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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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The refund was not being paid for the reason that the assessee had inadvertently mentioned the drawback claim under column-A instead of column-B.
Aniket Exports vs. UOI
(2021) TaxCorp(IDT) 4534 (HC-GUJARAT)
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As such, the blockage of the credit ledger and the impugned order cannot be sustained.
Aryan Tradelink vs. The Union of India
(2021) TaxCorp(IDT) 4525 (HC-GUJARAT)
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Revenue is directed to immediately sanction the refund towards the IGST paid in respect to the goods exported i.e. Zero Rated Supplies made vide the shipping bills.
Awadkrupa Plastomech Pvt. Ltd. vs. UOI
(2020) TaxCorp(IDT) 4508 (HC-GUJARAT)
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It cannot be said that exercise of power under Rule 86A for the purpose of blocking the ITC is mala fide or without any application of mind.
S.S. Industries vs. UOI
(2020) TaxCorp(IDT) 4505 (HC-GUJARAT)
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Whether or not the registered trademark has been foregone and whether or not the applicant has mislead the authority would be a matter adjudication and finds instant case to be fit case where discretion could be exercised in assessee’s favour.
Idrish Yusufbhai Malvasi vs. State of Gujarat and Ors.
(2020) TaxCorp(IDT) 4498 (HC-GUJARAT)
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Bank and assessee will not have the debtor-creditor relationship.
Vinod Kumar Murlidhar Chechani Proprietor of M/s Chechani Trading Co. vs. State of Gujarat & Ors.
(2020) TaxCorp(IDT) 4497 (HC-GUJARAT)
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Commercial Tax Officer, GST is directed to immediately look into the two applications filed u/s 30 and pass appropriate order within 8 days after giving a hearing opportunity to the writ applicant
Bhawani Textile Thro Proprietor Jayesh Soni vs Asst. Commissioner
(2020) TaxCorp(IDT) 4494 (HC-GUJARAT)
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Matter is not dealt on merits. It is open to Petitioner to apply for refund before the appropriate authority which shall deal with the same strictly in accordance with law as expeditiously.
Swati Buildcon vs. State of Gujarat and 1 Ors.
(2020) TaxCorp(IDT) 4469 (HC-GUJARAT)
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There has to be some prima facie material on the basis of which the authority may arrive at the satisfaction that the goods are liable to be confiscated u/s 130.
Anant Jignesh Shah vs. Union of India
(2020) TaxCorp(IDT) 4464 (HC-GUJARAT)
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Rule 86A of the CGST Rules which allows unilaterally blocking the electronic credit ledger without issue of Show Cause Notice and without giving an opportunity of fair hearing as violative of principles of natural justice.
Surat Mercantile Association vs. Union of India
(2020) TaxCorp(IDT) 4460 (HC-GUJARAT)
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