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Gujarat High Court

Witnesses cannot be relied if given deposition without reading the document

June 18, 2022 2877 Views 0 comment Print

The F.I.R. states the number of Santro car. Merely one of the witnesses has said that he has given the deposition by signing the document without reading and he was not much aware about which car has caused the accident, is not that much fatal.

State Cannot Claim Preference over secured Assets for recovery of Tax Dues

June 18, 2022 369 Views 0 comment Print

State cannot claim preference over the subject property for the purpose of recovery of the dues towards tax. It is not in dispute that the first charge was created in favour of the bank and the bank in exercise of its powers under the SARFAESI Act, put the subject property to auction.

HC Exonerates Company Directors for delayed-filing of Statement of Affairs U/s. 454 Companies Act, 2013

June 17, 2022 753 Views 0 comment Print

This criminal case is filed by the Official Liquidator under section 454 of the Companies Act, 1956 as the accused persons did not file statement of affairs within the stipulated time.

Articles seized by police, may be released to Owner after detailed panchnama

June 16, 2022 4932 Views 0 comment Print

S K Industries Vs State of Gujarat (Gujarat High Court) it is settled law that, the articles seized by the police, may be released to the person, who in the opinion of the Court, is lawfully entitled to claim, after preparing detailed panchnama of such articles as well as photographs of such articles and security […]

HC restores GST Registration which was cancelled without opportunity of hearing 

June 16, 2022 372 Views 0 comment Print

G.S.T. registration stands restored. If the Department wants to proceed against the writ-applicant in future on any grounds, it may do so in accordance with law after giving due opportunity of hearing to the writ-applicant.

Order passed on the day of issue of notice violates principles of natural justice

June 8, 2022 576 Views 0 comment Print

MBR Flexibles Ltd Vs Deputy Commissioner of State Tax (Enforcement) (Gujarat High Court) It is clear from the record that Notice as well as order impugned was passed on the same date i.e. 06/01/2022. An opportunity of hearing has not been afforded to the petitioners and therefore, it is in breach of principles of natural justice. Considering […]

Refund IGST on Ocean Freight along with Interest: Gujarat HC

June 8, 2022 1167 Views 0 comment Print

Adi Enterprises Vs Union of India (Gujarat High Court) Applicants prayed to direct respondents to grant refund of amount of IGST already paid by the applicants on Ocean Freight pursuant to the Entry No.10 of Notification No.10/2017-IGST (Rate) dated 28.6.2017 with appropriate interest on such refund. On appeal HC held that respondents are hereby directed […]

HC quashes GST Registration cancellation order for being a Vague & non­speaking 

June 7, 2022 1470 Views 0 comment Print

Sing Traders Vs State of Gujarat (Gujarat High Court) On bare perusal of the the contents of the show cause notice as well as the impugned order, we find that the said show cause notice is absolutely vague, bereft of any material particulars and the impugned order is also vague and a non­speaking order. We […]

Gujarat HC Restores GST Registration

June 5, 2022 1314 Views 0 comment Print

Manmish Traders Private Limited Vs State of Gujarat (Gujarat High Court) 1. Rule returnable forthwith. Mr. Utkarsh Sharma, the learned AGP waives service of notice of rule for and on behalf of the respondents. 2. By this writ-application under Article 226 of the Constitution of India, the writ-applicant has prayed for the following reliefs:- 12(a) […]

Court can interfere in contractual matters only if there is arbitrariness, irrationality, malafides & bias

June 3, 2022 4491 Views 0 comment Print

It is no-doubt true that normally, Court would be loath to interfere in contractual matters unless a clear-cut case of arbitrariness or malafides or bias or irrationality is made out and Court must realize their limitations and the havoc which needless interference in commercial matters can cause.

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