Gujarat High Court

Wrongful availment of ITC beyond Rs. 5 crores – Gujarat HC Grants bail

Manoj Bhanwarlal Jain Vs State of Gujarat (Gujarat High Court)

The applicant is facing charge under Section 132(1)(c) of the Central Goods and Services Tax Act, 2017, which is punishable maximum for a period of 5 years. As in the present case, wrongful availment of the Input Tax Credit is beyond Rs.5 crores...

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HC explains relevant date for application of notification

Ruchi Soya Industries Ltd Vs. Union of India (Gujarat High Court)

Ruchi Soya Industries Ltd Vs. Union of India (Gujarat High Court) 1. Rule returnable forthwith. Mr.Nirzar Desai, learned Standing Counsel waives service of notice of rule on behalf of the respondent no.1. Mr.Parth Bhatt, learned advocate waives service of notice of rule on behalf of the respondent nos.2 and 3. Mr.Kartik Pandya, learned ad...

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Misclassification & voluntary registration perse will not create liability

N J Devani Builders Pvt. Ltd Vs Union Of India (Gujarat High Court)

N J Devani Builders Pvt. Ltd Vs Union Of India (Gujarat High Court) Petitioner had voluntarily registered under the head of ‘commercial /industrial construction services’, the petitioner is liable to pay service tax, is not tenable as the petitioner cannot be held to be liable to pay service tax before 01.06.2007, where, it is...

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HC Allows filing of GST TRAN­1 which was not filed due to technical glitches

Kambay Aromatics Vs Union of India (Gujarat High Court)

Kambay Aromatics Vs Union of India (Gujarat High Court) It appears that if the petitioner could not upload the form GST TRAN­1 due to technical glitches and in spite of various representations made by the petitioner, he was not allowed to upload the form GST TRAN­1. In view of the settled legal position as stated […]...

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Delay in uploading of GST TRAN 1 due to technical glitches was justified

Rohan Dyes and Intermediates Ltd. Vs Union of India (Gujarat High Court)

Assessee should upload the form GST TRAN1 within a period of two weeks from the date of receipt of the writ of this order as the delay was due to technical glitches in the GST portal....

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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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Form TRAN-1 | Technical glitches on GST Portal | Applicant cannot be Penalised

Darsh Pharmachem Pvt. Ltd. Vs Superintendent, Central GST (Gujarat High Court)

Darsh Pharmachem Pvt. Ltd. Vs Superintendent, Central GST (Gujarat High Court) The writ-applicant is engaged in the business of manufacturing of pharmaceutical products. As provided under Section 140 of the CGST Act, 2017, the writ applicant tried to upload Form TRAN-1 for the purpose of claiming the ITC credit on-line. However on account...

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Transitional credit Claim| Enable filing of form GST TRAN-1 – HC

Siddhi Developers vs Union of India (Gujarat High Court)

Siddhi Developers vs Union of India (Gujarat High Court) It appears that if the petitioner could not upload the form GST TRAN­1 due to technical glitches and in spite of various representations made by the petitioner, he was not allowed to upload the form GST TRAN­1. In view of the settled legal position as stated […]...

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IF VAT Rate reduced by Govt, Similar reduction should also be in Entry Tax Rate: HC

Jindal Stainless Hisar Ltd Vs State of Gujarat  (Gujarat High Court)

Jindal Stainless Hisar Ltd Vs State of Gujarat  (Gujarat High Court) It is the case of the petitioners that while the State Government reduced the applicable rate of tax under the VAT Act on stainless steel flats and sheets to 1% it did not correspondingly reduce the rate of entry tax applicable to the same goods […]...

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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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