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 […]
Bhavesh Kiritbhai Kalani Vs Union of India (Gujarat High Court) 1. There are no proceedings against the present petitioner under Sections 62, 63, 64, 67, 73 and 74 of the Act. 2. There is no reason therefore, to invoke section 83 against the writ applicant and proceedings. 3. Since the proceedings are initiated by the […]
State was not expected to provide all essential infrastructure, medication and treatment facilities at once, but if the people were taken into confidence with regard to the efforts being made by the State to take care of the people suffering from the pandemic, the people at large would definitely cooperate and appreciate the efforts being made by the State.
SUO MOTU Vs State of Gujarat (Gujarat High Court) 1 The Division Bench presided by the Chief Justice on 06.04.2021 had a dialogue with the Senior most State Law Officers, learned Advocate General and the learned Government Pleader expressing concern regarding the upsurge of COVID-19 cases in the State and requesting the State to take […]
Gujarat High Court directs Micro and Small Enterprises Facilitation Council to determine if it can act as an Arbitrator after serving as a Conciliator.
Jigar Cars Pvt. Ltd. Vs Union of India (Gujarat High Court) The respondents are directed to either open an online portal so as to enable the writ-applicants to again file a rectified Form GST TRAN-2 electronically, for the month of July 2017 as well as the Form GST TRAN-2 for the subsequent months from August […]
Rajkamal Builder Infrastructure Private Limited Vs Union of India (Gujarat High Court) Plain reading of the Rule 142(1)(a) indicates that Form GST DRC 01 can be served by the proper officer along with the notice issued under Section 52 or Section 73 or Section 74 or Section 76 or Section 122 or Section 123 or […]
Pam Agro Industries Vs Union of India (Gujarat High Court) It is not in dispute that the petitioners imported cashew kernel (broken) from Vietnamese suppliers for a price ranging from Rs. 151/- to Rs. 180 /- per kg in Indian currency which is the transaction value ordinarily required to be considered for levy of custom duty […]
JAP Modular Furniture Concepts Pvt. Ltd. Vs. State Of Gujarat (Gujarat High Court) In this case provisional GST registration of the writ applicants under the GST Act was also blocked / inactivated and final registration was not granted to the writ applicants under the GST Act on account of cancellation of registration under Vat. The […]
Certain errors were made while furnishing the details outward supplies in the Form GSTR-1 on account of which there was a mismatch between the GST portal data and data on the ICEGATE customs portal and hence, the refund of the IGST was not granted for the month of July, 2017.
