Gujarat High Court

Court can interfere in contractual matters only if there is arbitrariness, irrationality, malafides & bias

Sumesh Engineers Private Limited Vs Madhya Gujarat VIJ Company Limited (Gujarat High Court)

It is no-doubt true that normally, Court would be loath to interfere in contractual matters unless a clear-cut case of arbitrariness or malafides or bias or irrationality is made out and Court must realize their limitations and the havoc which needless interference in commercial matters can cause....

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Service tax not payable on services rendered by partners to partnership firm

Principal Commissioner, Central Tax and Service Tax Vs Cadila Healthcare Limited (Gujarat High Court)

There cannot be a service provider – service recipient relationship between a partner and partnership firm when a partner discharges his duties as a partner pursuant to deed of partnership. Hence no service tax is payable on the activities performed by the respondent in the capacity of partner to the firm....

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Cancellation of GST registration & rejection of revocation application without hearing not sustainable

Pantone Enterprises Private Limited Vs Union of India (Gujarat High Court)

Order of cancellation of registration and order rejecting application seeking revocation of cancellation are not sustainable as hearing was not granted and proper reasons were not assigned, violating principles of natural justice; Show cause notice issued is bereft of any material particulars and the same is quashed...

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Generation of LPG, a by-product, cannot hinder the fact that entire quantity of input and input services used for manufacture of dutiable product

Principal Commissioner Vs Reliance Industries Ltd. (Gujarat High Court)

Principal Commissioner Vs Reliance Industries Ltd. (Gujarat High Court) Generation of LPG, a by-product, cannot hinder the fact that entire quantity of input and input services used for manufacture of dutiable product Facts- The respondent is engaged in the manufacture of excisable goods like Motor Spirit, High Speed Diesel, LPG etc. It i...

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GST refund cannot be rejected merely for Manual filing of refund application

Ayana Pharma Limited Vs Union of India (Gujarat High Court)

Ayana Pharma Limited Vs Union of India (Gujarat High Court) Section 54 of GST Act provides that any person claiming refund of any tax and interest, if any, paid on such tax or any amount paid by him, can make an application before the expiry of two years from the relevant date in any such […]...

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SCN for Cancellation of GST Registration cannot be vague

Shree Sanwariya Impex Through Prop. Hemantkumar Gopalbhai Shah

Sanwariya Impex Vs State of Gujarat (Gujarat High Court) High Court observed that in this case Show cause notice and impugned order cancelling GST Registration are as vague as anything. The issue is covered by  decision of this Court in the case of Aggarwal Dyeing and Printing Works vs. State of Gujarat & 2 Ors., […]...

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Tax Recovery: Property cannot be attached without ascertaining its Ownership

Pravin Talakshibhai Kotak Vs PCIT (Gujarat High Court)

Pravin Talakshibhai Kotak Vs PCIT (Gujarat High Court) HC held that  Principal Commissioner shall look into all documents which are on record and take an appropriate call as regards the attachment of the property-in-question. FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT By this writ application under Article 226 of the Constitut...

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HC condones delay of 3330 Days occurred due to Inaction of Advocate

Nimesh Dilipbhai Brahmbhatt Vs Hitesh Jayantilal Patel (Gujrat High Court)

Condoning delay of 3330 Days HC held that a party should not suffer due to inaction of advocate & matter should be decided on merits ...

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Section 14 SARFAESI Act: Adjudicatory Powers not vested with District Magistrate

Bajaj Finance Ltd. Vs LD. District Collector (Gujarat High Court)

Bajaj Finance Ltd. Vs LD. District Collector (Gujarat High Court) On perusal of the section 26E and Section 14 of the SARFAESI Act, it is clear that the District Magistrate has to discharge the ministerial act of providing assistance to the secured creditor to take physical possession of the secured assets when the secured creditor has [...

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No denial of GST refund in case of tax payment of via electronic credit ledger

Bhagwati Construction Vs Union of India (Gujarat High Court)

Refund could not be denied only on the ground that only a part amount of the tax was paid through the electronic cash ledger as Respondents had failed to understand the distinction between the availment and the utilization of the input tax credit....

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