Purabdhani Enterprise Vs State of Gujarat (Gujarat High Court) In this case two show cause notice were issued for cancellation of GST Registration. While the earlier show cause notice dated 9.11.2021 seeking cancellation of registration was based on the ground that firm of the petitioner was non-existent and that business was not being run, the […]
N D Timbers Vs Union of India (Gujarat High Court) The core question of law which falls for consideration by this Court is whether the levy of five time fees in the form of penalty upon the petitioners on import of timber after granting them relaxation for such import will violate the provisions of Article […]
HC held that Parents would be considered as dependents under Motor Vehicles Act and the compensation awarded to them would be computed on the basis of the income of the deceased for the last three years.
Section 51 of Copyright Act, 1957 – If any person uses without permission of licence owner or from Registrar, any product would amount to infringement of copyright.
Whether interest on delayed GST payment as per section 50 of CGST Act, 2017 can be levied on gross tax liability instead of net liability?
S. Raheja Realty Pvt. Ltd. Vs Office of Income Tax Officer (Gujarat High Court) On perusal of the Explanation (1) of the Section 148, it is clear that that for the purpose of Section 148A, the information with the Assessing Officer which suggests that the income chargeable to tax has escaped assessment means any information […]
Bharat Gordhandas Patel Vs State of Gujarat (Gujarat High Court) HC allows bail for GST related offence on deposit of Rs. 10 Lakh in Six Instalments and held that even on allegations of grave economic offence, it is not a rule that bail should be denied in every case and whether bail is granted or […]
Yogeshbhai Naginbhai Vora Vs State of Gujarat (Gujarat High Court) The only question that falls for consideration of this Court is whether the police custody / remand of the petitioner – accused can be ordered by the Court pending adjudication and in an interregnum time, when the initial period of 15 days is over? The […]
Unique Infra Space Pvt. Ltd. Vs Union of India (Gujarat High Court) All the captioned petitions constitute a group and what the petitioners have prayed is to direct the respondent authorities to permit the petitioners to file ‘Form GST Tran-I’ to enable the petitioners to claim the carried forward eligible duties of CENVAT/Input Tax Credit […]
Prayagraj Dyeing And Printing Mills Pvt. Ltd Vs Union of India (Gujarat High Court) Heard learned advocate Mr. Anand Nainawati for the petitioner, learned advocate Mr. Utkarsh Sharma for the Union of India and learned Assistant Government Pleader Mr. Trupesh Kathiriya for the respondent State and its authorities. 2. The petitioner M/s. Prayagraj Dyeing and […]
