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Landmark Rulings

Gujarat High Court — GST

361 rulings

  1. 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)

  2. 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)

  3. 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)

  4. 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)

  5. 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)

  6. 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)

  7. 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)

  8. 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)

  9. 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)

  10. 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)

  11. Gujarat High Court · 05 Nov 2024
    Gujarat High Court Rules in Favor of Assessee: Utilization of Electronic Credit Ledger (ECrL) for Pre-Deposit Allowed, Quashes Direction to Use Electronic Cash Ledger (ECL)

    Yasho Industries vs. UOI & Anr.

    (2024) TaxCorp(IDT) 9786 (HC-GUJARAT)

  12. Gujarat High Court · 04 Nov 2024
    Gujarat High Court Upholds CGST Section 17(2) Validity, Rejects Refund Claim for ITC on Exempt Educational Services

    Empire Foundation vs UOI & ors

    (2024) TaxCorp(IDT) 9781 (HC-GUJARAT)

  13. Gujarat High Court · 30 Oct 2024
    Bail Granted to Director of Manpower Service Company Amidst GST Investigation by Gujarat High Court

    Virbhadrasinh Pratapsinh, Director of Xerxes HR Services Pvt Ltd vs State of Gujarat and Others.

    (2024) TaxCorp(IDT) 9771 (HC-GUJARAT)

  14. Gujarat High Court · 10 Oct 2024
    GST on Fly Ash Bricks and Blocks Confirmed at 5% Following Critical Clarification

    Shree Mahalaxmi Cement Products Vs State of Gujarat and Others.

    (2024) TaxCorp(IDT) 9672 (HC-GUJARAT)

  15. Gujarat High Court · 09 Oct 2024
    Court Overturns Appeal Rejection on Refund Claim: Mandates Fresh Review Following Insights from Otsuka Pharmaceutical Case

    RGS IMPEX PVT. LTD Vs STATE OF GUJARAT & ORS.

    (2024) TaxCorp(IDT) 9668 (HC-GUJARAT)

  16. Gujarat High Court · 07 Oct 2024
    Gujarat HC Affirms Importer's Right Against IGST Levy on FOB Transactions Post Notification Scrutiny

    BLA Coke Pvt. Ltd. Vs UOI & ors.

    (2024) TaxCorp(IDT) 9656 (HC-GUJARAT)

  17. Gujarat High Court · 07 Oct 2024
    Gujarat High Court Orders Revenue to Lift Blocking of Rs 2.44 Crores in Input Tax Credit Due to Insufficient Electronic Credit Ledger Balance

    PMW METAL AND ALLOYS PVT. LTD. Versus UNION OF INDIA & ORS.

    (2024) TaxCorp(IDT) 9655 (HC-GUJARAT)

  18. Gujarat High Court · 04 Oct 2024
    Gujarat High Court Mandates Quick Processing of IGST Refund, Clarifies Interest Entitlement for Assessees

    Bajaj Herbals Pvt. Ltd. & Anr. vs. Deputy Commissioner of Customs & Ors.

    (2024) TaxCorp(IDT) 9645 (HC-GUJARAT)

  19. Gujarat High Court · 01 Oct 2024
    Gujarat High Court Orders Release of Assessee's Bank Accounts by Nullifying Summary Attachment Due to Inadequate Justification

    Bhikshu Metals Pvt Ltd & Anr Vs State of Gujarat & Ors

    (2024) TaxCorp(IDT) 9622 (HC-GUJARAT)

  20. Gujarat High Court · 01 Oct 2024
    Gujarat High Court Remedies Assessee by Stalling Final Orders in Multi-Crore Tax Dispute

    AISA Bitumen vs. CBIC & Ors.

    (2024) TaxCorp(IDT) 9621 (HC-GUJARAT)

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