Gujarat High Court

Mis-classification of Imported Goods- HC permits re-export of good on Furnishing of Bank Guarantee

Additional Director General Vs Hazel Mercantile Ltd (Gujarat High Court)

Additional Director General Vs Hazel Mercantile Ltd (Gujarat High Court) t appears from the materials on record that the respondent No.1 herein imported goods declaring the same to be ‘Naphtha’ classified under CTH 27101229. The goods were imported at the Kandla Port vide the Bills of Entry. It appears that the respondent No.2...

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Properties/Electronic Credit Ledger of assesse cannot remain provisionally attached/blocked after expiry of 1 year

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

Vimal Yashwantgiri Goswami Vs State of Gujarat (Gujarat High Court) The orders of provisional attachment under challenge could be said to have been outlived statutory right considering the fact that the orders impugned are dated 23.07.2019 and it would cease to operate on expiry of period of one year as prescribed under Section-83. The a...

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Every offence punishable under N.I. Act. is compoundable: HC

Maheshsinh Babusinh Zala Vs State of Gujarat (Gujarat High Court)

Considering the object of Section 138 of the NI Act, which is mainly to inculcate faith in the efficacy of banking operations and credibility of transacting business through cheque as also taking into account the provisions of Section 147 which states that every offence punishable under this Act shall be compoundable. Further, it is mainl...

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Taxability of remuneration/interest not claimed by partnership firm in the hands of partners- HC Quashes assessment order

Mamta Bhavesh Dave Vs Income Tax Officer (Gujarat High Court)

Mamta Bhavesh Dave Vs ITO (Gujarat High Court) ITAT adjudicated the controversy as regards the deduction of remuneration/interest on the partners capital not claimed by the assessee i.e. the partnership firm in its profit and loss account. The Tribunal took notice of the fact that the CIT Appeals had directed to tax the amount of remuner...

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GST: Appellate Authority can provisionally release goods & vehicle- HC

A K Enterprise Vs State of Gujarat (Gujarat High Court)

A K Enterprise Vs State of Gujarat (Gujarat High Court) HC clarified that even pending the Appeals, it shall be open for the writ applicant herein being the owner of the goods and the applicant of the Civil Application being the owner of the conveyance to prefer an appropriate application for the provisional release of […]...

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Electronic Credit Ledger automatically get unblocked after expiry of period of 1 year?

Barmecha Texfab Pvt. Ltd. Vs Commissioner, Govt. of Gujarat (Gujarat High Court)

Barmecha Texfab Pvt. Ltd. Vs Commissioner, Govt. of Gujarat (Gujarat High Court) Rule 86A of the CGST Rules, 2017 provided that the Electronic Credit Ledger can be blocked for a period of one year. On expiry of a period of one year, it would automatically get unblocked. In fact, it was the duty of the […]...

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Department to attend technical glitch issues on Income Tax Portal at the earliest

Southern Gujarat Income Tax Bar Association Vs Union of India (Gujarat High Court)

Southern Gujarat Income Tax Bar Association Vs Union of India (Gujarat High Court) In today’s hearing through Video Conference, Mr. Y.K. Singh, DGIT (Systems) and Mr. Krishnamurthy, Additional Director General of Income Tax, also joined in the discussion. We had the advantage of hearing Mr. Singh as well as Mr. Krishnamurthy. Mr. Singh ...

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Indiscriminate Issue of SCN by CGST dept Surat to textile processors under Service Tax Law- HC issues Notice

South Gujarat Textile Processors Association Vs Union of India (Gujarat High Court)

South Gujarat Textile Processors Association Vs Union of India (Gujarat High Court) 1. The draft amendment, as prayed for, is allowed. The necessary incorporation shall be carried out at the earliest. 2. We have heard Mr. S.S. Iyer, the learned counsel appearing for the writ applicants and Mr. Lodha, the learned standing counsel appearing...

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Section 148 notice issued to a dead assesse is notice without jurisdiction

Arunaben Kanaiyalal Patel L/R of Late Kanaiyalal Dalsukh Patel Vs ACIT (Gujarat High Court)

Arunaben Kanaiyalal Patel L/R of Late Kanaiyalal Dalsukh Patel Vs ACIT (Gujarat High Court) The subject matter of challenge in the present writ application is to the notice of reopening issued under Section 148 of the Act for the A.Y. 2017-18, essentially on the ground that the same is without jurisdiction as the impugned notice […...

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Electronic Credit Ledger automatically gets unblocked after 1 Year

Ambika Creation Vs Commissioner, Govt. of Gujarat (Gujarat High Court)

Rule 86A itself has provided that the Electronic Credit Ledger can be blocked for a period of one year. On expiry of a period of one year, it would automatically get unblocked. In fact, it was the duty of the authority concerned to permit the assessee, i.e. the writ-applicant, to avail the input credit available in his ledger...

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