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Right to know the reasons behind an administrative order having civil consequences is a well embedded principle forming part of doctrine of fair play which runs like a thread through the warp and weft of the fabric of our Constitutional order made up by Articles 14 and 21 of the Constitution of India.
New Nalbandh Traders vs State of Gujarat & Ors
(2022) TaxCorp(IDT) 6039 (HC-GUJARAT)
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It was within the capacity of the department itself to resolve the controversy and see to it that the needful is done.
EZZY ELECTRICALS Vs STATE OF GUJARAT
(2022) TaxCorp(IDT) 5998 (HC-GUJARAT)
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Revenue is directed to process claim of refund made by the Assessee for the unutilized IGST Credit lying in the Electronic Credit Ledger under Sec. 54 of the CGST Act 2017.
IPCA Laboratories Ltd. vs. Commissioner
(2022) TaxCorp(IDT) 5934 (HC-GUJARAT)
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At this point of time, we should not touch the issue as regards the constitutional validity of the Sub Rule (4B) of Rule 89 as we are in a position to dispose of this writ application on a short legal ground.
Messers Filatex India Ltd. Vs UOI
(2022) TaxCorp(IDT) 5927 (HC-GUJARAT)
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Rule 86A is invoked at a stage which is anterior to the finalization of an assessment or the raising of a demand, hence should be governed strictly by specific statutory language.
Samay Alloys India Pvt. Ltd. vs. State of Gujarat
(2022) TaxCorp(IDT) 5905 (HC-GUJARAT)
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Despite not being in a position to respond in such a short time, the SCN was issued a day after the pre-consultation hearing was fixed.
Tribeni Processors Pvt. Ltd. V. UOI
(2022) TaxCorp(IDT) 5816 (HC-GUJARAT)
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Officers shall not act in an arbitrary manner and should respect the orders which are passed by this Court.
Manish Scrap Traders vs. Principal Commissioner
(2022) TaxCorp(IDT) 5815 (HC-GUJARAT)
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Orders of provisional attachment under challenge could be said to have outlived statutory right considering the fact that the orders impugned are dated 23.07.2019 and it would cease to operate on expiry of period of one year as prescribed under Section-83 Rule-86A of the CGST Rules, 2017.
Vimal Yashwantgiri Goswami vs. State of Gujarat
(2022) TaxCorp(IDT) 5814 (HC-GUJARAT)
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Merely the direction preferred by the petitioners for delivery of consignment to the place.
Karnataka Traders vs State of Gujarat
(2022) TaxCorp(IDT) 5773 (HC-GUJARAT)
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Petitioner is directed to deposit Rs. 2 lakhs before the State Tax Officer as also a personal bond of Rs. 10,000 with one local surety, subject to certain conditions.
Sanjay Kumar vs. State of Gujarat
(2022) TaxCorp(IDT) 5718 (HC-GUJARAT)
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If any person is aggrieved by the order passed under CGST Act or the SGST Act or the UTGST Act by the adjudicating authority, then he can make an appeal to appellate authority within 3 months.
Anish Infracon India Pvt. Ltd. vs. UOI
(2022) TaxCorp(IDT) 5705 (HC-GUJARAT)
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The SCN surely and rightly has been termed as completely vague and lacks the fundamental details which otherwise is required to be given for anyone to comprehend the same.
Arcelormittal Nippon Steel India Ltd. vs. Assistant Commissioner
(2021) TaxCorp(IDT) 5595 (HC-GUJARAT)
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The Court has resisted in imposing cost in this matter which otherwise is a fit case requiring imposition of the cost.
Formative Tex Fab vs. State of Gujarat
(2021) TaxCorp(IDT) 5565 (HC-GUJARAT)
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In the instant case, there is no reference of any notice u/s 50 so far as Rule 142(1)(a) is concerned. In this circumstances, DRC 01 could not have been issued for the purpose of recovery of the amount towards interest on delayed payment of tax.
Rajkamal Builder Infrastructure Pvt. Ltd vs. UOI
(2021) TaxCorp(IDT) 4793 (HC-GUJARAT)
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In case of any further difficulty, it shall be open for the writ applicants to revive this writ application.
Rameswar Udyog Pvt. Ltd. vs. Union of India
(2021) TaxCorp(IDT) 4786 (HC-GUJARAT)
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While exercising the power under Section 167(2) of CrPC, once the applicant shows willingness to furnish bail, an indefeasible right is created in his favour to enlarge him on bail and if any other condition is imposed, is to be treated beyond the jurisdiction of the Court, relies on SC ratio in case of Saravanan in this regard.
Neeraj Ramkumar Tiwari vs. State of Gujarat
(2021) TaxCorp(IDT) 4784 (HC-GUJARAT)
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No dispute of time limit under Section 16(4) of the GST Act shall be raised as the Input Tax Credit was not allowed to be claimed on account of blocking / inactivation of the registration by the respondents.
Jap Modular Furniture Concepts Pvt. Ltd. vs. State of Gujarat
(2021) TaxCorp(IDT) 4783 (HC-GUJARAT)
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Almost one month has passed but no effect has been given to HC’s earlier order of release of goods, only because of the GST Officer’s misconception of law.
Western Enterprises vs. State of Gujarat
(2021) TaxCorp(IDT) 4755 (HC-GUJARAT)
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Petitioner is eligible for IGST refund claim on the basis of shipping bills i.e. on the export of goods in terms of Rule 96A of the CGST Rules.
Asian Organo Industries vs. The Principal Commissioner of Customs
(2021) TaxCorp(IDT) 4731 (HC-GUJARAT)
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Writ application is not maintainable from the recovery order attaching assessee’s factory premise u/s 79 of the CGST Act, 2017 since appeal from such order would lie under section 107.
Alkem Laboratories Ltd vs. UOI
(2021) TaxCorp(IDT) 4705 (HC-GUJARAT)
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