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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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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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