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Gujarat High Court

GST Default: Bail condition of payment of 100% of disputed Tax is Harsh: HC

February 22, 2021 1338 Views 0 comment Print

Get insights on the modification of bail conditions in Amit Kumar Kataria Vs State of U.P (Gujarat High Court). Court emphasizes reasonable conditions for bail grants.

If assessee given clean chit after SCN, respective authority may be requested to consider extension of Export Obligation period

February 19, 2021 1587 Views 0 comment Print

If assessee was given a clean chit in the proceedings of the show cause notice, it might request the concerned authority to consider the case of extending the Export Obligation period which had been suspended presently and it would be for the authority to consider such a request at an appropriate time, if the factual circumstances based on the substantive material eventually tilt in favour of assessee.

No Reopening on Borrowed Satisfaction when view was already taken by AO

February 19, 2021 1530 Views 0 comment Print

Alliance Filaments Ltd Vs ACIT (Gujarat High Court) A plain reading of the reasons recorded revels that the Assessing Officer has solely relied on the information received from the Investigation Wing- Surat. We are of the view that, the Assessing Officer has not applied his independent mind while recording the reasons that the income has […]

GST: HC removes bank account attachment subject to maintenance of Balance as on the day of attachment

February 19, 2021 864 Views 1 comment Print

SKF Finvest Advisory Pvt. Ltd. Vs Union of India (Gujarat High Court) We dispose of this writ­ application directing the writ­ applicant that he shall maintain the minimum balance of Rs.22 lac in the bank account in question up to 21st September 2021. On this condition, we permit the writ ­applicant to operate his bank […]

HC allows operation of Bank account subject to Maintenance of amount attached by GST Dept.

February 19, 2021 1026 Views 0 comment Print

SKJ Finvest Advisory Pvt. Ltd. Vs Union of India (Gujarat High Court) Mr. Nainawati, the learned counsel appearing for the writ­applicant submits that his client shall maintain the minimum balance of Rs.22 lac in the bank account which has been attached by the department. According to Mr. Nainawati, at the time of attachment of the […]

Gujarat High Court grants regular bail in alleged GST evasion case

February 18, 2021 1419 Views 0 comment Print

Dilip Babulal Jain Vs State of Gujarat (Gujarat High Court) 1. The present application is filed under Section 439 of the Code of Criminal Procedure, 1973, for regular bail in connection with Case No.CBIC-DIN-20200665VB00002SBJ10 registered under Sections 132(1)(a)(b)(c)(d) of the CGST Act. 2. Learned Advocate appearing on behalf of the applicant submits that considering the […]

GST officers should act within the four corners of law: HC

February 18, 2021 3018 Views 0 comment Print

We would not have asked the officers to join the video conference but for the serious allegations which have been levelled in the respective writ ­applications. We do not intend to discourage or lower down the morale of all the officers before us. Our endeavour is only to bring it to their notice that they should act and perform their duties within the four corners of law.

Denial of IGST refund for availing Drawback: HC directs Commissioner to dispose IGST refund claim

February 17, 2021 1374 Views 0 comment Print

Asian Organo Industries Vs Principal Commissioner of Customs (High Court Gujarat) The writ applicant claims that it is eligible for the IGST refund claim on the basis of the shipping bills i.e. on the export of goods. According to the writ applicant, the shipping bills filed by an exporter of the goods are deemed to […]

HC directs DGFT Surat decide on removal of IEC code from denial entity list

February 16, 2021 2022 Views 0 comment Print

Gujarat HC directs DGFT to address petitioner’s plea on Import Export Code (IEC) denial. Full text of the judgment included.

Forceful Recovery during GST search- HC issues guidelines (Must Read)

February 16, 2021 10611 Views 1 comment Print

No recovery in any mode by cheque, cash, e-payment or adjustment of input tax credit should be made at the time of search/inspection proceedings under Section 67 of the Central/Gujarat Goods and Services Tax Act, 2017 under any circumstances.

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