Gujarat High Court

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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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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GST Evasion Case: HC Grants Conditional Regular Bail

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

The authorities will release the applicant only if he is not required in connection with any other offence for the time being. If breach of any of the above conditions is committed, the Sessions Judge concerned will be free to issue warrant or take appropriate action in the matter....

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Gujarat High Court grants regular bail in alleged GST evasion case

Dilip Babulal Jain Vs State of Gujarat (Gujarat High Court)

Dilip Babulal Jain Vs State of Gujarat (Gujarat High Court) 1. The present application is filed under Section 439 of the Code of Criminal Procedure, 1973, for regular bail in connection with Case No.CBIC-DIN-20200665VB00002SBJ10 registered under Sections 132(1)(a)(b)(c)(d) of the CGST Act. 2. Learned Advocate appearing on behalf of the ap...

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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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GST: HC removes bank account attachment subject to maintenance of Balance as on the day of attachment

SKF Finvest Advisory Pvt. Ltd. Vs Union of India (Gujarat High Court)

SKF Finvest Advisory Pvt. Ltd. Vs Union of India (Gujarat High Court) We dispose of this writ­ application directing the writ­ applicant that he shall maintain the minimum balance of Rs.22 lac in the bank account in question up to 21st September 2021. On this condition, we permit the writ ­applicant to operate his bank […]...

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GST officers should act within the four corners of law: HC

M/s Bhumi Associate Vs Union of India (Gujarat High Court)

We would not have asked the officers to join the video conference but for the serious allegations which have been levelled in the respective writ ­applications. We do not intend to discourage or lower down the morale of all the officers before us. Our endeavour is only to bring it to their notice that they should act and perform their du...

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Forceful Recovery during GST search- HC issues guidelines (Must Read)

Bhumi Associate Vs. Union of India (Gujarat High Court)

No recovery in any mode by cheque, cash, e-payment or adjustment of input tax credit should be made at the time of search/inspection proceedings under Section 67 of the Central/Gujarat Goods and Services Tax Act, 2017 under any circumstances....

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Denial of IGST refund for availing Drawback: HC directs Commissioner to dispose IGST refund claim

Asian Organo Industries Vs Principal Commissoner of Customs (High Court Gujarat)

Asian Organo Industries Vs Principal Commissioner of Customs (High Court Gujarat) The writ applicant claims that it is eligible for the IGST refund claim on the basis of the shipping bills i.e. on the export of goods. According to the writ applicant, the shipping bills filed by an exporter of the goods are deemed to […]...

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HC directs DGFT Surat decide on removal of IEC code from denial entity list

Ambika Creation Through Proprietor Anil Gupta Vs Additional Director General (GujArat High Court)

Ambika Creation Through Proprietor Anil Gupta Vs Additional Director General (Gujrat High Court) In this case Import Export Code (IEC) of the petitioner was placed under the denied entity list, causing hardship to the petitioner by withholding the refund of IGST and other export incentives. Hon’ble court has directed DGFT, Surat to look...

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