Kambay Aromatics Vs Union of India (Gujarat High Court) It appears that if the petitioner could not upload the form GST TRAN1 due to technical glitches and in spite of various representations made by the petitioner, he was not allowed to upload the form GST TRAN1. In view of the settled legal position as stated […]
Assessee should upload the form GST TRAN1 within a period of two weeks from the date of receipt of the writ of this order as the delay was due to technical glitches in the GST portal.
High Court observed that as per the definition of ISD under Section 2(61) of CGST Act and facts of the present case, it is not possible for a supplier of goods and services to file a refund application to claim refund of input tax credit distributed by ISD.
Darsh Pharmachem Pvt. Ltd. Vs Superintendent, Central GST (Gujarat High Court) The writ-applicant is engaged in the business of manufacturing of pharmaceutical products. As provided under Section 140 of the CGST Act, 2017, the writ applicant tried to upload Form TRAN-1 for the purpose of claiming the ITC credit on-line. However on account of the […]
Siddhi Developers vs Union of India (Gujarat High Court) It appears that if the petitioner could not upload the form GST TRAN1 due to technical glitches and in spite of various representations made by the petitioner, he was not allowed to upload the form GST TRAN1. In view of the settled legal position as stated […]
Jindal Stainless Hisar Ltd Vs State of Gujarat (Gujarat High Court) It is the case of the petitioners that while the State Government reduced the applicable rate of tax under the VAT Act on stainless steel flats and sheets to 1% it did not correspondingly reduce the rate of entry tax applicable to the same goods […]
Britannia Industries Limited Vs. Union of India (Gujarat High Court) 1. It is held by Honourable Gujrat High Court in Britania Industries Limited case that the SEZ unit can claim a refund of ITC distributed by Input Service Distributor (ISD). 2. Brief Facts of the Case: M/S Britania Industries, a limited Company filed the petition […]
Kanal Enterprise Vs State of Gujarat (Gujarat High Court) The short point falling for our consideration is whether the impugned order of attachment of property under Section 83 of the Act could have been passed on the ground of proceedings instituted under Section 71(1) of the Act. The plain reading of Section 83 of the […]
Siddhbali Stone Gallery Vs State of Gujarat (Gujarat High Court) While issuing notice, this Court directed that the vehicle as well as the goods be released, upon payment of the tax, in terms of the impugned notice. The writ applicant availed the benefit of the interim-order passed by this Court and got the vehicle, along […]
The impugned order rejecting such appeal on the ground of limitation is not sustainable as the petitioner cannot be penalised for lack of clarity of the provision when the new law is enacted.
