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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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GSTR-3B is not a return in lieu of GSTR-3. Govt. had omitted the reference to GSTR-3B being “return in lieu of Form GSTR-3” after realizing its mistake vide Notification No.17/2017-Central Tax dated July 27, 2017.
AAP & Co. vs. Union of India
(2019) TaxCorp(IDT) 2871 (HC-GUJARAT)
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writ pursuant to unconditional apology tendered by Revenue for disobedience of Court's directions for release of attachment over assessee’s bank accounts is disposed.
Patran Steel Rolling Mill vs. Assistant Commissioner of State Tax
(2019) TaxCorp(IDT) 2795 (HC-GUJARAT)
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Allows petitioner to file manual returns in Form GSTR-3B for the months November, 2017 onwards noting petitioner’s plea that there is no condition for making payment of tax as a pre-condition for filing return of Form GSTR-3B.
Octagon Communications Pvt. Ltd. Vs. Union of India
(2019) TaxCorp(IDT) 2794 (HC-GUJARAT)
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HC - Interim relief granted where tax and penalty stood deposited.
Balkrishna Steel Traders vs. State of Gujarat
(2019) TaxCorp(IDT) 2762 (HC-GUJARAT)
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Issues notice to Revenue in writ challenging order of Authority of Advance Ruling (AAR) in the matter pertaining to classification of ‘papad’
Sonal Products vs. State of Gujarat
(2019) TaxCorp(IDT) 2760 (HC-GUJARAT)
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Notice is issued while admitting writ challenging levy of IGST on Ocean Freight under reverse charge in terms of Notification No. 10/2017-IGST & 8/2017-IGST. Assessment orders raising dues of tax, interest and penalty while listing the matter to be heard along with similar other case is stayed.
Ghanshyamlal & Co. vs. Union of India
(2019) TaxCorp(IDT) 2742 (HC-GUJARAT)
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This court would be reluctant to entertain these petitions under Article 226 of the Constitution of India in view of the fact that the petitioners have an efficacious alternative remedy before the competent authority before whom all the contentions raised in the present petitions can be raised.
Pranit Hem Desai vs Additional Director General
(2019) TaxCorp(IDT) 2725 (HC-GUJARAT)
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Considering the nature of the allegations made against the applicant in the First Information Report, without discussing the evidence in detail, prima facie, this Court is of the opinion that this is a fit case to exercise the discretion and enlarge the applicant on regular bail.
Madhav Gopaldas Shah vs. State of Gujarat
(2019) TaxCorp(IDT) 2723 (HC-GUJARAT) · Section 69
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Reasons, it is well known, are the heart and soul of an order passed by a judicial/quasi-judicial order, without which it is difficult to pronounce one way or other as regards the validity of such order. Therefore, liability of the petitioner shall be considered independently.
Neuvera Wellness Ventures Pvt. Ltd. vs State of Gujarat
(2019) TaxCorp(IDT) 2685 (HC-GUJARAT)
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HC - Writ - Notice to Revenue w.r.t. confiscated u/s 67(2) of the Central Goods and Services Tax Act, 2017.
Golden Cotton Industries vs. Union of India
(2019) TaxCorp(IDT) 2490 (HC-GUJARAT) · Section 67(2)
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