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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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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)
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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)
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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)
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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)
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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)
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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)
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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)
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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)
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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)
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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)
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