Gujarat High Court

HC allowed IGST refund against artificially inflated CGST & SGST

Radheshyam Spinning Pvt Ltd Versus Union Of India (Gujarat High Court)

Radheshyam Spinning Pvt Ltd Versus Union Of India (Gujarat High Court) After the present writ application was filed on 18th December 2020, Section 49 of the CGST came to be amended w.e.f. 01/02/2019 and new Section 49A and Section 49B were inserted in the said Act. By virtue of power under Section 49B, Rule 88A […]...

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HC orders release of Trucks seized from office premises of writ applicant

Surya Roadways Vs Senior Intelligence Officers (SIO) (Gujarat High Court)

Surya Roadways Vs Senior Intelligence Officers (SIO) (Gujarat High Court) The short point for the consideration of this Court is whether the two trucks could have been seized under Section 129 of the Act, 2017, more particularly when both the trucks were not in transit carrying any goods. Indisputably both the trucks were seized from [&he...

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GST: HC accepts Plea Challenging Provisions regarding Deemed Value of Land Instead of Actual Cost

Munjaal Manishbhai Bhatt Vs Union of India (Gujarat High Court)

The subject matter of challenge in the present writ application is to the Entry No.3(if) of the Notification No.11/217 -Central Tax (Rate) dated 28th June, 217 read with Para-2 of the said notification. It appears that the writ applicant has entered into an agreement with a developer, i.e., the fourth respondent herein with respect to a p...

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GST registration cancellation order cannot be passed without issuing SCN

Syed Jafar Abbas Vs Commercial Tax Officer (High Court Gujarat)

Syed Jafar Abbas Vs Commercial Tax Officer (High Court Gujarat) The subject matter of challenge in the present writ application is to the impugned order dated 04.06.2020 cancelling the GST registration of the writ applicant w.e.f. 24.10.2018. We need not delve much into the facts of this litigation as the order impugned deserves to be [&h...

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Writ filed against constitutional validity of Section 16(4) of GST Act, 2017

Surat Mercantile Association & 5 Other(S) Vs Union Of India & 2 Other(S) (Gujarat High Court)

Surat Mercantile Association & 5 Other(S) Vs Union Of India & 2 Other(S) (Gujarat High Court) 1. We have heard Mr. Vinay Shraff, the learned counsel assisted by Mr. Parth Shah, the learned counsel appearing for the writ applicants. 2. The subject matter of challenge in the present writ application is to the constitutional validity...

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No rejection of SVLDRS application if opportunity of hearing was not provided to assessee

E.I. Dupont India Private Limited Vs Designated Committee-1 (Gujarat High Court)

Since in statement in Form SVLDRS­2, no specific notice for affording the opportunity of hearing was given to assessee with regard to variance of quantified amount, therefore, the officer was not justified in rejecting the application under Form SVLDRS­2A stating inter alia that, the application was not eligible under the category of in...

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GST Provisional Section 83 Attachment cannot be invoked if no pending proceedings

Piyush Shamjibhai Vasoya Vs Union of India (Gujarat High Court)

Piyush Shamjibhai Vasoya Vs Union of India (Gujarat High Court) Indisputably, in the case on hand, no proceedings under Section 62 or Section­ 63 or Section ­64 or Section ­67 or Section ­73 or Section ­74 of the Act have been initiated or pending against the writ ­applicant. In the absence of pendency of any […]...

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Section 50- Interest on Net Liability- Gujarat HC Issues Notice to Govt

Flair Writing Industries Ltd. Vs Union of India (Gujarat High Court)

Flair Writing Industries Ltd. Vs Union of India (Gujarat High Court) The Gujarat High Court issued the notice to Government over constitutional validity of the proviso to Section 50 of CGST Act, 2017. The subject matter of challenge in the present litigation is to the constitutional validity of the proviso to Section 50 of the […]...

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Take no Coercive steps for Tax Recovery till disposal of stay application: HC

Ruchi Infrastructure Ltd. Vs State of Gujarat (Gujarat High Court)

Mr. Tushar Hemani, the learned counsel appearing for the writ applicant submits that the stay application has also been filed way back in the July, 2020....

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Cash credit account cannot be attached provisionally under GST

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

Cash credit account cannot be attached provisionally by virtue of power under Section 83 of the Act. We are of the view that the provisional attachment of the cash credit account bearing No.510044021166 maintained with the Kotak Bank is not sustainable in law....

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