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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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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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