court)

ICAI had no power to conduct any disciplinary proceedings without written allegations and in the absence of any information as prescribed under Rules 7 of the Rules 2007 the prima facie opinion derived by the authority lacked jurisdiction and had no foundation....

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ITC cannot be denied on the ground of technical glitches: Gujarat HC

Deendayal Port Trust Vs Union of India (Gujarat High Court)

Deendayal Port Trust Vs Union of India (Gujarat High Court) On one hand, when the ACES Portal did not permit the petitioner to file revised return for the second time due to which the claim of ITC to the tune of Rs.99,46,810/­ was not reflected in the last return in Form ST­3 filed by the […]...

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Wrongful availment of ITC beyond Rs. 5 crores – Gujarat HC Grants bail

Manoj Bhanwarlal Jain Vs State of Gujarat (Gujarat High Court)

The applicant is facing charge under Section 132(1)(c) of the Central Goods and Services Tax Act, 2017, which is punishable maximum for a period of 5 years. As in the present case, wrongful availment of the Input Tax Credit is beyond Rs.5 crores...

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No IGST liability on ocean freight and hence collected IGST will be refunded

Gokul Agro Resources Ltd. Vs Union of India (Gujarat High Court)

Gokul Agro Resources Ltd. Vs Union of India (Gujarat High Court) In the given case the HC have reached to the conclusion that no tax is leviable under the Integrated Goods and Services Tax Act, 2017, on the ocean freight for the services provided by a person located in a non-taxable territory by way of […]...

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No Section 2(22)(e) deemed dividend addition if lending was substantial part of business of company

PCIT Vs Mohan Bhagwatprasad Agrawal (Gujarat High Court)

No addition could be made by way of deemed dividend in case advances or loan made to a share holder by the Company in the ordinary course of business where lending of money was a substantial part of the business of the Company. ...

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Delay in uploading of GST TRAN 1 due to technical glitches was justified

Rohan Dyes and Intermediates Ltd. Vs Union of India (Gujarat High Court)

Assessee should upload the form GST TRAN1 within a period of two weeks from the date of receipt of the writ of this order as the delay was due to technical glitches in the GST portal....

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Demanding increased enrolment fee by Bar Council of Gujarat was justified

Rajesh Manibhai Patel Vs Bar Council of Gujarat (Gujarat High Court)

On harmonious reading provisions of the Advocates Act, 1961 and the Bar Council of India Rules it was held that the increase in the rate of enrollment fees was properly and adequately justified and the provisions of both the Advocates Act, 1961 and the Bar Council of India Rules were not in conflict with each another and would prevail u...

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Interest expenditure for expansion of business was allowable as revenue expenditure

CIT Vs Nirma Ltd (Gujarat High Court)

Expenditure incurred on soda ash project interest expenses and lab project interest was allowable and it was not pre-operative expenditure of interest by way of revenue expenditure as it was for an expansion of the existing business....

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Validity of notice issued in Form GST-MOV-10 under section 129(6)

ABB India Ltd. Vs Union of India (Gujarat High Court)

ABB India Ltd. Vs Union of India (Gujarat High Court) The whole basis of issuing Form GST-MOV-10 appears to be erroneous in law. The authority has thought fit to proceed against the applicant by way of Form GST-MOV-10, on the premise of section 129(6) of the Act, 2017. Section 129(6) of the Act, 2017 reads […]...

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Gujarat HC on SUO MOTU Precautionary Measures due to Corona Virus

SUO MOTU Vs State of Gujarat (Gujarat High Court)

Your Lordships may be pleased to issue a writ  of mandamus  or  any  other  appropriate writ/order/direction and direct the respondent authorities to provide all the service of diagnosis,  laboratory investigation and further treatment of COVID-19 to all the persons free  of  cost  to  affected or suspected of the said pandemic...

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Section 148 Notice issued in the name of dead person was invaild

Urmilaben Anirudhhasinhji Jadeja Vs ITO (Gujarat High Court)

Notice under section 148 issued to a dead person could not be continued against the legal representatives and moreover, section 292B also could not be resorted to....

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Gujarat HC directs Precautionary Measures against Pandemic of Corona Virus

SUO MOTU Vs State of Gujarat through Chief Secretary, Gandhinagar (Gujarat High Court)

SUO MOTU Vs State of Gujarat through Chief Secretary, Gandhinagar (Gujarat High Court) In the wake of the Pandemic of Corona Virus (COVID19), let suo motu Public Interest Litigation be registered giving title of Precautionary Measures In The Wake Of The Pandemic of Corona Virus (COVID-19). Let the following be impleaded as party-responden...

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Section 14A disallowance not warranted in absence of tax-free income

PCIT Vs Greenland Infracon P. Ltd. (Gujarat High Court)

PCIT Vs Greenland Infracon P. Ltd. (Gujarat High Court) Section 14A of the Act can be invoked only if the assessee seeks to square off the expenditure against the income which does not form part of the total income under the Act, and in such circumstances, Section 14A of the Act could not have been […]...

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IF VAT Rate reduced by Govt, Similar reduction should also be in Entry Tax Rate: HC

Jindal Stainless Hisar Ltd Vs State of Gujarat  (Gujarat High Court)

Jindal Stainless Hisar Ltd Vs State of Gujarat  (Gujarat High Court) It is the case of the petitioners that while the State Government reduced the applicable rate of tax under the VAT Act on stainless steel flats and sheets to 1% it did not correspondingly reduce the rate of entry tax applicable to the same goods […]...

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