Gujarat High Court

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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