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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)
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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)
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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)
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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)
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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)
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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)
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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)
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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)
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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)
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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)
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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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