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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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This Court has not examined the issue involved in the proceedings before the authorities and the impugned order is quashed and set aside only on the ground of non-hearing.
Remankhan Belin vs. State of Gujarat
(2020) TaxCorp(IDT) 4010 (HC-GUJARAT)
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The Petition against notice is not maintainable in law as it is merely an intimation and it is upto the Assessee whether it wants to pay attention to such intimation or ignore it.
M/s Cera Sanitaryware Limited vs. State of Gujarat & Ors.
(2020) TaxCorp(IDT) 4009 (HC-GUJARAT)
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One opportunity should be given to the assessee to put forward their case before the concerned respondent in person.
Hitech Projects Pvt. Ltd. vs. UOI
(2020) TaxCorp(IDT) 4004 (HC-GUJARAT)
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The interests of justice would be best served if the declaration submitted by the Assessee in October, 2019 along with September, 2019 is treated as discharge of Assessee’s liability of August, 2017 within the period stipulated under the GST laws.
Vishnu Aroma Pouching Pvt Ltd vs. Union of India
(2020) TaxCorp(IDT) 3995 (HC-GUJARAT)
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The availment of credit of the taxes paid by the Lessee does not affect the liability of the registered taxpayer to pay the taxes.
Allied Engineers & Builders Pvt. Ltd. vs. Muthoot Finance Ltd. & Anr.
(2020) TaxCorp(IDT) 3939 (HC-GUJARAT)
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The legality and validity of the show cause should fail having regard to the scope of judicial review and the challenge to the validity of Rule 142(1) (a) of the Rules should also fail.
Mahavir Enterprise vs. Assistant Commissioner of State Tax
(2020) TaxCorp(IDT) 3938 (HC-GUJARAT)
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During pendency of the appeal Petitioner may prefer an application u/s 67(6) for the interim release of vehicle.
Associated Road Carriers Ltd. vs. State of Gujarat
(2020) TaxCorp(IDT) 3879 (HC-GUJARAT)
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Competent authority shall not raise any technical issue w.r.t. the refund claim of IGST amount.
Gokul Agro Resources Ltd. vs. Union of India
(2020) TaxCorp(IDT) 3787 (HC-GUJARAT)
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Authorities will release the applicant only if he is not required in connection with any other offence for the time being.
Darshan Dinesh Patel vs. Commissioner of CGST
(2020) TaxCorp(IDT) 3779 (HC-GUJARAT)
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During pendency of the appeal assesse may prefer an application under Section 67(6) for the provisional release of the goods upon execution of a bond and furnishing of a security or on payment of applicable tax, penalty and interest.
Shiv Agro vs. State of Gujarat
(2020) TaxCorp(IDT) 3778 (HC-GUJARAT) · Section 107
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