Raju Bhupendra Desai Vs ITO (Gujarat High Court) There is also no merit in the submission of Mr. Patel that the respondent was carrying out fishing and roving inquiry completely on incorrect facts and based on the borrowed belief of DCIT Central Circle-1(3), Ahmedabad. It may be noted that merely because in the reasons recorded […]
PCIT (Central) Vs Rashmi Rajesh Bafna (Gujarat High Court) Appeals Could Not Be Filed In High Court As Per CBDT Circular No. 23/2019 On Low Tax Effect Appeals If Review Application Before Tribunal Has Already Been Filed When Revenue Already Filed Rectification Application Before Tribunal For Review Of Order Which Has Been Dismissed Than Appeal […]
Statutory dues, which came within the meaning of ‘operational debt’, could be claimed against the Corporate Debtor only under the provisions of the IB Code and not under any other law. Assessee was diercted to make payment of the statutory dues from the date of purchase of the subject vehicles by assessees, which would be made subject to other proceedings in relation to the said vehicles since assessees, being the auction purchasers, could not be asked to make payment of the statutory dues claimed against the Corporate Debtor in liquidation in respect of vehicles prior to their date of purchase by assessees.
Yasho Industries Limited Vs Union of India (Gujarat High Court) DGGI Officers entitled to issue summons under Section 70 of CGST Act An inquiry was initiated and summons were issued against the assessee to give evidence and produce the documents in connection with the inquiry initiated for alleged incorrect IGST refunds. This petition was filed […]
M/s. Mili Enterprise Vs Union of India (Gujarat High Court) High Court issued notices to the Government observing that the department should at least provide the reason for blocking the input tax credit and it should be specified in a notice under rule 86(A). FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT Heard learned Advocate […]
Roshani Sana Jaiswal Vs Commissioner of Central Taxes (Delhi High Court) Delhi High Court which ruled that personal bank accounts of promoters cannot be attached under CGST 1. The respondent, before triggering the provisions of Section 83 of the Act, had to satisfy itself that there was a ‘pending’ proceeding under the provisions of Section […]
Suprimkumar Jitendrabhai Patel Vs State of Gujarat (Gujarat High Court) 1. Heard the learned advocates for the respective parties through video conferencing. 2. The present application is filed under Section 439 of the Code of Criminal Procedure, 1973 in connection with File No. CCST/STO/ENF/FSU9/SUPRIM PATEL/202021/B.1 registered with the Office of Chief Commissioner of State Tax, Gujarat […]
Sanjay Prahladbhai Patel Vs State of Gujarat (Gujarat High Court) It is submitted that the applicant is arrested in connection with the alleged demand by the GST authorities without determining the extent liability of the said alleged demand. It is submitted that the arrest of the applicant in the alleged offence is effected only on […]
Gujarat High Court relegates GST appeal to statutory authority. Petitioner challenged summary order lacking detailed consideration. Alternative remedy suggested.
Karma Buildcon Through Chetan Rameshbhai Jogi Vs Union of India (Gujarat High Court) For Builders, Real Estate developers, Para 2 Notification No.11/2017 Central Tax (Rate) dated 28.6.2017 provides for deduction of 33% from the value of supply as deemed value of land. In some of the cases due to this artificial deduction of value of […]
