-
Undervaluation of an invoice cannot be a ground for detention of goods under section 129 of the CGST Act when all the necessary documents as required under section 68 of the CGST Act read with rule 138(A) of the rules have been furnished.
Sakul Nazar Mohmd vs. State of Gujarat
(2020) TaxCorp(IDT) 3579 (HC-GUJARAT)
-
The three bank accounts and residential house cannot be said to be in any sort of attachment and this fact should be brought to the notice of the three banks.
Rituka Impex vs. State of Gujarat
(2020) TaxCorp(IDT) 3557 (HC-GUJARAT)
-
Prima facie, it appears that the goods were being transported without any valid documents. The discrepancies noticed by the authority have been incorporated in the Form GST MOV-10.
Rafik Nasir Ahmed vs. State of Gujarat
(2020) TaxCorp(IDT) 3548 (HC-GUJARAT)
-
Joint Commissioner of State Tax is directed to immediately look into the request & communication dated October 18, 2019 made by the writ applicant to upload ITC-01 and is also directed to take appropriate decision within two weeks from the date of receipt of the order.
Pradip Chimanlal Mevada vs. Union of India
(2020) TaxCorp(IDT) 3547 (HC-GUJARAT)
-
Anticipatory bail of the Petitioner is allowed by releasing him on furnishing personal bond of Rs. 10,000 each with one surety of the like amount and outlines conditions for bail.
Manmohan Lalman Agarwal vs. State of Gujarat
(2020) TaxCorp(IDT) 3545 (HC-GUJARAT)
-
In the present case where the authorisation was for search and seizure of goods liable to confiscation, documents, books or things and the concerned officer converted it into a search for a person and an investigation, which is not otherwise backed by any statutory provision, it may be difficult to accept that such action was in good faith. Thus, Protection of such action under section 157 of the GST Acts may unleash a regime of terror insofar as the taxable persons are concerned.
Paresh Nathalal Chauhan vs. State of Gujarat
(2020) TaxCorp(IDT) 3535 (HC-GUJARAT)
-
As the notice for confiscation has been issued, it is expected of the writ applicant now to file an appropriate detailed reply to the same, for the purpose of getting such notice discharged.
AVH Corporation vs. State of Gujarat
(2020) TaxCorp(IDT) 3522 (HC-GUJARAT)
-
Period of one year has elapsed since the interim order directing release of bank accounts of the assessee was passed by the co-ordinate bench. The life of an order of provisional attachment under Section 83 of the CGST Act is one year i.e. December 27, 2019 in present case and no fresh order of provisional attachment has been passed.
Messrs Mono Steel (India) Ltd. vs. State of Gujarat
(2020) TaxCorp(IDT) 3518 (HC-GUJARAT)
-
The order of provisional attachment as well as the order of prohibition are not sustainable on two counts, i.e. the order has been passed by the Assistant Commissioner and the order has been passed without any credible materials.
Enprocon Enterprise Ltd. vs. The Assistant Commissioner of State Tax
(2020) TaxCorp(IDT) 3515 (HC-GUJARAT)
-
No tax is leviable under the Integrated Goods and Services Tax Act, 2017, on the ocean freight for the services provided by a person located in a non-taxable territory by way of transportation of goods by a vessel from a place outside India upto the customs station of clearance in India.
Mohit Mineral Pvt. Ltd. vs UOI
(2020) TaxCorp(IDT) 3502 (HC-GUJARAT)
-
There are many larger issues, which have been raised for the purpose of adjudication of this Court. There is a strong case to pass an interim order for release of goods and vehicle subject to payment of tax and furnishing of bank guarantee for the penalty amount.
ABB India Ltd. vs. UOI
(2020) TaxCorp(IDT) 3483 (HC-GUJARAT)
-
Section 130 can be invoked even in cases where the amount of tax and penalty is paid in terms of Section 129, provided, the case falls under any of 5 eventualities prescribed u/s 130(1) in which case fine can be imposed over and above the tax and penalty.
Synergy Fertichem Pvt. Ltd. vs. State of Gujarat
(2019) TaxCorp(IDT) 3437 (HC-GUJARAT)
-
Retention of the amount of Rs.84 lacs by the respondents which the assessee was otherwise entitled to get by way of transitional credit would be directly hit by Article 265 of the Constitution of India which provides that no tax shall be levied or collected except by authority of law. The respondents have no legal authority to retain the amount of credit to which the assessee is duly entitled and retention of the same is violative of Article 265 of the Constitution of India.
Jakap Metind Pvt. Ltd. vs. Union of India
(2019) TaxCorp(IDT) 3323 (HC-GUJARAT)
-
No inquiry/ investigating officer has a right to use any method which is not approved by law to extract information from a witness/ suspect during examination and in case it is so done, no one can be allowed to break the law with impunity and has to face the consequences of his action.
Sudhir Kumar Aggarwal vs. Directorate General of GST Intelligence
(2019) TaxCorp(IDT) 3313 (HC-GUJARAT)
-
Merely because the petitioner subsequently amended the registration cannot be a ground to submit that reflecting such goods in the registration was mandatory, without referring to the statutory provision which mandates such requirement.
F. S. Enterprise vs. State of Gujarat
(2019) TaxCorp(IDT) 3312 (HC-GUJARAT)
-
The Respondents had not released the goods even when the Petitioner had shown willingness to pay tax on the invoice raised and the penalty. Proceeding u/s 130 of the CGST Act is pending directs release of goods upon the Petitioner paying the stipulated amount in the interest of justice.
Shree Ji Traders vs. Union of India
(2019) TaxCorp(IDT) 3308 (HC-GUJARAT)
-
During the change in conveyance and shifting of goods thereof to two separate conveyances, inadvertently a photocopy of the e-way bill and invoice was not given to the driver of the mini cargo in which 4 parcels were shifted and the same was later intercepted by the Revenue and detained. Assessee had shown his willingness to pay tax and penalty as leviable u/s 129(c) of CGST Act and had requested for the release of goods, which was not paid heed by the Revenue.
S. Enterprises vs. Union of India
(2019) TaxCorp(IDT) 3290 (HC-GUJARAT)
-
The value of supply of the impugned goods was to be determined in terms of Rule 32 of CGST Rules, 2017 as the goods were second-hand goods and that Petitioner has deposited the amount of tax and penalty as computed under said Rule.
Kataria Automobiles Pvt. Ltd. vs. State of Gujarat
(2019) TaxCorp(IDT) 3277 (HC-GUJARAT)
-
The authorities are required to be careful when they make any provisional attachment, since it affects the economic standing of the assessee and mars his reputation.
Ankit Lokesh Gupta vs. State of Gujarat
(2019) TaxCorp(IDT) 3258 (HC-GUJARAT)
-
There can never be any proceeding pending under Sec. 83 of the CGST Act as the same only empowers the State authorities to provisionally attach the property of a taxable person, subject to the provisions of Sec. 83 being satisfied.
Alfa Enterprise vs. State of Gujarat
(2019) TaxCorp(IDT) 3257 (HC-GUJARAT)
Headnote lines are open to everyone. The full headnote and the judgment text open with a subscription — see plans or sign in.