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The petition requires consideration and hence, the same is allowed.
MBR Flexibles Ltd vs Deputy Commissioner of State Tax (Enforcement) Division 1
(2022) TaxCorp(IDT) 6384 (HC-GUJARAT)
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GST registration cannot be cancelled basis a cryptic show-cause notice.
Vinayak Metal vs State of Gujarat
(2022) TaxCorp(IDT) 6383 (HC-GUJARAT)
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Rule 117 of the CGST Rule being directory in nature, the prescribed time limit for transitioning of credit would in no manner result in forfeiture of the rights of the assessee even though, when the credit is not availed within the period prescribed.
TKT Hightech Cast Pvt. Ltd. vs. Commissioner of Gujarat, GST
(2022) TaxCorp(IDT) 6350 (HC-GUJARAT)
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Contentions raised in the affidavit is first time raised before this Court are not forming part of reasons assigned recorded while passing impugned order of rejection argument canvassed by the Union as regards export of service is concerned, the same has been raised for the first time.
Ayana Pharma Ltd. vs. UOI
(2022) TaxCorp(IDT) 6229 (HC-GUJARAT) · Section 54
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The applicant, even if, remanded to the police custody, upon completion of such period of police remand, shall be set free immediately, subject to other conditions of this bail order.
Vimal Yashwantgiri Goswami vs. State of Gujarat
(2022) TaxCorp(IDT) 6220 (HC-GUJARAT)
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The manner in which the writ applicant has proceeded so far and also having regard to the fact that very promptly he brought to the notice of the authority concerned and admitted its mistake, the writ applicant is entitled to benefit of doubt.
Dhabriya Polywood Ltd. vs. UOI
(2022) TaxCorp(IDT) 6219 (HC-GUJARAT)
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Tax has to be imposed on such actual value when statutory provision requires valuation in accordance with actual price and where such actual price is available, therefore Deeming fiction can be applied only where actual value is not ascertainable.
Munjaal Manishbhai Bhatt vs. UOI
(2022) TaxCorp(IDT) 6202 (HC-GUJARAT)
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We are exploring the possibility of ordering provisional release of the goods on the condition that the writ-applicant shall deposit the entire amount towards penalty.
Rajkamal Metal and Alloys vs. State Tax Officer
(2022) TaxCorp(IDT) 6172 (HC-GUJARAT)
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G.S.T. registration stands restored and revenue is allowed to proceed against the Petitioner on any grounds in future, after giving due opportunity of hearing.
Manmish Traders Pvt. Ltd. vs. State of Gujarat
(2022) TaxCorp(IDT) 6171 (HC-GUJARAT)
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We would have declined to entertain this writ application at the stage of a show cause notice, however view taken by the Appellate Authority for Advance Ruling will have some bearing on this litigation.
J.K Foods Industries vs. UOI
(2022) TaxCorp(IDT) 6141 (HC-GUJARAT)
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Since the registration of certificate of the Assessee came to be cancelled solely on the ground of non-filing of the returns, which was on account of non-payment of tax and the Assessee now having paid such outstanding tax, the registration certificate now must be restored so that they are able to continue with their business.
Tahura Enterprise vs. Union of India
(2022) TaxCorp(IDT) 6135 (HC-GUJARAT)
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The circular explains the provisions of the drawback and it has nothing to do with the IGST refund.
Swastik International vs UOI
(2022) TaxCorp(IDT) 6134 (HC-GUJARAT)
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Revenue is permitted to secure the original data by availing necessary certificate under Section 65B of the Information and Technology Act.
Arya Metacast Pvt. Ltd. & Ors. vs. State of Gujarat
(2022) TaxCorp(IDT) 6127 (HC-GUJARAT)
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There was no question of any refund of the ITC at all, but of restoration of the ITC in the electronic credit ledger and not a refund thereof, hence, any reference to sub-rule (10) of rule 96 of the CGST Rules was completely misconceived and not tenable.
I-Tech Plast India Pvt Ltd vs. State of Gujarat
(2022) TaxCorp(IDT) 6123 (HC-GUJARAT)
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Department needs to correct itself not only as regards their understanding of the entire procedure, but even the contents of the Forms are incorrect.
Agrometal Vendibles Pvt Ltd. vs. State of Gujarat
(2022) TaxCorp(IDT) 6116 (HC-GUJARAT)
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Reasons are heart and soul of the order and non communication of same itself amounts to denial of reasonable opportunity of hearing, resulting in miscarriage of justice.
Aggarwal Dyeing and Printing Works vs. State of Gujarat & 2 Ors.
(2022) TaxCorp(IDT) 6113 (HC-GUJARAT)
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If this court comes across any such vague order or SCN duly signed by the concerned state tax officer, then that will be his last day in the office.
Vahanvati Steels vs. State of Gujarat
(2022) TaxCorp(IDT) 6112 (HC-GUJARAT)
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In case of any technical difficulty in executing the aforesaid directions, the Respondents including the GSTN Network shall, either make appropriate arrangements in that regard or shall accept the request for amendment of the writ applicant No. 1 in physical form for further process.
Screenotex Engineers Pvt Ltd Vs Commissioner of CGST
(2022) TaxCorp(IDT) 6090 (HC-GUJARAT)
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If entire amount towards tax with penalty and interest is not deposited then it shall be open for the respondent No. 3 to once again pass an order cancelling the registration.
Khodiar Export Import vs. State of Gujarat
(2022) TaxCorp(IDT) 6088 (HC-GUJARAT)
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It was an inadvertent mistake committed by the Chartered Accountant which led to cancellation of the registration number of the proprietary ship.
Dilipkumar Chandulal & 1 other vs. State of Gujarat & 1 other
(2022) TaxCorp(IDT) 6072 (HC-GUJARAT)
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