Real Prince Spintex Pvt. Ltd. Vs Union of India (Gujarat High Court) It was held that the refund of the IGST paid on the exports cannot be denied on the ground that the higher rate of duty drawback is claimed and circulars are issued only to clarify the statutory provision and it cannot alter or […]
Messrs Mahalaxmi Rubtech Ltd. Vs Union of India (Gujarat High Court) Conclusion: Since in the present case, the amendment of shipping bills by converting them into Drawback shipping bills was possible on the basis of the documentary evidence which was in existence at the time the goods were cleared for export and the benefit of […]
Demand notice demanding duty to the tune of Rs.25,03,414/- on the basis of bill of entries filed for imported second hand equipment on the ground that assessee had contravened the provisions of DFSECC Scheme benefit of exemption under the Notification No. 54/2003 was not sustainable as after issuance of demand notice, no steps had been taken by Authorities in furtherance of the aforesaid notice and almost after 11 years, assessee would be justified in forming a bonafide belief that the demand notice must have been dropped.
Get insights on the modification of bail conditions in Amit Kumar Kataria Vs State of U.P (Gujarat High Court). Court emphasizes reasonable conditions for bail grants.
If assessee was given a clean chit in the proceedings of the show cause notice, it might request the concerned authority to consider the case of extending the Export Obligation period which had been suspended presently and it would be for the authority to consider such a request at an appropriate time, if the factual circumstances based on the substantive material eventually tilt in favour of assessee.
Alliance Filaments Ltd Vs ACIT (Gujarat High Court) A plain reading of the reasons recorded revels that the Assessing Officer has solely relied on the information received from the Investigation Wing- Surat. We are of the view that, the Assessing Officer has not applied his independent mind while recording the reasons that the income has […]
SKF Finvest Advisory Pvt. Ltd. Vs Union of India (Gujarat High Court) We dispose of this writ application directing the writ applicant that he shall maintain the minimum balance of Rs.22 lac in the bank account in question up to 21st September 2021. On this condition, we permit the writ applicant to operate his bank […]
SKJ Finvest Advisory Pvt. Ltd. Vs Union of India (Gujarat High Court) Mr. Nainawati, the learned counsel appearing for the writapplicant submits that his client shall maintain the minimum balance of Rs.22 lac in the bank account which has been attached by the department. According to Mr. Nainawati, at the time of attachment of the […]
Dilip Babulal Jain Vs State of Gujarat (Gujarat High Court) 1. The present application is filed under Section 439 of the Code of Criminal Procedure, 1973, for regular bail in connection with Case No.CBIC-DIN-20200665VB00002SBJ10 registered under Sections 132(1)(a)(b)(c)(d) of the CGST Act. 2. Learned Advocate appearing on behalf of the applicant submits that considering the […]
We would not have asked the officers to join the video conference but for the serious allegations which have been levelled in the respective writ applications. We do not intend to discourage or lower down the morale of all the officers before us. Our endeavour is only to bring it to their notice that they should act and perform their duties within the four corners of law.
