Gujarat High Court

Refund on account of Gujarat Textile Policy allowed to be adjusted against outstanding tax dues

Khushbu Vinyl Pvt Ltd Vs State of Gujarat (Gujarat High Court)

Department was not justified in cancelling the certificate of entitlement of assessee-company and  denying refund of tax paid on purchase of raw material and intermediate products as since the date when the actual production started, assessee did not have the eligibility certificate, they continued to discharge tax liability as a normal ...

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HC allows filing of GSTR-3B without payment of GST

Octagon Communications Pvt Ltd Vs Union of India (Gujarat High Court)

Petitioner has submitted that there is no condition for making payment of tax as a pre-condition for filing return of Form GSTR-3B. It was submitted that in the absence of any such provision, the on- line system of the respondents which does not allow filing of returns without payment of tax liability admitted as per such returns is contr...

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Recording of reasons to believe & not reasons to suspect is pre-condition of section 147

Purnima Komalkant Sharma Vs DCIT (Gujarat High Court)

Purnima Komalkant Sharma Vs DCIT (Gujarat High Court) In the given case, the petitioner is an individual and engaged in the business of real estate and transportation and ship breaking. The return of income was accepted without any scrutiny. Thereafter, a search action took place at the premises of the petitioner. Upon conclusion of such...

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Section 80IB(10) deduction cannot be denied merely because land was held by original owner during project execution

PCIT Vs Green Associates (Gujarat High Court)

Where assessee had claimed deduction under section 80-IB in respect to income of housing development project, the same could not be rejected merely because the land was held by original owner when the housing development project was executed, would not be detrimental to assessee’s claim of deduction under section 80-IB(10)....

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HC order on goods detained for not accompanying Part-B of E-way bill

M/s. Neuvera Wellness Ventures Pvt. Ltd Vs. State of Gujarat (Gujarat High Court)

Kuntal A Parikh Vs Mr. Utkarsh Sharma (Gujarat High Court) Assistant Government Pleader for the respondents, supported the impugned order by submitting that admittedly the goods were not accompanied by Part-B of the E-way bills and hence, the second respondent was wholly justified in detaining the conveyance and goods. It was further subm...

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GST: Vehicle cannot be detained for mere Deficiency in Lorry Receipt

F S Enterprise Vs State of Gujarat (Gujarat High Court)

F S Enterprise Vs State of Gujarat (Gujarat High Court) Insofar as the Lorry Receipt issued by the transporter is concerned, carrying the same is not a requirement prescribed under rule 138A(1) of the rules. It was submitted that under the circumstances, in the absence of any statutory provision empowering the respondents to make an [&hel...

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HC on Power of Commissioner to order provisional attachment under CGST Act, 2017

Ms. H.M. Industrial Pvt. Ltd Vs Commissioner, Cgst And Central Excise (Gujarat High Court)

Ms. H.M. Industrial Pvt. Ltd Vs Commissioner, CGST And Central Excise (Gujarat High Court) Section 83 of the CGST Act inter alia provides that where during the pendency of any proceedings under sections 67, 73 or 74, the Commissioner is of the opinion that for the purpose of protecting the interest of the Government revenue, […]...

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Reference to DVO when assessee relied on estimate made by Registered Valuer

Pr.l CIT Vs Late Shantaben P. Patel (Gujarat High Court)

Pr. CIT Vs Late Shantaben P. Patel (Gujarat High Court) In this case Since assessee had relied on the estimate made by the Registered Valuer for the purpose of supporting its value of the asset, any such situation would be governed by clause (a) of section 55A and AO could not have resorted to clause […]...

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Deduction U/s. 80IB(10) cannot be denied merely because Assessee developer being not the owner of land

Pr. CIT Vs Green Associates (Gujarat High Court)

Pr. CIT Vs Green Associates (Gujarat High Court) Assessee had claimed deduction in respect to the income arising out of such activity under section 80IB (10) of the Income Tax Act. The Assessing Officer disallowed the claim mainly on the ground that the assessee was not the owner of the land and the approval of […]...

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GST: HC releases goods seized without complying Section 129

Synergy Fertichem Pvt.Ltd Vs State of Gujarat (Gujarat High Court)

Synergy Fertichem Pvt.Ltd Vs State of Gujarat (Gujarat High Court) In the present case, the show­ cause notice dated 01.03.2019 has been issued under section 130 of the CGST Act calling upon the petitioner to show cause as to why the goods in question as well as the vehicle should not be confiscated for non-payment […]...

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