Gujarat High Court

Initiation of GST recovery proceedings without Opportunity to taxpayer- HC gives Opportunity

Alkem Laboratories Limited Vs Union of India (Gujarat High Court)

Alkem Laboratories Limited Vs Union of India (Gujarat High Court) Recovery Proceeding under GST can be initiated only after 3 Months from the date of the service of the order A perusal of the provisions of Section 78, referred to above, would indicate that no recovery proceedings can be initiated against the assessee before the […]...

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HC grants Bail to person in alleged Rs. 9 Cr GST Evasion case

Basanat Pherumal Makhija Vs State Of Gujarat (Gujarat  High Court)

It is submitted that it is a case of total evasion of GST and disposing the manufactured goods without showing any record about its manufacturing activity and clandestine purchase of such products without paying of any GST has resulted in evasion to the tune of Rs. 9 Crores and odd. It is submitted that before the Sessions Court, the appl...

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Circular cannot prescribe particular time period, which is otherwise not provided in a statute

The Principal Commissioner Of Customs, Mundra Vs LYKIS Limited (Gujarat High Court)

The Principal Commissioner Of Customs, Mundra Vs LYKIS Limited (Gujarat High Court) From the above Section, it is clear that no time limit is prescribed. We find that the request of the appellant for conversion was rejected on the sole ground of limitation as prescribed under Board Circular No. 36/2010­ Cus. We find that since […]...

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Documents not relied in GST SCN needs to be returned Under Proper Receipt

Universal Dyechem Private Limited Vs Union of India (Gujarat High Court)

Universal Dyechem Private Limited Vs Union of India (Gujarat High Court) Once the show-cause notice is issued to the party concerned, the documents/records, which have not been relied upon, should be returned to the party. This is what even is suggested in the master circular dated 19.01.2017 which has been referred to in the representati...

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Withholding of refundable VAT contravenes Section 36 of VAT Act

Dharti Quarry Works Vs State of Gujarat (Gujarat High Court)

Dharti Quarry Works Vs State of Gujarat (Gujarat High Court) We are of the view that there is no legal justification for withholding the amount referred to above, which is otherwise refundable to the writ applicants in passing of any assessment orders for the relevant assessment years. It could be said that such withholding of the ref...

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GST: Documents not relied upon in SCN required to be returned

Universal Dyechem Private Limited Vs Union of India (Gujarat High Court)

Documents/records which are not relied upon in the show-cause notice, are required to be returned under proper receipt to the person from whom those are seized....

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GVAT: Section 35 power cannot be exercised after expiry of 5 years

Saurashtra Ferrous Pvt. Ltd. Vs State Tax Officer (Gujarat High Court)

Saurashtra Ferrous Pvt. Ltd. Vs State Tax Officer (Gujarat High Court) It is an admitted fact that the respondents-authorities have not invoked the Section 39 of the GVAT Act, which provides the powers to withhold the refund in certain cases. After considering the facts and circumstances of the case, we are of the view that […]...

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HC allowed IGST refund against artificially inflated CGST & SGST

Radheshyam Spinning Pvt Ltd Versus Union Of India (Gujarat High Court)

Radheshyam Spinning Pvt Ltd Versus Union Of India (Gujarat High Court) After the present writ application was filed on 18th December 2020, Section 49 of the CGST came to be amended w.e.f. 01/02/2019 and new Section 49A and Section 49B were inserted in the said Act. By virtue of power under Section 49B, Rule 88A […]...

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HC orders release of Trucks seized from office premises of writ applicant

Surya Roadways Vs Senior Intelligence Officers (SIO) (Gujarat High Court)

Surya Roadways Vs Senior Intelligence Officers (SIO) (Gujarat High Court) The short point for the consideration of this Court is whether the two trucks could have been seized under Section 129 of the Act, 2017, more particularly when both the trucks were not in transit carrying any goods. Indisputably both the trucks were seized from [&he...

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GST: HC accepts Plea Challenging Provisions regarding Deemed Value of Land Instead of Actual Cost

Munjaal Manishbhai Bhatt Vs Union of India (Gujarat High Court)

The subject matter of challenge in the present writ application is to the Entry No.3(if) of the Notification No.11/217 -Central Tax (Rate) dated 28th June, 217 read with Para-2 of the said notification. It appears that the writ applicant has entered into an agreement with a developer, i.e., the fourth respondent herein with respect to a p...

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