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Gujarat High Court

Refund allowed of IGST paid by assessee on ocean freight charges

July 7, 2022 6240 Views 0 comment Print

Gujarat HC directed department to grant refund of IGST already paid by the assessee on the amount of ocean freight charges.

Vendor Not Liable For Adulteration in Food Articles Purchased From Manufacturer with Written Warranty

July 2, 2022 1839 Views 0 comment Print

Vendor shall not be deemed to have committed any offence. If he has purchased the article of food in any other status from any manufacturer, distributor or dealer with written warranty in the prescribed form

PPF Account cannot be attached by banks for Settlement of Debt/ Liability

July 2, 2022 11562 Views 0 comment Print

Public Provident Fund account shall not be liable to any attachment in respect of any debt or liability incurred by the account holder.

HC Sends disputed cheque to Handwriting Expert for Fair Trial

July 2, 2022 7215 Views 0 comment Print

Applicant has disputed the age of ink utilized for signature of applicant on cheque and prayed for comparison of the ink used for text on the body of the cheque, alleging that endorsement was not in full on instrument.

Alleged bogus GST billing syndicate: HC grants Bail to Accused

July 1, 2022 1452 Views 0 comment Print

Dharmesh Kirtikumar Saha Vs Union of India (Gujarat High Court) Facts: Applicant has entered into a criminal conspiracy for creating fake purchases of 2 (two) firms with well organize bogus billing syndicate which resulted into monetary loss of the government exchequer to the turn of Rs 9.33 crores. Applicant was served summon, however he didn’t not […]

RTI Act – No Penalty for Destruction of Information in Absence of Malafide

June 30, 2022 579 Views 0 comment Print

It was submitted by appellant that as per the provisions of Section 20(2) of the Right to Information Act, 2005 (RTI Act) the record of the deceased petitioner, which has been illegally destroyed, appropriate penalty may be imposed upon the respondent.

Discount cannot be equated with Rent to attract TDS under Section 194I

June 27, 2022 507 Views 0 comment Print

The assessee gave additional discount to parties on account of godown rent paid by the said parties. According to the assessee, the customers did not take the delivery of the goods in their own godown after the purchase and the goods would continue to be at the godown of the assessee till the customer sells the goods to the other parties.

HC allows payment of Pre-Deposit of 75% of Awarded Amount under Section 19 of MSMED Act in Instalments

June 21, 2022 2910 Views 0 comment Print

Yamuna Cables Accessories Pvt. Ltd. Vs Desai Enterprise (Gujarat High Court) Learned advocate Mr. S. P. Majmudar appeared for the petitioner and learned senior advocate Mr. B. S. Patel with learned advocate Mr. Umang Oza appeared for the respondents. 2. By way of the present petition, the petitioner has invoked the jurisdiction of this Court […]

Witnesses cannot be relied if given deposition without reading the document

June 18, 2022 2973 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 411 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.

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