Nipun Praveen Singhvi Vs Union of India (Gujarat High Court) Ministry of Personnel, Public Grievances and Pensions, Department of Personnel and Training Secretariat of the Appointments Committee of the Cabinet issued a notification dated 20.2.2022, whereby decision in respect of appointments approved by the Committee of Cabinet for filling up the posts of Presiding Officers […]
Balkrishna Industries Limited Vs Union of India (Gujarat High Court) The petitioner has prayed for direction to refund of Rs. 21,71,74,611/-, which is unutilised input tax credit to be refunded without any Integrated Goods and Services Tax (IGST) debit with interest. Section 16 of the Act allows registered person to take credit on input tax […]
Randhawa Construction Co Vs Union of India (Gujarat High Court) The show cause notice should reflect the jurisdictional facts based on which the final order is proposed to be passed. The person proceeded against would then have an opportunity to show cause that the authority had erroneously assumed existence of a jurisdictional fact and, since […]
HC held that Once there is a request for personal hearing and as the law provides for availing the opportunity of personal hearing, this unilateral decision on the part of the assessing officer without availing opportunity of hearing is contrary to Section 144B (9) of the Income-Tax Act, 1961
Firmenich Aromatics Production (India) Private Limited Vs Union of India (Gujarat High Court) 1. The petitioner is a private limited company, registered under the provisions of the Companies Act, 1956, is aggrieved by the action of the respondent authority in rejecting the refund claim of the petitioner vide order dated 29/07/2022 and upholding the refund […]
Detention of goods & conveyance – interaction, interplay and inter se application of Section 129 and Section 130 of CGST Act, 2017
Seeking grant of Regular bail – Firms availed ITC on the basis of invoices received without actual receipt of goods from 7 registered entities
Map Refoils India Limited Vs National E-Assessment Centre (Gujarat High Court) No draft assessment along with show cause notice as required under section 144B(1) and section 144B(7) is given to the petitioner so as to enable the petitioner to give explanation for proposed addition during the hearing before the National Faceless Assessment Centre. Section 144B(1)(xii) […]
Gujarat High Court held that provisions of section 179 of the Income Tax Act cannot be invoked simply because the directors of the private limited company have failed to deposit 20% of the demand raised in the assessment order to get stay from the appellate authority.
HC held that Prima facie, having read the provisions of Sec.12 (2) of the I.B.C and the contents of the order under challenge which extensively quoted the observations of the adjudicating authority, it is evident that there cannot be any negligence attributed to the petitioner who was to follow the provisions of Sub-sec.2 of Sec.12 of I.B.C.
