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.
Dineshbhai Dhudabhai Patel Vs State of Gujarat (Gujarat High Court) Facts in brief would indicate that the petitioner was working as a Junior Clerk (Administration). Pursuant to a selection held by the Gujarat Panchayat Services Selection Board, he was engaged in a five years contract basis by an order dated 08.12.2011. A complaint was filed […]
Raghunandan Enterprise Vs ACIT (Gujarat High Court) The plain reading of Section-281B of the Act would make it clear that the same provides for the provisional attachment of the property belonging to the assessee for a period of six months from the date of such attachment unless extended, but excluding the period of stay of […]
HC held that condition precedent for exercise of power under Rule 86A of the GST Rules is the availability of credit in the electronic credit ledger which is alleged to be ineligible. If credit balance is available, then the authority may, for reasons to be recorded in writing, not allow the debit of amount equivalent to such credit. However, there is no power of negative block for credit to be availed in future.
