Gujarat High Court

Cenvat credit allowable on HR / MS Flats, MS Coils used for manufacturing ships

Commissioner of Central Excise And Service Tax Vs Pipavav Shipyard Limited (Gujarat High Court)

Commissioner of Central Excise And Service Tax Vs Pipavav Shipyard Limited (Gujarat High Court) Conclusion:  Fabrication of various cranes which were embedded to earth could be treated as excisable goods within the meaning of Capital Goods defined in Cenvat Credit Rules, 2004 and the Cenvat Credit availed of Inputs/Capital Goods like HR ...

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There cannot be two parallel investigations under State Act as well as Central Act

Sureshbhai Gadhecha Vs State of Gujarat (Gujarat High Court)

As per clause (b) of sub-section (2) of section 6 of the Goods and Services Tax Act, it was  provides that where a proper officer under Central Goods and Services Tax Act has initiated any proceedings on a subject matter, no proceedings shall be initiated by the proper officer under that Act on the same subject matter....

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HC: Powers of Commissioner can be delegated to Special & Additional Commissioner of State Tax under GST

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

Commissioner is empowered to delegate his powers to the Special Commissioner or the Additional Commissioners of State Tax  and once the powers are delegated for the purpose of Section 69 of the Central Goods and Services Tax Act, 2017, the subjective satisfaction, or rather, the reasonable belief should be that of the delegated authority...

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Section­ 276C(1)- Compounding of offence permissible on payment of 100% of tax sought to be evaded

Mehta Laboratories Vs PCIT (Gujarat High Court)

Mehta Laboratories Vs PCIT (Gujarat High Court) When the CBDT circular refers to the amount sought to be evaded, it must be seen and understood in light of the provisions contained in section 276C(1) and in turn must be seen as amount sought to be evaded. 100% of tax sought to be evaded would be […]...

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Interest on Borrowings for Acquisition of Capital Assets allowable u/s 36(1)(iii)

PCIT Vs Vodafone Shared Services Ltd. (Gujarat High Court)

The interest paid in respect of the borrowings for acquisition of capital assets is allowable under Section 36(1)(iii) of the Act regardless of the fact that the capital assets acquired were not put to use in the concerned financial year in question...

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Import of capital goods under EPCG Scheme was exempt from additional duty

Prince Spintex Pvt. Ltd. Vs Union of India (Gujarat High Court)

Prince Spintex Pvt. Ltd. Vs Union of India (Gujarat High Court) Chapter 5 of the Foreign Trade Policy, 2015-2020 makes provision for the EPCG Scheme, which is an incentive scheme. The incentive given is that the importer holding a valid authorisation for capital goods covered under the EPCG Scheme would be exempted from payment of [&helli...

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HC grants Anticipatory Bail to Accused for alleged availment of illegal GST ITC

Manmohan Lalman Agarwal Vs State of Gujarat (Gujarat High Court)

Role of the applicant No.1 is coming out in generating of fake and fabricated documents availed or to make other availed and illegal input tax credit causing huge loss to the revenue....

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Donation for Scientific Research cannot be treated as Bogus when doneee confirms use for such Purpose

PCIT Vs M/s Thakkar Covidbhai Ganpatlal HUF (Gujarat High Court)

The Expenses incurred on a Donation made through Banking Channel used for Scientific Research will be allowed to the assessee as Herbicure Foundation has confirmed that the amount has been utilized for scientific research and there is no evidence that the same is returned back in cash....

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Excise Dept. cannot initiate proceedings for exemption notification violation

Rajhans Impex Pvt Ltd Vs Union of India (Gujarat High Court)

Since Central Excise Department had not sanctioned any refund / rebate of the duty paid on the supplies to the EOUs by assessee-company  and the refund of TED was sanctioned by the DGFT thus, if DGFT had acted under the different provisions and the refund was sanctioned under those provisions, the proper authority was DGFT who could init...

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Limitation Period to issue scrutiny notice for defective ITR is from due date of filling original ITR

Kunal Structure (India) Private Limited Vs DCIT (Gujarat High Court)

Limitation period for issuance of scrutiny notice under ­section 143(2) on filing of defective returns was to be considered from the date of filing of the original return as upon removing of  defects, the return would relate back to the date of filing of the original return thus, the notice under section 143(2) was issued beyond the per...

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