Gujarat High Court

HC disposes PIL to make Gujarat Real Estate Appellate Tribunal functional

Nipun Praveen Singhvi Vs State of Gujarat (Gujarat High Court at Ahmedabad)

Nipun Praveen Singhvi Vs State of Gujarat (Gujarat High Court at Ahmedabad) Petitioner wants by means of this Public Interest Litigation that the Gujarat Real Estate Appellate Tribunal under the the Real Estate (Regulation and Development) Act, 2016 be constituted and made functional by appointment of Chairperson, Technical and Administra...

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No section 68 Addition if AO fails to properly verify details available with him

PCIT Vs Vishal Plastomers (P) Ltd. (Gujarat High Court)

The issue under consideration is whether the Tribunal is correct in upholding the decision of CIT(A) for deleting the addition made under section 68 of the Act?...

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HC imposes cost of One Lakh on erring officers for delay in tax refund

Century Copper Rod Pvt. Ltd. Vs Assistant Commisssioner (Gujarat High Court)

Century Copper Rod Pvt. Ltd. Vs Assistant Commisssioner (Gujarat High Court) In this case Hon;ble HC was convinced that the amount has been withheld by the Assistant Commissioner for extra legal reasons. Once, the Tribunal had clearly held that the petitioner was entitled to refund of the amount, there was no reason for the assistant [&he...

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Provisional bank account attachment ceases to have effect after one year from order date

Namaskar Enterprise Vs Commissioner of Goods & Service Tax (Gujarat High Court)

Namaskar Enterprise Vs Commissioner of Goods & Service Tax (Gujarat High Court) A perusal of the aforesaid Sub-Section-2 of Section 83 makes it abundantly clear that the provisional attachment would cease to have effect after the expiry of a period of one year from the date of the order made under Sub-Section-1. Although no specific [...

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HC accepts writ despite receipt of Bid by GST department for Sale of goods & vehicle

Sawariya Traders Vs Sate of Gujarat (Gujarat High Court)

Sawariya Traders Vs Sate of Gujarat (Gujarat High Court) In this case after the final order of confiscation of the goods and the conveyance was passed, few more developments took place. The authority concerned decided to put the goods and the vehicle to public auction for the purpose of realising the amount towards tax, penalty […]...

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Release goods on deposit of requisite amount & bank guarantee: HC

ABB India Ltd. Vs Union of India (Gujarat High Court)

we are inclined to pass an interim order for the release of the goods and the vehicles. We direct the writ ­applicant to deposit an amount of Rs.50,40,972/­ towards the tax with the respondent no.2 and the balance amount of Rs.50,40,972/­ towards the penalty shall be in the form of a bank guarantee of any nationalized bank. On deposit ...

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Release confiscated conveyance on deposit of amount determined

Devrajbhai Vikrambhai Sambad Vs State of Gujarat (Gujarat High Court)

Devrajbhai Vikrambhai Sambad Vs State of Gujarat (Gujarat High Court) 1. Mr. Vijay Patel, learned advocate for the petitioner submits that the petitioner is ready and willing to pay the amount computed by the respondents towards fine in lieu of confiscation of conveyance, subject to the final order that may be passed by the respondents [&...

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File section 67(6) Application for provisional release of vehicle: HC

Kiran Choubey W/O Shri Narendra Choubey Vs State of Gujarat (Gujarat High Court)

Kiran  Choubey W/O Shri Narendra Choubey Vs State of Gujarat (Gujarat High Court) It appears that final order in Form MOV-11 has been passed. Thus, the truck has been ordered to be confiscated under the provisions of Section 130 of the CGST Act 2017. As a final order of confiscation has been passed and the […]...

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Intermediary cannot be considered as exporter of services; Section 8(1), 13(8)(b) r.w.s. 2(13) of IGST Act 2017 are constitutional: HC

Material Recycling Association of India Vs Unoin of India (Gujarat High Court)

. Conjoint reading of Section 2(6) and 2(13), which defines export of service and intermediary service respectively, then the person who is intermediary cannot be considered as exporter of services because he is only a broker who arranges and facilitate the supply of goods or services or both....

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SCN issued invoking Section 73 is not tenable if no willful mis-statement or suppression of facts by taxpayer

Linde Engineering India Pvt. Ltd. & Ors. Vs Union of India (Gujarat High Court)

Linde Engineering India Pvt. Ltd. & Ors. Vs Union of India (Gujarat High Court) Rule 6A of the Service Tax Rules, 1994 provides that services rendered would be treated as ‘Export of services’ when clause (a) to clause (d) refers to provider of service is located in the taxable territory and recipient of service is [&hellip...

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