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The Hon’ble Gujarat High Court in the case of Rohitkumar Parsotambhai Sanghani held that an Advocate accused in a GST ITC fraud case was entitled to regular bail where his role appeared confined to compliance-related activities, the charge-sheet had already been filed, and he did not appear to be a major participant in the alleged conspiracy.
The Hon’ble Gujarat High Court in the case of Emerson Process Management (India) Pvt Ltd held that transfer of Input Tax Credit (ITC) on amalgamation is permissible under Section 18(3) of the CGST Act read with Rule 41 of the CGST Rules, and such transfer cannot be denied merely because the transferor and transferee entities are located in different States.
A writ petition was filed challenging the denial of inter-state transfer of unutilized ITC pursuant to an NCLT-approved amalgamation, raising the legal question of whether such transfer could be denied on the ground that the transferor and transferee entities were registered in different States under the GST regime.
The Hon’ble Gauhati High Court in the case of Let’s See Tour and Travels Pvt. Ltd. & Anr. v. Union…
The Hon’ble Gujarat High Court in the case of Sachde Roadlines quashed the proceedings as all the notices, show cause notice, and orders were sent to the old address, even when the Petitioner informed about the updated new address in GST registration, stating that such failures violated principles of natural justice, thus directed fresh proceedings.
Stating that there is a need to prescribe “parameters” for quasi-judicial authorities about relying on high court or Supreme Court judgments, the Gujarat High Court issued notices to the central GST and excise department to explain submissions that “appeared” to be made by the department by following “AI-generated citations and case laws”.
The Hon’ble Gujarat High Court in the case of Shree Ambica Auto Sales and Service &Anr. held that there is no statutory provision mandatorily requiring the buyer to reduce input tax credit on the basis of credit notes issued by the seller, and directed re-opening of GST portal for rectification of GSTR-1 and GSTR-3B despite due date expiry where revenue neutral.
THE HON’BLE GUJARAT HIGH COURT IN THE CASE OF BVM Pharma V/s Union of India, decided on 27-3-2025
The Hon’ble Gujarat High Court in the case of Meghaariika Enterprises Private Limited & Anr. held that the impugned deficiency memo dated July 15, 2025 issued in FORM GST RFD-03 under Rule 90(3) rejecting the Petitioners’ refund application under Section 54 read with Rule 90 for interest paid under protest on GST wrongly demanded for assignment of GIDC leasehold rights deserves to be quashed.
The Hon’ble Gujarat High Court in the case of Shah Paperplast Industries Ltd. & Anr. held that CBIC’s Circular No. 172 dated July 06, 2022, which restricts refund of tax paid on ‘deemed exports,’ cannot be invoked to deny refund of unutilized ITC to actual exporters under Section 54(3), where neither the supplier nor recipient has claimed deemed export benefits, and all supplies have been shown as regular B2B exports.