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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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Section 16(2)(c) of CGST Act, 2017 should be read down by holding and declaring that ITC can be denied only if buyer of goods or services has colluded with supplier of goods or services to defraud the revenue and where purchases are in nature of sham transactions.
Surat Mercantile Association vs. UOI
(2020) TaxCorp(IDT) 4437 (HC-GUJARAT)
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Recently, vide Notification No. 16/2020 CT dated March 23, 2020, an amendment has been made by inserting explanation to Rule 96(10) of the CGST Rules, by virtue of which the option of claiming refund is not restricted to the Exporters who only avails BCD exemption and pays IGST on the raw materials thereby exporters who wants to claim refund under second option can switch over now.
Cosmo Films India vs. Union of India & Ors.
(2020) TaxCorp(IDT) 4326 (HC-GUJARAT)
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While making an arrest, an authorised officer under section 69 of the CGST Act is not obliged in law to comply with the provisions of Sections 154 to 157 of the CrPC.
Vimal YashwantGiri Goswami & Others vs. State of Gujarat
(2020) TaxCorp(IDT) 4325 (HC-GUJARAT)
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The notice itself cannot be sustained, therefore, the cancellation of registration resulting from the said show cause notice also cannot be sustained.
Mahadev Trading Co. vs. UOI
(2020) TaxCorp(IDT) 4277 (HC-GUJARAT)
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On deposit of the tax penalty along with the bank guarantee, the authority concerned shall release the goods and the vehicle at the earliest.
Radha Tradelinks Pvt. Ltd. vs. State of Gujarat
(2020) TaxCorp(IDT) 4266 (HC-GUJARAT)
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Personal hearing opportunity should be given to Assessee if needed.
Octagon Communications Private Limited vs. Union of India
(2020) TaxCorp(IDT) 4265 (HC-GUJARAT)
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Assessee was yet to reply to the notice issued in Form-01A and it is only thereafter that the further proceedings under GST DRC-01 could have been initiated.
Formative Tex Fax vs. State of Gujarat
(2020) TaxCorp(IDT) 4264 (HC-GUJARAT)
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We are inclined to take a very strict view of the matter because once an undertaking on oath is filed before this Court, it is expected of the person giving such undertaking to comply with the same as the non-compliance would entail the consequences of contempt.
Bell Granito Ceramica Ltd. vs. Union of India
(2020) TaxCorp(IDT) 4240 (HC-GUJARAT)
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Upon filing of an application the authority concerned shall immediately take up the application filed by the writ applicant for provisional release of goods and conveyance under Section 67(6) of the Act and pass appropriate order.
Jay Goga Traders vs. State of Gujarat
(2020) TaxCorp(IDT) 4210 (HC-GUJARAT)
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HC would like to understand from the Revenue whether the omission on the part of the third party (Seller) in filing the GSTR-3B for the relevant period would be sufficient to block the ITC of the Petitioner.
Kalpsutra Gujarat vs. The Union of India
(2020) TaxCorp(IDT) 4175 (HC-GUJARAT)
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