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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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It is always open for the Department to proceed in accordance with law i.e. Section 67 of the CGST Act, 2017 while adding that authorities cannot insist on proof of ownership and rent agreement.
Anopsinh Kiritsinh Sarvaiya vs. State of Gujarat
(2020) TaxCorp(IDT) 3734 (HC-GUJARAT)
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Rejects bail plea citing possibility of huge racket, manipulation of evidence
Paresh Nathalal Chauhan vs. State of Gujarat
(2020) TaxCorp(IDT) 3719 (HC-GUJARAT)
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Two grounds raised by the department for the purpose of confiscation of the goods i.e. (i) non-generation of the e-way bill and (ii) under-valuation is observed. Matter is remitted for fresh consideration, so far as the issue of confiscation is concerned.
Sri Krishna Traders vs. State of Gujarat
(2020) TaxCorp(IDT) 3684 (HC-GUJARAT)
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The Petitioner is entitled to seek benefit of Order No.01/2020 dated Feb 07, 2020 which provides for extension of time-limit for submitting the declaration in FORM GST TRAN-01 under Rule 117 (1A) of CGST Rules till March 31, 2020.
Darsh Pharmachem Pvt. Ltd. vs. Superintendent, Central GST
(2020) TaxCorp(IDT) 3683 (HC-GUJARAT)
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Milk chilling and packing service provided by the contractors were exempted as per Serial No. 24 of Notification 11/2017- Central Tax (Rate).
Gujarat Co-operative Milk Marketing Federation Limited vs. Union of India
(2020) TaxCorp(IDT) 3611 (HC-GUJARAT)
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It is now for the applicant to make good his case that the show cause notice, issued in GST-MOV-10, deserves to be discharged.
Hanuman Trading Co. vs. State of Gujarat
(2020) TaxCorp(IDT) 3607 (HC-GUJARAT)
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Distinction between a particular power to be exercised and power to be exercised based on the reasonable belief of the authority does not make any difference. The very same reasonable belief will be that of the authority upon whom the power is delegated. The power under Section 69 of the Act can be exercised by the authority upon whom the power is delegated provided the delegatee has reasons to believe that the assessee has committed offence under Section 132 of the Act. Therefore, the condition precedent, i.e. reasonable belief, for the purpose of exercise of power under Section 69 of the Act remains the same.
Nathalal Maganlal Chauhan vs. State of Gujarat
(2020) TaxCorp(IDT) 3600 (HC-GUJARAT)
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The notification has to be read in the context of the EPCG policy keeping in mind the object envisaged by the policy and not in the strict sense as in the case of a general exemption under section 25 of the Customs Act.
Prince Spintex Pvt. Ltd. vs. UOI
(2020) TaxCorp(IDT) 3597 (HC-GUJARAT)
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There is no question of looking into Section 129(6) of the Act, more particularly, when this Court has passed a specific order while finding no other ground for the purpose of issuing notice in Form GST-MOV-10.
ABB India Limited vs. Union of India
(2020) TaxCorp(IDT) 3581 (HC-GUJARAT)
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The petitioner should be given reasonable opportunity of being heard before the Respondents pass an order u/s 130.
Devrajbhai Vikrambhai Sambad vs. State of Gujarat
(2020) TaxCorp(IDT) 3580 (HC-GUJARAT)
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