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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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In case the writ applicant is entitled to the refund of the amount, the same be released within next one month in accordance with law.
Jade Elevator Components vs. UOI
(2021) TaxCorp(IDT) 4673 (HC-GUJARAT)
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GSTN is directed to cooperate in transfer of ITC during revocation of registration-cancellation and is also directed to see to it that the problem is solved.
Netrika Traders vs. The Deputy Commissioner Appeals & 3 Ors.
(2021) TaxCorp(IDT) 4658 (HC-GUJARAT)
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The cash credit account cannot be attached provisionally by virtue of power under Section 83 of the Act.
Formative Tex Fab vs. State of Gujarat & 3 Ors.
(2021) TaxCorp(IDT) 4657 (HC-GUJARAT)
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In the Master Circular, in clear terms, it has been stated that the SCN and the documents relied upon in the SCN, should be served on the assessee for initiation of the adjudication proceedings, and those documents which are not relied upon in the SCN are to be returned under proper receipt.
Universal Dyechem Private Limited vs. Union of India
(2021) TaxCorp(IDT) 4644 (HC-GUJARAT)
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If Revenue is of the firm view that the registration deserves to be cancelled, only then, it may initiate exercise of issuing fresh SCN and passing fresh order, otherwise, the original registration may be restored in accordance with law.
Syed Jafar Abbas vs. Commercial Tax Officer
(2021) TaxCorp(IDT) 4625 (HC-GUJARAT)
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The matter is at the stage of MOV-GST 10 the Assessee has been issued SCN u/s 130 of the CGST Act.
Hariom Traders vs. State of Gujarat
(2021) TaxCorp(IDT) 4624 (HC-GUJARAT)
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When there are plethora of judgments explaining Section 83 in details, then why so much of litigation in the High Court. The only reason that can be attributed is the mechanical exercise of power under Section 83. This should stop at the earliest. So much judicial time is wasted in all such matters wherein the law is so well settled.
Vinodkumar Murlidhar Chechani, Proprietor of M/S Chechani Trading Co. Vs. State of Gujarat
(2021) TaxCorp(IDT) 4609 (HC-GUJARAT)
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The order would not preclude the department from recovering the dues of Dolphin Metals by any other mode of recovery permissible in law.
Nipun A. Bhagat vs. State of Gujarat
(2021) TaxCorp(IDT) 4602 (HC-GUJARAT)
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Order of attachment of immovable properties of the Company as well as the Directors of the Company has been challenged before the Court in a Special Civil Application.
Superfine Impex Pvt. Ltd. vs. UOI
(2021) TaxCorp(IDT) 4536 (HC-GUJARAT)
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The condition for provisional attachment enumerated in Valerius Industries has not been fulfilled in the instant case, and hence, removal of attachment of the five bank accounts in writ applicant’s favour is directed.
TS-1155-HC-2020(GUJ)-NT-JAY AMBEY FILAMENT PVT LTD
(2021) TaxCorp(IDT) 4535 (HC-GUJARAT)
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