Munjaal Manishbhai Bhatt Vs Union of India (Gujarat High Court) HC held that impugned Paragpragh 2 of the Notification No. 11/2017-Central Tax (Rate) dated 28.6.2017 and identical notification under the Gujarat Goods and Services Tax Act, 2017, which provide for a mandatory fixed rate of deduction of 1/3rd of total consideration towards the value of […]
While analyzing Section 28A(4) of the Customs Act, the Apex Court in the case of M/s. Canon India Pvt. Ltd., has held that the provision must be construed as conferring the power of such review on the same officer or his successor who has been assigned the function of assessment. An officer who did the assessment could only undertake reassessment and after extensive analysis, the Court held that the entire proceeding initiated by the Additional Director, General of DRI by issuing show cause notices in all the matters are invalid, without any authority of law and liable to be set aside and accordingly, ensuing demands also have been set aside.
Gujarat HC decision on Surat MC’s claim on property tax arrears after liquidation. Section 141 of GPMC Act examined. Legal analysis and implications here.
In the context of Export Import Policy 2002-07 it was held that the policy could not have been retrospectively amended by the Government without there being any express power in this regard and that in any case the retrospective amendment of policy cannot take away vested rights of the exporters.
Vimal Yashwantgiri Goswami Vs State of Gujarat (Gujarat High Court) The details of the tax evasion of the respective accused arraigned in the complaint, reveal that the total tax evasion of the applicant’s Company Heugo Metal is shown as Rs.4,51,05,130/- which is less than 5 crores. It is further revealed that the tax liability of […]
Sanwariya Impex Vs State of Gujarat (Gujarat High Court) High Court observed that in this case Show cause notice and impugned order cancelling GST Registration are as vague as anything. The issue is covered by decision of this Court in the case of Aggarwal Dyeing and Printing Works vs. State of Gujarat & 2 Ors., […]
Dhabriya Polywood Limited Vs Union of India (Gujarat High Court) The short point for our consideration is whether, in fact, it was a bona fide mistake on the part of the writ applicant, or whether it was a mischievous act with a view to derive some illegal benefit, as asserted by Mr. Sharma, the learned […]
HC observed that show cause notices, referred to above, and the impugned order are as vague as anything. The issue is now covered by the decision of this Court in the case of Aggarwal Dyeing and Printing Works vs. State of Gujarat & 2 Ors., Special Civil Application No.18860 of 2021, decided on 24.02.2022.
Tahura Enterprise Vs Union of India (Gujarat High Court) HC take notice of the fact that the Central Board of Indirect Taxes and Customs extended the time limit for filing application for revocation of cancellation of registration and the limitation for all the orders passed on or before 12.06.2020 was to effectively commence from 31.08.2020. […]
HC set aside the demand order passed in Form DRC-07 by the Revenue Department, on the grounds of non-speaking order. All the relevant aspects of the matter were not considered and were not reflected in order.
