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Revenue is directed to grant the amount of IGST refund to the assessee, as claimed by the assessee as provided under Section 54(6) of the CGST Act r/w Rule 91 of the CGST Rules and credit such amount to the assessee's account within a period of three weeks.
Choksi Exports vs. Union of India
(2023) TaxCorp(IDT) 7198 (HC-GUJARAT)
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Even if, it is presumed to have received because the same has been sent and the presumption is provided under Section 169(3) the foundation is too shaky for this Court to allow the State to build any structure on it. Therefore, show cause notice and the order of cancellation of registration need to be interfered with.
Neha Enterprise vs State of Gujarat
(2023) TaxCorp(IDT) 7197 (HC-GUJARAT)
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If at the end of the investigation nothing is found, without any further requirement of the petitioner moving any authority, the same shall be remitted to the petitioner in his account through RTGS with interest.
Mobile Shopee vs. UOI
(2023) TaxCorp(IDT) 7180 (HC-GUJARAT)
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Period of limitation to question the decision of the authority was long over by the time the entire aspect had come to the knowledge of assessee and it was simply not feasible to prefer the appeal against the original order.
Times Projects Vs. State Tax Inspector, Ghatak 1, Ahmedabad, Division 1
(2023) TaxCorp(IDT) 7154 (HC-GUJARAT)
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Show cause notice must contain the requisite details for the person to meet with the challenges.
Ankit J Agarwal (Proprietor of J.P. Corporation) vs. State of Gujarat
(2023) TaxCorp(IDT) 7140 (HC-GUJARAT)
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As the amount is already debited from the Bank account of the Assessee, it shall be entitled to seek recredit, barring the amount of pre-deposit which shall be decided by the authority concerned including of the grant of further stay.
Manjeet Cotton Pvt Ltd vs Commissioner of State Tax
(2023) TaxCorp(IDT) 7139 (HC-GUJARAT)
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Outstanding demand of tax is nil, that means before August, 2021, assessee had regularly filed its return and it was only because of the reasons financial hardship, assessee could not file its return thereafter.
World Steel Tech (India) Pvt. Ltd. vs. State of Gujarat
(2023) TaxCorp(IDT) 7113 (HC-GUJARAT)
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Even though the SCN provided the opportunity of hearing, it failed to specify the time or date for personal hearing to enable the assessee to present a reply.
Lakkad Brothers and Co. Vs State of Gujarat
(2023) TaxCorp(IDT) 7061 (HC-GUJARAT)
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Expiry of e-way bill 41 hrs before the time of interception cannot be the ground for detaining and seizure of goods alongwith the vehicle.
Shree Govind Alloys Pvt Ltd vs State of Gujarat
(2022) TaxCorp(IDT) 7006 (HC-GUJARAT)
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There are no separate applications for the refund and shipping bills are deemed to be refund applications when the goods are exported with payment of tax.
Aartos International LLP vs Deputy Commissioner (Customs)
(2022) TaxCorp(IDT) 7002 (HC-GUJARAT)
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Applicant will be released only if he is not required in connection with any other offence for the time being.
Hitesh Gaurishankar Patel Vs State of Gujarat
(2022) TaxCorp(IDT) 6906 (HC-GUJARAT) · Section 132(1)(a)
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The date of filing of the application by the Assessee on common portal would be liable to be treated as date of filing claim for refund to the satisfaction of requirement of Section 54 of CGST Act and Rule 89 of CGST Rules.
Chromotolab and Biotech Solutions vs. Union of India
(2022) TaxCorp(IDT) 6832 (HC-GUJARAT)
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There is no straight jacket formula for consideration of bail to an accused as it all depends upon the facts and circumstances of each case.
Vaibhav Ghanshyambhai Pragada vs. State of Gujarat
(2022) TaxCorp(IDT) 6772 (HC-GUJARAT)
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The petitioner is entitled to the benefit of Notification, in particular clause (iii) since refund application has been filed on May 02, 2020.
Supernova Engineers Ltd vs. Joint Commissioner (Appeals)
(2022) TaxCorp(IDT) 6735 (HC-GUJARAT)
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The trial would begin on the recording of the evidence from the side of the Department. There is no time bound procedure after the cognizance of the offence. Further, the trial will take its own time to conclude.
Nileshbhai Natubhai Patel vs. State of Gujarat
(2022) TaxCorp(IDT) 6597 (HC-GUJARAT)
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The rectified refund claim is nothing but an addendum to the original refund application and therefore, the rejection of refund claim for the reason that the rectified refund application is time barred is bad in law.
Atos Global IT Solutions & Services Pvt Ltd vs. UOI
(2022) TaxCorp(IDT) 6536 (HC-GUJARAT)
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As the aforementioned Notifications have already been held to be ultra vires, any IGST collected by the Department must be refunded to Assessee within six weeks along with statutory interest.
Louis Dreyfus Company India Pvt Ltd. vs. Union of India
(2022) TaxCorp(IDT) 6535 (HC-GUJARAT)
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HC- Merely because the section empowers the Officers to carry out an investigation or inquiry, does not give them unbridled power to infringe upon a citizen’s fundamental right guaranteed under Article 21 of the Constitution of India.
Sanjay Mukeshbhai Patel vs State of Gujarat
(2022) TaxCorp(IDT) 6508 (HC-GUJARAT)
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In a scam of such a huge latitude, with all its intricacies, custodial interrogation of the applicant, would be required.
Mohammad Abbas Shabbirali Savjani vs. State of Gujarat
(2022) TaxCorp(IDT) 6427 (HC-GUJARAT)
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Release of vehicle and goods in question is being directed on depositing of an amount of Rs. 17 lakhs and furnishing bond of Rs. 65 lakhs with revenue.
Kapil Hukmichand Kothari vs. UOI
(2022) TaxCorp(IDT) 6417 (HC-GUJARAT)
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