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Landmark Rulings

Gujarat High Court — GST

361 rulings

  1. Gujarat High Court · 25 Oct 2023
    HC - Gujarat High Court Examines CGST Act’s Schedules in Lease and Tenancy Case: Notice Issued to Revenue.

    Suyog Dye Chemie Pvt. Ltd. vs. UOI

    (2023) TaxCorp(IDT) 8217 (HC-GUJARAT)

  2. Gujarat High Court · 16 Oct 2023
    HC - Gujarat HC Grants Bail in GST Evasion Case: No GST Proceedings Initiated.

    Sajjad @ S.M. Langda Mohammad Hussain Ravjani vs. State of Gujarat

    (2023) TaxCorp(IDT) 8174 (HC-GUJARAT)

  3. Gujarat High Court · 06 Oct 2023
    HC - Gujarat HC Overrules GST Registration Cancellation, Cites Vague Show Cause Notice as Primary Concern.

    DR Cotton Company vs. State of Gujarat

    (2023) TaxCorp(IDT) 8132 (HC-GUJARAT)

  4. Gujarat High Court · 26 Sep 2023
    HC - Gujarat HC Strikes Down STO's Prohibition Order; Directs Return of Seized Goods due to Absence of Notice.

    Devesh Radheshyamji Kabra vs. State of Gujarat

    (2023) TaxCorp(IDT) 8086 (HC-GUJARAT)

  5. Gujarat High Court · 18 Sep 2023
    HC - Gujarat HC Rules Against 'Pedantic Approach', Allows Refund in Two Parts for Accumulated ITC.

    Pee Gee Fabrics Pvt. Ltd. vs. UOI

    (2023) TaxCorp(IDT) 8056 (HC-GUJARAT)

  6. Gujarat High Court · 25 Aug 2023
    HC - Gujarat HC Directs Vodafone to Resubmit Refund Application After Annulment of Previous Rejection.

    Vodafone Mobile Services Ltd vs UOI

    (2023) TaxCorp(IDT) 7964 (HC-GUJARAT)

  7. Gujarat High Court · 09 Aug 2023
    HC - Gujarat HC Clarifies Appellate Filing Requirements in IGST Refund Cases, Rejects Plea Based on Non-Uploading of Order.

    Britannia Industries Ltd. vs. UOI

    (2023) TaxCorp(IDT) 7895 (HC-GUJARAT)

  8. Gujarat High Court · 28 Jul 2023
    HC - Gujarat HC Allows Assessee's Refund Claim for Excess IGST on Goods Supplied to Merchant Exporter. Refund claim was rejected on technical grounds.

    Tagros Chemicals vs. Union of India

    (2023) TaxCorp(IDT) 7843 (HC-GUJARAT)

  9. Gujarat High Court · 24 Jul 2023
    HC - Gujarat High Court Rules in Favor of Exporter's Claim for Interest on Delayed IGST Refund

    Panji Engineering Pvt Ltd vs. UOI

    (2023) TaxCorp(IDT) 7822 (HC-GUJARAT)

  10. Gujarat High Court · 30 Jun 2023
    Gujarat High Court: Transfer of Documents from Issuing Authority to Investigating Officer

    Vipulchandra Pursottamdas Mahant Prop of Vaibhavi Construction vs Asst Commissioner of State Tax

    (2023) TaxCorp(IDT) 7731 (HC-GUJARAT)

  11. Gujarat High Court · 20 Jun 2023
    If the appeal is allowed by the Appellate Authority, it is always open for the petitioner to make such request before the Appellate Authority that direction be issued to the respondents to refund the amount.

    Stallion Energy Pvt. Ltd. vs. UOI

    (2023) TaxCorp(IDT) 7672 (HC-GUJARAT)

  12. Gujarat High Court · 14 Jun 2023
    In the absence of any material or patent illegality such satisfaction cannot be disturbed or substituted for the sake of substitution and we have satisfied ourselves that background of fact is such where the process cannot be intercepted when it has already commenced.

    Royal Corporation vs. State of Gujarat

    (2023) TaxCorp(IDT) 7650 (HC-GUJARAT)

  13. Gujarat High Court · 08 Jun 2023
    Assessee appears to be under mistaken belief that, they are outside the purview of authority of respondents and hence exempted from any investigation or inspection.

    RHC Global Exports Pvt. Ltd. Vs. UOI

    (2023) TaxCorp(IDT) 7632 (HC-GUJARAT)

  14. Gujarat High Court · 06 Jun 2023
    Assessee is directed to approach the competent authority to avail the benefit of the Notification and seek revocation of the cancellation of registration.

    Radhe Packaging vs. UOI

    (2023) TaxCorp(IDT) 7619 (HC-GUJARAT)

  15. Gujarat High Court · 17 Mar 2023
    Revenue shall be at liberty to initiate the action by giving a detail fresh show-cause notice within two weeks.

    Arsh Traders vs. Commercial Tax Officer

    (2023) TaxCorp(IDT) 7319 (HC-GUJARAT)

  16. Gujarat High Court · 02 Mar 2023
    Revenue is directed to refund the amount w.r.t the period of September, 2018 to December, 2019 and January, 2020 to November, 2021 within 8 weeks, while taking a proper undertaking from assessee.

    SE Forge Ltd vs UOI

    (2023) TaxCorp(IDT) 7274 (HC-GUJARAT)

  17. Gujarat High Court · 24 Feb 2023
    Unpalatable apathy to the principle of natural justice would need surely quick rectificational approach on the part of the officers concerned.

    Randhawa Construction Co. vs. UOI

    (2023) TaxCorp(IDT) 7250 (HC-GUJARAT)

  18. Gujarat High Court · 21 Feb 2023
    When considering an application for cancellation of composition permission under CGST Act, the proper officer need to reckon the date from which assessee breaches conditions u/s 10.

    SKP Pharmachem vs UOI

    (2023) TaxCorp(IDT) 7236 (HC-GUJARAT)

  19. Gujarat High Court · 14 Feb 2023
    Provisional attachment being a prepounion step, statutory conditions for a valid exercise of the power must be strictly fulfilled, and the proper officer is always required to ensure that provisional attachment may not hamper normal business activities of the taxable person.

    Smita and Sons Coal Pvt Ltd vs State of Gujarat

    (2023) TaxCorp(IDT) 7210 (HC-GUJARAT)

  20. Gujarat High Court · 13 Feb 2023
    There shall not be any cause for grievance on the part of the assessee for order being non-speaking or cryptic in nature.

    L M Corporation Vs State of Gujarat

    (2023) TaxCorp(IDT) 7204 (HC-GUJARAT)

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