Gujarat High Court

SCN for confiscation of goods cannot be issued on mere suspicion

Shri Anant Jignesh Shah, Proprietor of M/S. Nakoda and company Vs. The Union of India (Gujarat High Court)

HC held that the show cause notice under Section 130 of the Central Goods and Services Tax Act, 2017 (CGST Act) cannot be issued on a mere suspicion. There has to be some prima facie material on the basis of which the authority may arrive at the satisfaction that the goods are liable to be confiscated under Section 130 of the CGST Act....

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Bail to person accused of wrongfully availing ITC Granted by HC

Idrish Yusufbhai Malvasi Vs State of Gujarat (Gujarat High Court)

Present application is allowed. The applicant is ordered to be released on regular bail in connection with the order dated 29.10.2020 passed by the respondent No.2, Superintendent (Prev.), Central GST & C. Excise, Vadodara-II in File No. GEXCOM/AE/INV/GST/559/2020 on executing a personal bond of Rs.15,000/- (Rupees Fifteen Thousand only) ...

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Excess CST paid due to denial of ‘C’ Form is allowed as refund to buyer

Udaipur Cement Works Ltd. Vs State of Gujarat (Gujarat High Court)

Udaipur Cement Works Ltd. Vs State of Gujarat (Gujarat High Court) 1. By this writ application under Article 226 of the Constitution of India, the writ applicant, a Public Limited Company, having its place of business at Rajasthan, has prayed for the following reliefs; “(A) This Hon’ble Court may be pleased to issue a writ [&helli...

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Petition filed Challenging vires of CGST Rule 86A

Surat Mercantile Association Vs Union of India (Gujarat High Court)

Surat Mercantile Association Vs Union of India (Gujarat High Court) Rule 86A of the GST Rules has given unbridled power to a GST officer to block input tax credit in electronic credit ledger maintained on GSTN portal without giving any notice or intimation to the tax payer if the concerned GST officer has reason to […]...

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GST: No provisional attachment during pendency of section 71 proceedings

Kanal Enterprise Vs State of Gujarat (Gujarat High Court)

Kanal Enterprise Vs State of Gujarat (Gujarat High Court) The short point falling for our consideration is whether the impugned order of attachment of property under Section 83 of the Act could have been passed on the ground of proceedings instituted under Section 71(1) of the Act. The plain reading of Section 83 of the […]...

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Challenge to Section 16(2)(c) of CGST Act 2017- Notice issued by Gujarat HC

Surat Mercantile Association Vs Union of India (Gujarat High Court)

Surat Mercantile Association Vs Union of India (Gujarat High Court) Hon’ble Gujarat High Court has issued notice to Centre and State Government on 03.12.2020 in the matter of Surat Mercantile Association. Vs UOI & others, SCA. No. R/SCA/15329/2020, wherein the petitioner has challenged the constitutional validity of Section 16(2)(c)...

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SVLDR Scheme: Quantification or revised figure should relate back to original quantification

Airlink Communication Pvt Ltd Vs Union of India (Gujarat High Court)

Airlink Communication Pvt Ltd Vs Union of India (Gujarat High Court) Mr. Ankit Shah, learned counsel for the respondent – Department has only submitted that according to the instructions received and as stated in the affidavit in reply since the subsequent quantification which the Department treats as final qualification being later in ...

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Municipal tax levied on advertisement hoardings in private properties post GST Implementation is valid: HC

Selvel Media Services Private Ltd. Vs Municipal of the City of Ahmadabad (Gujarat High Court)

Selvel Media Services Private Ltd. Vs Municipal of the City of Ahmadabad (Gujarat High Court) Issues- By this petition under the Articles 226 and 227 of the Constitution of India, the petitioner has challenged the Resolution no.928 dated 28th November 2018 and the Resolution dated 24th December 2018 passed by the Standing Committee of the...

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HC disposes writ as grievance of petitioner against retrospective effect to rule 96 no longer survives

Zaveri and Co Pvt. Ltd. Vs Union of India (Gujarat High Court)

Zaveri and Co Pvt. Ltd. Vs Union of India (Gujarat High Court) 1. Mr. Uchit Sheth, learned advocate for the petitioner has submitted that the petitioner has challenged rule 96 (10) (b) of the Central Goods and Service Tax Rules, 2017 insofar as the same has been given retrospective effect. It was pointed out that […]...

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Works of Supply of Water, Disposal of Sewerage Considered as Charitable Activities & Eligible for Exemption u/s 11

PCIT (Exemptions) Vs Surat Urban Development Authority (SUDA) (Gujarat High Court)

The issue under consideration the activity of preparation of development plans and to execute works in connection with supply of water, disposal of sewerage and provisions of other services is considered as “charitable activities” and eligible for exemption u/s 11?...

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