Vimal Yashwantgiri Goswami Vs State of Gujarat (Gujarat High Court) The orders of provisional attachment under challenge could be said to have been outlived statutory right considering the fact that the orders impugned are dated 23.07.2019 and it would cease to operate on expiry of period of one year as prescribed under Section-83. The attention of […]
Vageesh Umesh Jaiswal Vs State of Gujarat (Gujarat High Court) The whole object of issuing a show-cause notice is to make the recipient of the notice understand what the authority is trying to convey and what are the nature of the allegations. In the case on hand, when there are allegations of bogus billing, it […]
South Gujarat Textile Processors Association Vs Union of India (Gujarat High Court) 1. The draft amendment, as prayed for, is allowed. The necessary incorporation shall be carried out at the earliest. 2. We have heard Mr. S.S. Iyer, the learned counsel appearing for the writ applicants and Mr. Lodha, the learned standing counsel appearing for […]
Our attention has been drawn to a recent pronouncement of this High Court in the case of Dharamshil Agencies vs. Union of India, Special Civil Application No.8255 of 2019 decided on 23.07.2021 wherein a Co-ordinate Bench of this Court observed that the exercise of pre-consultation should not be a mere eye-wash. Pre-consulation should be meaningful.
Manish Scrap Traders Vs Principal Commissioner (Gujarat High Court) Way back in the year 2016, in the case of Kaneria Granito Ltd. vs. Assistant Commissioner of Income Tax, Special Civil Application No.14497 of 2014 decided on 27.06.2016, a Co-ordinate Bench of this Court took the view that a cash credit account cannot be provisionally attached. […]
Arunaben Kanaiyalal Patel L/R of Late Kanaiyalal Dalsukh Patel Vs ACIT (Gujarat High Court) The subject matter of challenge in the present writ application is to the notice of reopening issued under Section 148 of the Act for the A.Y. 2017-18, essentially on the ground that the same is without jurisdiction as the impugned notice […]
TTEC India Customer Solutions Private Limited Vs Deputy Commissioner of Sales Tax (Gujarat High Court) Learned advocate, Ms. Amrita Thakore has emphatically urged that there is a clear violation of principle of natural justice and hence, the rejection of the refund claim for the entire sum of Rs.2,84,04,175/- needs urgent indulgence. According to her, the […]
Hardik Textiles Through Its Prop. Hardik Patel (Gujrat High Court) It is not in dispute that due to the mistake of the consultant engaged by the petitioner, the amount has been deposited in the wrong account. The bank details are to be entered under RFD-05. The petitioner also did not raise the grievance immediately and […]
Held that the refund towards the IGST paid in respect of the goods exported i.e. zero rated supplies, vide the shipping bills ought to have been completed as the two circumstances provided in sub clauses (a) & (b) of Clause (4) of Rule 96 of Rules, 2017 do not exist. The shipping bills, as per Rule 96, exporter once file are deemed to be an application for refund of Integrated tax paid on the exports of goods and withholding of the same is made permissible under Rule 96 (4) when read with Section 54 as specified in the decision of Amit Cotton Industries.
Gandhi Realty (India) Private limited Vs Assistant/Joint/Deputy Commissioner of Income Tax (Gujarat High Court) Sub-section (2) of section 144(B) says that every notice or order or any other electronic communication shall be delivered to the addressee, being the assessee, by way of placing an authenticated copy thereof in the assessee’s registered account; or by sending […]
