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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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HC - No coercive recovery of tax for credit claimed of eligible duties in respect of inputs held in stock on the appointed day.
Downtown Auto Pvt. Ltd. vs. Union of India
(2019) TaxCorp(IDT) 2489 (HC-GUJARAT)
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HC - Striking down pre-import condition.
MESSRS MAXIM TUBES COMPANY PVT LTD Vs UNION OF INDIA
(2019) TaxCorp(IDT) 2462 (HC-GUJARAT)
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HC - Provisional release of detained goods allowed upon executing a bond in FORM GST INS-04 for the total value of the seized goods and bank guarantee.
Palak Designer Diamond Jewellery Vs. Union of India
(2019) TaxCorp(IDT) 2413 (HC-GUJARAT)
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HC - Exemption available on services related to electricity transmission/distribution.
Torrent Power Ltd. Vs. Union of India
(2019) TaxCorp(IDT) 2371 (HC-GUJARAT)
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HC - Price revision cannot be permitted in view of change in tax structure consequent to GST introduction.
Bipson Surgical (India) Pvt. Ltd Vs. State of Gujarat
(2019) TaxCorp(IDT) 2370 (HC-GUJARAT)
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HC - Writ dismissed - Disallowance of transitional credit on capital-goods 'in-transit' is not arbitrary.
RSPL Ltd. vs. UOI
(2018) TaxCorp(IDT) 2124 (HC-GUJARAT)
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HC - Writ - Notice to Revenue issued - Regarding: A works contractor with respect to levy of GST on 10% of the contract value which would become payable post GST.
R.B. Construction Company vs. Union of India
(2018) TaxCorp(IDT) 2116 (HC-GUJARAT)
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HC - Writ admitted in respect of transitional credit on account of approved Scheme of Arrangement made in August, 2017 not duly reflected in its Electronic Credit Ledger Account.
Indusind Media Communications Ltd. & Anr. vs. Union Of India
(2018) TaxCorp(IDT) 2115 (HC-GUJARAT)
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HC - Writ Dismissed - There is no reason to allow TRAN-1 correction. Upholds validity of Rule 117 of Central GST Rules, 2017.
Jay Chemical Industries Limited vs Union of India
(2018) TaxCorp(IDT) 2114 (HC-GUJARAT)
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HC - Constitutional validity of second proviso to Section 140[1] of Gujarat GST Act, 2017 (GGST) which limits right of a dealer to carry-forward transitional credit upheld.
Willowood Chemicals Pvt. Ltd. vs. UOI
(2018) TaxCorp(IDT) 2037 (HC-GUJARAT)
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