Gujarat High Court

Claim of Input Tax Credit (ITC) Refund by Special Economic Zone (SEZ)

Britannia Industries Limited Vs. Union of India (Gujarat High Court)

Britannia Industries Limited Vs. Union of India (Gujarat High Court) 1. It is held by Honourable Gujrat High Court in Britania Industries Limited case that the SEZ unit can claim a refund of ITC distributed by Input Service Distributor (ISD). 2. Brief Facts of the Case: M/S Britania Industries, a limited Company filed the petition [&helli...

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GST refund: HC instructs revenue to pass appropriate order

Uni Well Exim Vs State of Gujarat (Gujarat High Court)

Having heard learned counsels appearing for the parties, without any opinion on merits of the show cause notice dated 11.1.2020 issued by respondent authorities to the petitioner, at this stage, interest of justice would be served, if the concerned respondent authorities shall hear the petitioner on the issue of show cause notice and aft...

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Redemption Fine is covered under SVLDRS

Messrs Synpol Products Pvt. Ltd. Vs. Union of India (Gujarat High Court)

Messrs Synpol Products Pvt. Ltd. Vs. Union of India (Gujarat High Court) When the respondents had issued show cause notice demanding excise duty together with confiscation of the goods in terms of Rule 25 (a) and (d) of the Central Excise Rules, 2002 and redemption fine in lieu of confiscation under Rule-25 as goods were […]...

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HC releases Detained Goods & Vehicle on Deposit of GST & Penalty

Arya Traders Vs. State of Gujarat (Gujarat high court)

Arya Traders Vs. State of Gujarat (Gujarat high court) The present writ petition is filed mainly for seeking release against the goods and vehicle without demanding any security. High Court states that, the goods and the conveyance came to be detained and seized way back on 9th July, 2019. Till this date, the goods and […]...

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SEZ Units Entitled to Claim Refund of Unutilized IGST Credits

Britannia Industries Limited Vs Union of India (Gujarat High Court)

High Court observed that as per the definition of ISD under Section 2(61) of CGST Act and facts of the present case, it is not possible for a supplier of goods and services to file a refund application to claim refund of input tax credit distributed by ISD....

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HC directs UIDAI to Verify 2 different Aadhar Cards of Same Person with different DOB

Tunasinh Jaynarayasinh Rathod (Rajput) Vs State of Gujarat (Gujarat High Court)

The issue under consideration is that the petitioner has two aadhaar card with two different date of birth. Because of which her status i.e whether she is a minor or major as per act is in question....

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8 day stay of GST Search Authorities at premises of petitioner is illegal

Paresh Nathalal Chauhan Vs State of Gujarat (Gujarat High Court)

The issue under consideration is whether the act of residing in the premises of the petitioner for 8 days in case of search is permissible under Act?...

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No Deemed Registration U/s. 12A if no order passed within six months

CIT (Exemptions) Vs Addor Foundation (Gujarat High Court)

CIT (Exemptions) Vs Addor Foundation (Gujarat High Court) Effect of Non Passing of order within six months — Non-disposal of an application for registration by granting or refusing registration before expiry of six months as provided u/s 12AA(2) would not result in a demand grant of registration. It was held that deemed registration...

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Compensation to Retiring Partners as Goodwill is Eligible for Depreciation

PCIT Vs Swastik Industries (Gujarat High Court)

Whether the ITAT was right in treating the payments made to retiring partners in the nature of compensation can be termed as goodwill and subsequently eligible for depreciation?...

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HC set aside order in Form GST DRC-01A passed without sufficient Opportunity

Formative Tex Fab Vs State of Gujarat (Gujarat High Court)

Formative Tex Fab Vs State of Gujarat (Gujarat High Court) Issue was without giving proper opportunity the officer had issued DRC-01A and attached the property. Hon’ble Court was pleased to Quash and set aside the Form DRC-01A. Full Text of the High Court Judgment 1. By this writ application under Article 226 of the Constitution [&helli...

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