Gujarat High Court

HC order release of goods & Truck on payment of GST & Penalty alongwith furnishing of Bank Guarantee

Arpit Parcel Service Vs State of Gujarat (Gujarat High Court)

Arpit Parcel Service Vs State of Gujarat (Gujarat High Court) 1. Heard Mr. Ashish B. Desai, learned advocate for the petitioner and Mr. Dharmesh Devnani, learned AGP for respondent State. 2. By way of this petition, under Article 226 of the Constitution of India, the petitioner has challenged the impugned notice dated 08.08.2020 in Form [...

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HC imposes cost on Punjab National Bank for frivolous litigation

Punjab National Bank Vs. Mithilanchal Industries pvt. Ltd. (Gujarat High Court)

Punjab National Bank Vs. Mithilanchal Industries Pvt. Ltd. (Gujarat High Court) In the present case, the borrower took an objection of non-compliance of sub-section (3), in his objection / representation given sub-section (3A), but despite the same the Bank – Secured Creditor in the present case rejected the objection instead of ensurin...

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Bogus Billing & Fake E-Way Bills: HC sustains Provisional Bank Account attachment Order

JSK Sons Vs State of Gujarat (Gujarat High Court)

The issue under consideration is whether the order for provincial attachment of bank accounts against bogus billing and fake generation of E-­Way bills without the actual physical movement of goods is justified in law?...

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CST Act not contemplates any power to forfeit refund: HC

State of Gujarat Vs Advanced Systek Private Limited (Gujarat High Court)

State of Gujarat Vs Advanced Systek Private Limited (Gujarat High Court) It appears that when the assessee has sold the goods on the price, which is inclusive of tax, the turnover is to be calculated as  per the formula provided in Section 8A of the CST. In the facts of the case the rate of CST applicable for the […]...

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GST: Section 67(6) application can be preferred only after appeal filing

Jay Goga Traders Vs. State of Gujarat (Gujrat High Court)

Jay Goa Traders Vs. State of Gujarat (Gujrat High Court) High Court held that application u/s 67(6) CGST Act, 2017  could have been preferred only after filing of the appeal under Section 107 of the Act. Be that as it may, if an appeal is filed, the authority concerned shall immediately take up the application […]...

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Gujarat HC quashes VAT order passed due to Procedural Lapses

Vivaa Tradecom Pvt. Ltd. Vs State of Gujarat (Gujarat High Court)

Vivaa Tradecom Pvt. Ltd. Vs State of Gujarat (Gujarat High Court) The Gujarat High Court quashed the order and the demand notice passed by the respondent authority because of the procedural lapses and remitting the matter back to the respondent authority for fresh hearing. The first writ applicant, M/s Viva Tradecom Pvt. Ltd is a [&hellip...

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HC accepts WRIT on ITC blockage due to non-filing of GSTR 3B

M/s Kalpsutra Gujarat Vs The Union of India (Gujarat High Court)

Kalpsutra Gujarat Vs Union of India (Gujarat High Court) HC issued notice to the department to understand from the respondents whether the omission on the part of the third party (Seller) in filing the GSTR-3B for the relevant period would be sufficient to block the Input Tax Credit of the writ applicant. We would also […]...

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Competent authority can order provisional release of goods, pending confiscation proceedings: HC

Karan Toshniwal Vs State of Gujarat (Gujarat High Court at Ahmedabad)

Pending the confiscation proceedings, if the writ applicants file an application under Section 67(6) of the Act for provisional release of the goods and the vehicle, if any, then the competent authority shall look into the same at the earliest and pass an appropriate order on such application within a period of fifteen days from the date ...

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Claim of Input Tax Credit (ITC) Refund by Special Economic Zone (SEZ)

Britannia Industries Limited Vs. Union of India (Gujarat High Court)

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 [&helli...

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GST refund: HC instructs revenue to pass appropriate order

Uni Well Exim Vs State of Gujarat (Gujarat High Court)

Having heard learned counsels appearing for the parties, without any opinion on merits of the show cause notice dated 11.1.2020 issued by respondent authorities to the petitioner, at this stage, interest of justice would be served, if the concerned respondent authorities shall hear the petitioner on the issue of show cause notice and aft...

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