HC observed that show cause notices, referred to above, and the impugned order are as vague as anything. The issue is now covered by the decision of this Court in the case of Aggarwal Dyeing and Printing Works vs. State of Gujarat & 2 Ors., Special Civil Application No.18860 of 2021, decided on 24.02.2022.
Tahura Enterprise Vs Union of India (Gujarat High Court) HC take notice of the fact that the Central Board of Indirect Taxes and Customs extended the time limit for filing application for revocation of cancellation of registration and the limitation for all the orders passed on or before 12.06.2020 was to effectively commence from 31.08.2020. […]
HC set aside the demand order passed in Form DRC-07 by the Revenue Department, on the grounds of non-speaking order. All the relevant aspects of the matter were not considered and were not reflected in order.
I-Tech Plast India Pvt. Ltd. Vs State Of Gujarat (Gujarat High Court) In so far as the erroneous grant of refund and return of such refund amount together with interest by the writ-applicant is concerned, the same is undisputed. That being the case, the first part of the transaction is nullified inasmuch as the amount […]
Modern Syntex Vs Assistant Commissioner of CGST And Central Excise (Gujarat High Court) The grievance of the writ-applicant is that the final GST assessment proceedings are yet to be undertaken. No final assessment order has been passed till this date. We have gone through the affidavit-in-reply filed on behalf of the respondents. We do not […]
Gujarat High Court clarifies precedence of secured assets between a bank and the Income Tax Department in Alok Agarwal’s case. Read the judgment details.
To issue a writ in the nature of certiorari and or any other appropriate writ, order or direction quashing and setting aside order dated 29.03.2022 made by State Tax Officer, Ghatak 1, Ahmedabad cancelling the Goods and Service Tax Registration of petitioner, and direct restoration or revival of registration of the petitioner firm;
Dr K R Shroff Foundation Vs Additional CIT/ JCIT/ DCIT/ ACIT / ITO (Gujarat High Court) It is a matter of record that the show cause notice dated 21.04.2021 was responded to on 26.04.2021. The hearing through video conference was requested for between 4:00 pm. to 6:00 pm. on any working day, however, the show […]
Refund could not be denied only on the ground that only a part amount of the tax was paid through the electronic cash ledger as Respondents had failed to understand the distinction between the availment and the utilization of the input tax credit.
Agrometal Vendibles Private Limited Vs State of Gujarat (Gujarat High Court) The intimation under sub-section (5) of Section 74 has to be strictly in Form GST DRC – 01A. It is not a show cause notice. In the intimation, the dealer should be informed that if he fails to make the payment, the next step […]
