Gujarat High Court dismissed a petition by an income tax informant seeking a higher reward after his inputs helped the department detect tax evasion by the Ahmedabad-based Sheladiya Group and recover Rs 8.12 crore.
The Hon’ble Gujarat High Court in the case of Komal Jayeshbhai Hemavat held that the statutory mandate of Section 75(4) of the CGST Act requiring grant of personal hearing cannot be dispensed with
The Hon’ble Gujarat High Court in the case of Marvin Enterprise held that the benefit of limitation exclusion granted by the Supreme Court in Suo Motu Writ Petition (C) No. 3 of 2020 Order dated January 10, 2022 must be applied while computing limitation under Section 107 of the CGST Act, and consequently, an appeal filed within the extended condonable period cannot be rejected as time-barred.
The Hon’ble Gujarat High Court in the case of N H Associates held that refund of GST paid on cotton seed oil cake cannot be denied where the product is exempt as cattle feed under Notification No. 02/2017-CT (Rate) dated June 20, 2017, and the issue stands settled by a coordinate bench decision.
The Hon’ble Gujarat High Court in the case of Shree Gurukrupa Tradelink Private Limited held that the option of “no personal hearing” exercised by the assessee cannot override the statutory mandate under Section 75(4) of the GST Act ..
The Hon’ble Gujarat High Court in Maruti Enterprise upheld the constitutional validity of Section 16(2)(c) of the CGST Act, 2017 and declined to read it down, holding that the condition of actual payment of tax to the Government is integral to the statutory ITC chain and that the purchaser carries the burden of proving eligibility.
The Hon’ble Gujarat High Court in the case of Niket Bipinbhai Patel held that ITC availed on charges paid to GIDC for sub-division and transfer of leasehold rights in plots cannot be treated as blocked credit u/s 17(5)(d) of the CGST Act and directed unblocking of ITC of ₹98,11,678 lying in the electronic credit ledger.
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.
