Sponsored
    Follow Us:

Gujarat High Court

HC disposes PIL to make Gujarat Real Estate Appellate Tribunal functional

August 20, 2020 1212 Views 0 comment Print

Nipun Praveen Singhvi Vs State of Gujarat (Gujarat High Court at Ahmedabad) Petitioner wants by means of this Public Interest Litigation that the Gujarat Real Estate Appellate Tribunal under the the Real Estate (Regulation and Development) Act, 2016 be constituted and made functional by appointment of Chairperson, Technical and Administrative Members and also be provided […]

Gujarat HC allows refund of IGST paid on ocean freight

August 18, 2020 1695 Views 0 comment Print

Bharat Oman Refineries Ltd. Vs Union of India (Gujarat High Court) Gujarat HC allows refund of IGST paid  on Services supplied by a person located in non- taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India. FULL TEXT OF […]

Competent authority can order provisional release of goods, pending confiscation proceedings: HC

August 18, 2020 876 Views 0 comment Print

Pending the confiscation proceedings, if the writ applicants file an application under Section 67(6) of the Act for provisional release of the goods and the vehicle, if any, then the competent authority shall look into the same at the earliest and pass an appropriate order on such application within a period of fifteen days from the date of receipt of such application.

Gujarat HC quashes VAT order passed due to Procedural Lapses

August 18, 2020 3711 Views 0 comment Print

Vivaa Tradecom Pvt. Ltd. Vs State of Gujarat (Gujarat High Court) The Gujarat High Court quashed the order and the demand notice passed by the respondent authority because of the procedural lapses and remitting the matter back to the respondent authority for fresh hearing. The first writ applicant, M/s Viva Tradecom Pvt. Ltd is a […]

HC imposes cost on Punjab National Bank for frivolous litigation

August 17, 2020 4059 Views 0 comment Print

Punjab National Bank Vs. Mithilanchal Industries Pvt. Ltd. (Gujarat High Court) In the present case, the borrower took an objection of non-compliance of sub-section (3), in his objection / representation given sub-section (3A), but despite the same the Bank – Secured Creditor in the present case rejected the objection instead of ensuring the compliance of […]

Addition for Jewellery Purchased in cash cannot be made ignoring Cash inflow statement submitted by assessee

August 10, 2020 789 Views 1 comment Print

Pipush kumar O Desai Vs CIT (Gujarat High Court) Upon perusal of the relevant record, copies of which have been annexed to the paper book supplied to this court, it is very clear that the assessee had given sufficient details with regard to the sources from which he had purchased the jewellery in question. Upon […]

Provisional bank account attachment ceases to have effect after one year from order date

August 7, 2020 1398 Views 0 comment Print

Namaskar Enterprise Vs Commissioner of Goods & Service Tax (Gujarat High Court) A perusal of the aforesaid Sub-Section-2 of Section 83 makes it abundantly clear that the provisional attachment would cease to have effect after the expiry of a period of one year from the date of the order made under Sub-Section-1. Although no specific […]

Custom Officer/ DRI can arrest a person on reasonable belief of Smuggling

August 4, 2020 18468 Views 0 comment Print

Sundeep Mahendrakumar Sanghavi Vs. Union of India (Gujarat High Court) (1) Any person can be arrested for any offence under the Customs Act, 1962, by the Customs Officer, if such officer has reasons to believe that such person has committed an offence punishable under Section 132 or Section 133 or Section 135 or Section 135A […]

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

July 31, 2020 2787 Views 0 comment Print

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 […]

HC imposes cost of One Lakh on erring officers for delay in tax refund

July 27, 2020 1671 Views 0 comment Print

Century Copper Rod Pvt. Ltd. Vs Assistant Commisssioner (Gujarat High Court) In this case Hon;ble HC was convinced that the amount has been withheld by the Assistant Commissioner for extra legal reasons. Once, the Tribunal had clearly held that the petitioner was entitled to refund of the amount, there was no reason for the assistant […]

Sponsored
Sponsored
Search Post by Date
February 2025
M T W T F S S
 12
3456789
10111213141516
17181920212223
2425262728