Gujarat High Court

Interest on Delayed Gratuity Payment is Mandatory & Not Discretionary

Ashvinkumar Ramniklal Jani Vs State of Gujarat (Gujarat High Court)

Ashvinkumar Ramniklal Jani Vs State of Gujarat (Gujarat High Court) Apex Court in the case of Gangahanume Gowda Vs. Karnataka Agro Industries Corporation Ltd. reported in (2003) 3 SCC 40 has decided the interest on delayed payment of gratuity. It is also held that the same is mandatory and not discretionary. When it is not […]...

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Writ not entertained by Gujarat HC as petitioner assessed to tax at Cuttack

Bhavendra Hasmukhlal Patadia Vs Union of India Through Secretary (Gujarat High Court)

The impugned notice under Section 148 of the Act, 1961 was also issued at Cuttack. The return of income for the A. Y. 2015-16 was also filed at Cuttack. The final assessment order dated 29th December 2017 for the A. Y. 2015-16 was also passed at Cuttack. We are of the view that we should not entertain this writ application and relegate...

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Mandatory 1/3rd deduction of land is ultra-vires: HC

Munjaal Manishbhai Bhatt Vs Union of India (Gujrat High Court)

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 t...

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Reassessment u/s 28 is permissible to officer, who carried out initial assessment, and not to DRI

Messrs Aztec Fluids And Machinery Pvt. Ltd. Vs Union of India (Gujarat High Court)

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 reas...

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Municipal corporation cannot claim first charge over property sold by liquidator via E-auction

Alpesh Gems Vs Surat Municipal Corporation (Gujarat High Court)

Alpesh Gems Vs Surat Municipal Corporation (Gujarat High Court) Facts- The writ applicant is a firm is engaged in the business of Diamonds. The subject matter of dispute is an immovable property in the form of 12 units admeasuring 12,996 sq. ft.. The subject property was earlier owned by the Kohinoor Diamonds Private Limited. It appears ...

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HC Quashes Vague order cancelling GST Registration

Asterpetal Trade And Services Private Limited Vs State of Gujarat (Gujarat High Court)

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....

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Retrospective amendment of policy cannot take away vested rights of exporters

Torrent Power Ltd Vs Union of India (Gujarat High Court)

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....

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HC Quashes vague SCN for Cancellation of GST registration

Shah Industries Through Proprietor Vishal Hastimal Sakaria Vs State of Gujarat (Gujarat High Court)

Shah Industries Through Proprietor Vishal Hastimal Sakaria Vs State of Gujarat (Gujarat High Court) The show cause notice is bereft on any material particulars or information. In the absence of any material particulars and the details, it is difficult for any individual to respond to such a vague show cause notice. Probably what the Autho...

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Intimation given in Form DRC-01 not valid, it should be in DRC-01A

Agrometal Vendibles Private Limited Vs State of Gujarat (Gujarat High Court)

Agrometal Vendibles Private Limited Vs State of Gujarat (Gujarat High Court) The intimation under sub-section (5) of Section 74 has to be strictly in Form GST DRC – 01A. It is not a show cause notice. In the intimation, the dealer should be informed that if he fails to make the payment, the next step […]...

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Revocation of cancellation of GST registration – Cancelled due to non-filing of Returns

Tahura Enterprise Vs Union of India (Gujarat High Court)

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 31.08.2...

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