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Gujarat High Court

RTI Act – No Penalty for Destruction of Information in Absence of Malafide

June 30, 2022 873 Views 0 comment Print

It was submitted by appellant that as per the provisions of Section 20(2) of the Right to Information Act, 2005 (RTI Act) the record of the deceased petitioner, which has been illegally destroyed, appropriate penalty may be imposed upon the respondent.

Discount cannot be equated with Rent to attract TDS under Section 194I

June 27, 2022 684 Views 0 comment Print

The assessee gave additional discount to parties on account of godown rent paid by the said parties. According to the assessee, the customers did not take the delivery of the goods in their own godown after the purchase and the goods would continue to be at the godown of the assessee till the customer sells the goods to the other parties.

HC allows payment of Pre-Deposit of 75% of Awarded Amount under Section 19 of MSMED Act in Instalments

June 21, 2022 3363 Views 0 comment Print

Yamuna Cables Accessories Pvt. Ltd. Vs Desai Enterprise (Gujarat High Court) Learned advocate Mr. S. P. Majmudar appeared for the petitioner and learned senior advocate Mr. B. S. Patel with learned advocate Mr. Umang Oza appeared for the respondents. 2. By way of the present petition, the petitioner has invoked the jurisdiction of this Court […]

Witnesses cannot be relied if given deposition without reading the document

June 18, 2022 3180 Views 0 comment Print

The F.I.R. states the number of Santro car. Merely one of the witnesses has said that he has given the deposition by signing the document without reading and he was not much aware about which car has caused the accident, is not that much fatal.

State Cannot Claim Preference over secured Assets for recovery of Tax Dues

June 18, 2022 579 Views 0 comment Print

State cannot claim preference over the subject property for the purpose of recovery of the dues towards tax. It is not in dispute that the first charge was created in favour of the bank and the bank in exercise of its powers under the SARFAESI Act, put the subject property to auction.

HC Exonerates Company Directors for delayed-filing of Statement of Affairs U/s. 454 Companies Act, 2013

June 17, 2022 1254 Views 0 comment Print

This criminal case is filed by the Official Liquidator under section 454 of the Companies Act, 1956 as the accused persons did not file statement of affairs within the stipulated time.

Articles seized by police, may be released to Owner after detailed panchnama

June 16, 2022 5460 Views 0 comment Print

S K Industries Vs State of Gujarat (Gujarat High Court) it is settled law that, the articles seized by the police, may be released to the person, who in the opinion of the Court, is lawfully entitled to claim, after preparing detailed panchnama of such articles as well as photographs of such articles and security […]

HC restores GST Registration which was cancelled without opportunity of hearing 

June 16, 2022 573 Views 0 comment Print

G.S.T. registration stands restored. If the Department wants to proceed against the writ-applicant in future on any grounds, it may do so in accordance with law after giving due opportunity of hearing to the writ-applicant.

Order passed on the day of issue of notice violates principles of natural justice

June 8, 2022 918 Views 0 comment Print

MBR Flexibles Ltd Vs Deputy Commissioner of State Tax (Enforcement) (Gujarat High Court) It is clear from the record that Notice as well as order impugned was passed on the same date i.e. 06/01/2022. An opportunity of hearing has not been afforded to the petitioners and therefore, it is in breach of principles of natural justice. Considering […]

Refund IGST on Ocean Freight along with Interest: Gujarat HC

June 8, 2022 1584 Views 0 comment Print

Adi Enterprises Vs Union of India (Gujarat High Court) Applicants prayed to direct respondents to grant refund of amount of IGST already paid by the applicants on Ocean Freight pursuant to the Entry No.10 of Notification No.10/2017-IGST (Rate) dated 28.6.2017 with appropriate interest on such refund. On appeal HC held that respondents are hereby directed […]

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