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If the appeal is allowed by the Appellate Authority, it is always open for the petitioner to make such request before the Appellate Authority that direction be issued to the respondents to refund the amount.
Stallion Energy Pvt. Ltd. vs. UOI
(2023) TaxCorp(IDT) 7672 (HC-GUJARAT)
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In the absence of any material or patent illegality such satisfaction cannot be disturbed or substituted for the sake of substitution and we have satisfied ourselves that background of fact is such where the process cannot be intercepted when it has already commenced.
Royal Corporation vs. State of Gujarat
(2023) TaxCorp(IDT) 7650 (HC-GUJARAT)
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Assessee appears to be under mistaken belief that, they are outside the purview of authority of respondents and hence exempted from any investigation or inspection.
RHC Global Exports Pvt. Ltd. Vs. UOI
(2023) TaxCorp(IDT) 7632 (HC-GUJARAT)
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Assessee is directed to approach the competent authority to avail the benefit of the Notification and seek revocation of the cancellation of registration.
Radhe Packaging vs. UOI
(2023) TaxCorp(IDT) 7619 (HC-GUJARAT)
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Revenue shall be at liberty to initiate the action by giving a detail fresh show-cause notice within two weeks.
Arsh Traders vs. Commercial Tax Officer
(2023) TaxCorp(IDT) 7319 (HC-GUJARAT)
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Revenue is directed to refund the amount w.r.t the period of September, 2018 to December, 2019 and January, 2020 to November, 2021 within 8 weeks, while taking a proper undertaking from assessee.
SE Forge Ltd vs UOI
(2023) TaxCorp(IDT) 7274 (HC-GUJARAT)
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Unpalatable apathy to the principle of natural justice would need surely quick rectificational approach on the part of the officers concerned.
Randhawa Construction Co. vs. UOI
(2023) TaxCorp(IDT) 7250 (HC-GUJARAT)
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When considering an application for cancellation of composition permission under CGST Act, the proper officer need to reckon the date from which assessee breaches conditions u/s 10.
SKP Pharmachem vs UOI
(2023) TaxCorp(IDT) 7236 (HC-GUJARAT)
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Provisional attachment being a prepounion step, statutory conditions for a valid exercise of the power must be strictly fulfilled, and the proper officer is always required to ensure that provisional attachment may not hamper normal business activities of the taxable person.
Smita and Sons Coal Pvt Ltd vs State of Gujarat
(2023) TaxCorp(IDT) 7210 (HC-GUJARAT)
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There shall not be any cause for grievance on the part of the assessee for order being non-speaking or cryptic in nature.
L M Corporation Vs State of Gujarat
(2023) TaxCorp(IDT) 7204 (HC-GUJARAT)
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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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