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Revenue is directed to release the attachment of the bank account of the petitioner and unblock the credit of Rs. 24 lacs approx. available in the electronic credit ledger as ad interim relief.
Kanal Enterprise vs. State of Gujarat
(2019) TaxCorp(IDT) 3256 (HC-GUJARAT)
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Since the petitioner has paid the IGST at the time of import and also tax and penalty as computed by the Revenue after inception of conveyance. All the documents except the e-way bill were tendered to the authority and even the e-way bill was thereafter immediately generated. Therefore directs release of conveyance as ad interim relief which was intercepted in absence of e-way bill.
Siddhbali Stone Gallery vs. State of Gujarat
(2019) TaxCorp(IDT) 3255 (HC-GUJARAT)
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Section 83 gives a power to be exercised during the pendency of any proceeding for assessment or reassessment, so that the assessee may not fritter away or secrete his resources out of the reach of the Commercial Tax department when the assessment or reassessment is completed.
Pranit Hem Desai vs. Additional Director General and 1 Ors.
(2019) TaxCorp(IDT) 3072 (HC-GUJARAT)
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Applicant (accused) is released on regular bail in connection with alleged offence for contravention of section 132 (1)(b) and (c) of CGST Act while exercising discretionary powers u/s 439 of Code of Criminal Procedure, 1973.
Sandeep Maganbhai Chaniyara vs. Commissioner, Central Excise and CGST, Rajkot
(2019) TaxCorp(IDT) 3069 (HC-GUJARAT)
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If we go by the provisions of section 129, then for the purpose of release, we can ask the writ applicant to deposit the amount of tax as determined and equivalent amount towards penalty subject of-course to the right of the adjudication so far as the confiscation proceedings under section 130 of the Act, 2017 is concerned.
Super Powder Coating Anodizing and Trading vs. Union of India
(2019) TaxCorp(IDT) 3066 (HC-GUJARAT)
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The applicant had paid an amount towards tax and penalty as determined by the Revenue u/sn 129 of the GST Act. The applicant is entitled to interim relief, subject to final outcome of the matter.
Bhagwan Sales vs. State of Gujarat and 2 Ors.
(2019) TaxCorp(IDT) 3065 (HC-GUJARAT)
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Release of vehicle as well as goods confiscated u/s 129 of CGST Act on deposit of requisite amount towards tax and penalty is ordered.
National Enterprise vs. State of Gujarat
(2019) TaxCorp(IDT) 3064 (HC-GUJARAT)
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It is arbitrary, irrational and unreasonable to discriminate in terms of the time-limit to allow the availment of the input tax credit with respect to the purchase of goods and services made in the pre-GST regime and post- GST regime and, therefore, violative of Article 14 of the Constitution and goes against the essence of doctrine of legitimate expectation.
Siddharth Enterprises vs. Nodal Officer
(2019) TaxCorp(IDT) 3049 (HC-GUJARAT)
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Section 47 talks about late fees for filing various returns u/s 37, 38, 39 or 45, whereas GSTR-3B cannot be considered as a return under section 39. The writ applicants have been able to make a strong prima facie case to have an ad-interim order.
AAP & Co. vs. Union of India
(2019) TaxCorp(IDT) 3046 (HC-GUJARAT) · Section 47
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3 equal monthly instalments as directed by the Court have already been paid, however, fourth instalment could not be paid because bank account was attached as applicant could not furnish bank guarantee within specified time.
Perfect Boring Private Limited vs. Union of India.
(2019) TaxCorp(IDT) 3008 (HC-GUJARAT)
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We are examining a larger issue whether the authority concerned can straightaway invoke Section 130 of the Act, without taking recourse to Section 129 of the Act.
Sanjay Trading Company vs. State of Gujarat
(2019) TaxCorp(IDT) 3006 (HC-GUJARAT)
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Determination of a person being liable to a penalty is imperative and till such determination, the case should proceed on the basis of an apprehended evasion of tax by the assesse.
Vimal Yashwantgiri Goswami vs. State of Gujarat
(2019) TaxCorp(IDT) 2991 (HC-GUJARAT)
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Petitioner was unable to take credit of duties for the period prior to July 01, 2017 which is reflected in the declaration filed in Tran-1 form but not shown in the electronic credit ledger account.
IndusInd Media Communications Ltd. and 1 Other(s) vs. Union of India and Ors.
(2019) TaxCorp(IDT) 2969 (HC-GUJARAT)
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Issues notice in writ petition challenging Rule 89 (5) of the Central Goods and Services Tax (CGST) Rules, 2017, to the extent it denies refund of unutilized ITC in respect of tax paid on input services in case of inverted duty structure with retrospective effect.
The Quarry Owners Association vs. Union of India
(2019) TaxCorp(IDT) 2966 (HC-GUJARAT)
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The provisions of section 54(3(ii), which empowers the Revenue to frame the rules, does not empower the Central Government to frame rule providing for lapsing of the input tax credit.
Shabnam Petrofils Pvt. Ltd. vs. Union of India and 1 other
(2019) TaxCorp(IDT) 2950 (HC-GUJARAT)
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The assessee was entitled to 9% per annum interest from the date of filing of the GSTR-03 on the aggregate amount of refund.
Saraf Natural Stone vs. Union of India
(2019) TaxCorp(IDT) 2935 (HC-GUJARAT)
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Directs Revenue to redress the grievance of petitioner by allowing him to file GST TRAN-2 on or before April 30, 2019.
Wipro Enterprises Private Ltd. vs. Union of India and Ors.
(2019) TaxCorp(IDT) 2925 (HC-GUJARAT)
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Release of goods and vehicle detained u/s 130 of the CGST Act, 2017 pending the confiscation proceedings, subject to the writ applicant executing a personal bond of tax amount and penalty is ordered.
M.K. Traders vs. Union of India
(2019) TaxCorp(IDT) 2924 (HC-GUJARAT)
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Rule 96 was for two purposes - the shipping bill that the exporter may file is deemed to be an application for refund of the integrated tax paid on the goods exported out of India and the claim for refund can be withheld only in the given contingencies.
Amit Cotton Industries vs. Principal Commissioner of Customs
(2019) TaxCorp(IDT) 2883 (HC-GUJARAT)
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Notice in writ challenging constitutional validity of amendment to Section 140 of the CGST Act, 2017 which seeks to retrospectively disallow the transition and carry forward of Education Cess (EC) and Secondary and Higher Secondary Education Cess (SHEC) in the GST regime is issued by HC.
Grasim Industries Limited vs. Union of India
(2019) TaxCorp(IDT) 2879 (HC-GUJARAT)
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