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Landmark Rulings

Gujarat High Court — GST

371 rulings

  1. Gujarat High Court · 03 Feb 2025
    Gujarat HC Upholds Revenue's Rejection of Late Compensation Cess Refund Application in Nitrocellulose Export Case

    Nitrex Chemicals India Ltd vs Assistant Commissioner Goods and Service Tax Division VIII Valsad

    (2025) TaxCorp(IDT) 10282 (HC-GUJARAT)

  2. Gujarat High Court · 31 Jan 2025
    Gauhati HC Invalidates Summary SCN, Underlines Necessity of Proper Procedure under CGST Act

    Shri Shambhu Prasad vs. The State of Assam & Ors.

    (2025) TaxCorp(IDT) 10278 (HC-GUJARAT)

  3. Gujarat High Court · 29 Jan 2025
    Gujarat HC Upholds Jurisdiction in GST Penalty Case Against Co-Noticees in Clandestine Tax Evasion Scheme

    S. Kushalchand International Pvt. Ltd. & Anr. Versus The Additional Director, Directorate General Of Goods And Service Tax Intelligence & Anr.

    (2025) TaxCorp(IDT) 10268 (HC-GUJARAT)

  4. Gujarat High Court · 13 Jan 2025
    Interpretation of 'Local Authority' and 'Governmental Authority' Dismissed by Gujarat HC

    Nepra Resources Management Pvt. Ltd. & Anr vs. State of Gujarat & Anr.

    (2025) TaxCorp(IDT) 10170 (HC-GUJARAT)

  5. Gujarat High Court · 09 Jan 2025
    Gujarat High Court Grants Differential Refund under Inverted Duty Structure (IDS) Prior to Amendment Date

    Tirth Agro Technology Pvt. Ltd. & Anr. vs. UOI & Ors.

    (2025) TaxCorp(IDT) 10154 (HC-GUJARAT)

  6. Gujarat High Court · 07 Jan 2025
    Gujarat HC Clarifies Transfer of Leasehold Rights: Assignment Not Subject to GST Liability

    Gujarat Chamber of Commerce and Industry & Ors. Vs UOI & ors

    (2025) TaxCorp(IDT) 10135 (HC-GUJARAT)

  7. Gujarat High Court · 24 Dec 2024
    Gujarat High Court Orders Refund for Mistaken Voluntary Payment of GST, Clarifies No Interest Owed to Petitioner

    Aalidhra Texcraft Engineers & Anr. vs. UOI

    (2024) TaxCorp(IDT) 10070 (HC-GUJARAT)

  8. Gujarat High Court · 24 Dec 2024
    Gujarat HC Supports SEZ Supplier's Challenge Against Revenue's IGST Demands Based on GSTR Discrepancies

    Baccarose Perfumes and Beauty Products Pvt Ltd vs State of Gujarat & Ors.

    (2024) TaxCorp(IDT) 10069 (HC-GUJARAT)

  9. Gujarat High Court · 19 Dec 2024
    Gujarat High Court Orders Revenue to Re-evaluate Refund Claim With New Guidelines on Adjusted Total Turnover

    Kashi Exports vs Union of India & Ors.

    (2024) TaxCorp(IDT) 10045 (HC-GUJARAT)

  10. Gujarat High Court · 09 Dec 2024
    Gujarat High Court Orders Restoration of Rs 9.8 Crore ITC, Denouncing Double Debit of Electronic Credit Ledger

    Hilti Manufacturing India Pvt Ltd vs UOI & ors

    (2024) TaxCorp(IDT) 9978 (HC-GUJARAT)

  11. Gujarat High Court · 29 Nov 2024
    Gujarat High Court Upholds Blocked Credit Provisions under CGST Act, Directs Compliance with Show Cause Notice: Case Analysis

    Sankalp IN & Anr. vs. UOI & Ors.

    (2024) TaxCorp(IDT) 9939 (HC-GUJARAT)

  12. Gujarat High Court · 29 Nov 2024
    Legal Crux in Gujarat HC Decision: Show Cause Notice Quashed as Notification No. 54/2018 Applies Prospective Only

    Colourtex Industries Pvt. Ltd. & Anr.

    (2024) TaxCorp(IDT) 9936 (HC-GUJARAT)

  13. Gujarat High Court · 27 Nov 2024
    Gujarat High Court Rules Invalidity of IGST Payment on Ocean Freight Granting Refund Due to Delayed Notification Reassessment

    H K Enterprise vs UOI & ors

    (2024) TaxCorp(IDT) 9919 (HC-GUJARAT)

  14. Gujarat High Court · 22 Nov 2024
    Gujarat High Court Clarifies Applicability of IGST Refund Rules; Quashes Show Cause Notice on Retrospective Grounds

    Otsuka Pharmaceutical India Pvt. Ltd. Vs UOI & ors

    (2024) TaxCorp(IDT) 9897 (HC-GUJARAT)

  15. Gujarat High Court · 19 Nov 2024
    Gujarat HC Overturns Rejection of Refund Claims; Clarifies Applicability of Amendment in Rule 89(5)

    Ascent Meditech Ltd. Vs UOI

    (2024) TaxCorp(IDT) 9863 (HC-GUJARAT)

  16. Gujarat High Court · 15 Nov 2024
    Gujarat High Court Overturns Appeal Rejection Due to Non-submission of Certified Copy of Order; Notes Online Availability as Sufficient Evidence

    Otsuka Pharmaceutical India Pvt. Ltd vs UOI

    (2024) TaxCorp(IDT) 9850 (HC-GUJARAT)

  17. Gujarat High Court · 15 Nov 2024
    Gujarat HC Overturns Revenue's Dismissal of Assessee's Appeal on Grounds of Non-Submission of Certified Order Copy

    Venus Macro Prints Pvt Ltd vs State of Gujarat and Others.

    (2024) TaxCorp(IDT) 9849 (HC-GUJARAT)

  18. Gujarat High Court · 13 Nov 2024
    Interim Resolution Professional Tax Refund Case: Gujarat HC Directs Assessee to File Refund Application for Duplicate Tax Payments

    Jay Polypack Pvt. Ltd. Vs. The Commissioner CGST And Central Excise (Appeals) & Ors.

    (2024) TaxCorp(IDT) 9834 (HC-GUJARAT)

  19. Gujarat High Court · 08 Nov 2024
    Gujarat High Court Rules Registration Cancellation Lacked Natural Justice, Orders Suspension to Stay Pending Show Cause Resolution

    Mira Industries vs. State of Gujarat

    (2024) TaxCorp(IDT) 9803 (HC-GUJARAT)

  20. Gujarat High Court · 08 Nov 2024
    Gujarat High Court Declares Identical Show Cause Notices Invalid for Wrongful Input Tax Credit Claims

    Maheshwari Logistics Ltd Vs. State of Gujarat & Anr.

    (2024) TaxCorp(IDT) 9802 (HC-GUJARAT)

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