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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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HC - PIL challenging constitutional validity of Section 47 of CGST Act, 2017 regarding late fees for filing delayed returns dismissed.
Raj Sanjaybhai Tanna vs. UOI
(2018) TaxCorp(IDT) 1948 (HC-GUJARAT)
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