New Nalbandh Traders Vs State of Gujarat (Gujarat High Court) Rule 86A has two pre-requisites to be fulfilled before the power of disallowing of debit of suitable amount to the Electronic Credit Ledger or blocking of ECL to the extent of the amount fraudulently or wrongly availed of is exercised. The first pre-requisite is of […]
Nehal Ashwinkumar Shah Vs State of Gujarat (Gujarat High Court) Gujarat High Court held that unlike Section 179 of the Income Tax Act, 1961, there is no provision in the Sales Tax Act fastening the liability of the company to pay its sales tax dues on its Director. It further held that The attachment on […]
Writ applicant could be said to be entitled to claim the refund of the IGST lying in the Electronic Credit Ledger as there is no specific supplier who can claim the refund under the provisions of the CGST Act and the CGST Rules as Input Tax Credit is distributed by the input service distributor.
In the instant case, admittedly there has been no provisional release of the seized goods. Further extension of six months with the reasoned order by the Principal Commissioner of Customs or Commissioner of Customs also is completely missing. The period of six months from the date of signature expired on 03.10.2019.
Messers Filatex India Ltd. Vs Union of India (Gujarat High Court) The short point for our consideration as on date is whether the assertion on the part of the writ applicant that it is entitled to claim the refund in accordance with the formula as provided under Sub Rule (4) of Rule 89 of the […]
Hazel Mercantile Ltd Vs Chief Commissioner Of Customs (Gujarat High Court) At this stage, Mr. Nankani made two fold fervent appeals. He made a request that the earlier bond, which was furnished by his client to the respondent No.1 should be returned as the writ applicant has now been asked to furnish a fresh bond. […]
Ezzy Electricals Vs State of Gujarat (Gujarat High Court) HC held that if the writ applicant is otherwise entitled to claim the Input Tax Credit under Section 18(1)(c) of the Act, a technical glitch in the portal should not deprive him of such a claim. It was within the capacity of the department itself to […]
Nandlal Namdev Otwani Vs Vijay Jayprakash Ahuja (Gujarat High Court) HC held that At this stage only the point needs to be considered as to whether the delay occurred in preferring the said Appeal from Order is well explained or not. Now as the legal settled proposition which has been set-out here-in-above, considering the prevalent […]
Wardwizard Innovations And Mobility Limited Vs Commissioner, SGST (Gujarat High Court) Learned AGP expressed an apprehension that even as on date, the respondent no.2 may not be in a position to give effect to the order passed by the appellate authority due to technical glitches. Mr. Sharma solicits the help of the respondent no.3 – […]
Held Issuance of warrant of attachment in respect of any property situated outside the local limits of jurisdiction is barred in view of the provisions of Section 39(4) of the Code of Civil Procedure and hence, the executing Court at Rajkot was directed to examine the matter afresh.
