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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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The assessee was not given any opportunity of hearing before the final order came to be passed.
D.B. Impex vs. State of Gujarat
(2020) TaxCorp(IDT) 4163 (HC-GUJARAT)
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One opportunity of hearing should be given to the writ applicant. Revenue is directed to fix a date for de novo hearing.
Formative Tex Fab vs. State of Gujarat
(2020) TaxCorp(IDT) 4161 (HC-GUJARAT)
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The Assessee had taken all the steps for proper filing of the appeal immediately after issuance of the order passed by the adjudicating authority till the filing of the appeal therefore, the appellate authority was not justified in rejecting the appeal on the ground of limitation and thereby depriving the Assessee to submit its case on merits.
Gujarat State Petronet Limited vs. Union of India
(2020) TaxCorp(IDT) 4156 (HC-GUJARAT)
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Assessee was entitled to claim refund of the IGST lying in the Electronic Credit Ledger as there is no specific supplier who can claim the refund under the provisions of the CGST Act and the CGST Rules as input tax credit is distributed by the input service distributor.
Britannia Industries Limited vs. Union of India
(2020) TaxCorp(IDT) 4155 (HC-GUJARAT)
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Revenue is directed to undertake the process of refunding the requisite amount of IGST at the earliest and see to it that the same is paid to the Assessee within a period of six weeks.
Bharat Oman Refineries vs. Union of India & 1 other
(2020) TaxCorp(IDT) 4116 (HC-GUJARAT)
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Even Pending the confiscation proceedings, the competent authority has the power to pass an order of provisional release of goods subject to certain terms and conditions.
Karan Toshniwal vs. State of Gujarat
(2020) TaxCorp(IDT) 4115 (HC-GUJARAT)
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Revenue decided to put the goods and the vehicle to public auction for the purpose of realising the amount towards tax, penalty and fine for which a public advertisement came to be issued.
M/s Sawariya Traders vs. State of Gujarat
(2020) TaxCorp(IDT) 4066 (HC-GUJARAT)
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Though the petitioner was not having CTD the respondent-authorities could verify the payment of excise duty on the cars purchased by the petitioner from the dealers and on spare parts on the basis of documents submitted by it.
Downtown Auto Pvt. Ltd vs. Union of India
(2020) TaxCorp(IDT) 4051 (HC-GUJARAT)
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The basic logic or inception of section 13(8)(b) of the IGST Act,2017 considering the place of supply in case of intermediary to be the location of supply of service is in order to levy CGST and SGST and such intermediary service therefore, would be out of the purview of IGST.
Material Recycling Association of India vs. Union of India & 2 Others
(2020) TaxCorp(IDT) 4037 (HC-GUJARAT)
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Revenue is directed to allow the claim of the refund made by the assessee considering the unutilised input tax credit of input services as part of the net input tax credit for the purpose of calculation of the refund of the claim as per Rule 89(5) of the CGST Rules,2017 for claiming refund under Sub-section 3 of Section 54 CGST Act, 2017.
VKC Footsteps India Pvt. Ltd. vs. UOI & 2 Ors.
(2020) TaxCorp(IDT) 4036 (HC-GUJARAT)
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