Gujarat High Court

Gujarat HC directed physical issuance of notice and order till clearance of technical glitches in GSTIN

Aggarwal Dyeing and Printing Works Vs State of Gujarat (Gujarat High Court)

Aggarwal Dyeing and Printing Works Vs State of Gujarat (Gujarat High Court) Facts- The writ applicant is a sole proprietary concern and is engaged in the business of manufacturing of dyeing and printing fabrics. The writ applicant was a registered dealer holding GSTIN with effect from 04.08.2017. The copy of such registration certificate ...

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Less than 24 Hours allowed for personal hearing & adjournment not allowed- HC Quashes Assessment Order

Dr K R Shroff Foundation Vs Additional CIT/ JCIT/ DCIT/ ACIT / ITO (Gujarat High Court)

Dr K R Shroff Foundation Vs Additional CIT/ JCIT/ DCIT/ ACIT / ITO (Gujarat High Court) It is a matter of record that the show cause notice dated 21.04.2021 was responded to on 26.04.2021. The hearing through video conference was requested for between 4:00 pm. to 6:00 pm. on any working day, however, the show […]...

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7% statutory Interest payable on delayed GST Refund

SNG Impex Through Proprietor Satya Narayan Gupt Vs Principal Commissioner of Customs (Gujarat High Court)

SNG Impex Through Proprietor Satya Narayan Gupt Vs Principal Commissioner of Customs (Gujarat High Court) At the outset, Mr. Choudhary, the learned counsel submitted that during the pendency of the present writ application, the refund of IGST of Rs.7,69,093/- has been sanctioned and paid to the writ applicant by way of a cheque. However, ...

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HC directed Competent Authority to deposit amount of GST refund directly in bank account of assessee

Hardik Textiles Through Its Prop. Hardik Patel  (Gujrat High Court)

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 […]...

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HC slams GST Dept for using Coercive Measures to Meet Revenue Collection Charges

Wipro Ltd. Vs State Of Gujarat (Gujarat High Court)

Wipro Ltd. Vs State of Gujarat (Gujarat High Court) in the absence of any debtor – creditor relationship, the department could not have asked the bank to debit the accounts of the writ applicant – company and credit a particular amount as specified in the notices to the treasury of the State Government. We may […]...

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Provisional attachment should not hamper normal business activities of taxable person

Arya Metacast Pvt. Ltd. Vs State Of Gujarat (Gujarat High Court)

Time and again, this Court as well as even the instructions instructions issued by the higher authority of the respondents, has directed the proper officer to ensure that their action of the provisional attachment should not hamper normal business activities of the taxable person....

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Interest payable on GST refund after 60 days from the date of receipt of application

Parekh Plastichem Distributors LLP Vs Union of India (Gujarat High Court)

Parekh Plastichem Distributors LLP Vs Union of India (Gujarat High Court) The plain reading of Section-56 of the Act would indicate that if any tax, which is ordered to be refunded under Sub-section (5) of Section-54 to any applicant, is not refunded within sixty days from the date of receipt of the application under Sub-section […...

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GST exempt on services provided by applicant to schools/education organizations in relation to ASSET examination

Educational Initiatives Pvt. Ltd. Vs Union of India (Gujarat High Court)

Educational Initiatives Pvt. Ltd. Vs Union of India (Gujarat High Court) The writ-applicant claimed that the services provided by it to the schools/education organizations in relation to the ASSET examination is exempted from the payment of the GST under the Entry No. 66(b)(iv) of the Notification No.12/2017-Central Tax (Rate) dated 28th ...

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HC explains distinction between ‘Attachment of Property’ & ‘Charge over Property’

Shree Radhekrushna Ginning And Pressing Pvt. Ltd. Vs State of Gujarat (Gujarat High Court)

Shree Radhekrushna Ginning And Pressing Pvt. Ltd. Vs State of Gujarat (Gujarat High Court) HC explains that Attachment creates no charge or lien upon the attached property. It merely prevents and avoids private alienations; it does not confer any title on the attaching creditors. There is nothing in any of the provisions of the Code [&hel...

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HC Quashes Order for failure of AO to consider reply of Assessee

Gaurav Controct Co. Through Hiralal Shivgan Dholu Vs National Faceless Assessment Centre (Gujarat High Court)

Gaurav Controct Co. Through Hiralal Shivgan Dholu Vs National Faceless Assessment Centre (Gujarat High Court) The subject matter of challenge is the legality and validity of the assessment order dated 30.07.2021 passed by the Assessing Officer under Section 143(3) read with Section 144B of the Income Tax Act, 1961 for the A.Y. 2018-19. It...

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