Summoning the Director repeatedly amounted to harassment
The Hon’ble Gauhati High Court in the case of Let’s See Tour and Travels Pvt. Ltd. & Anr. v. Union…
Tag: Gujarat HC
GST proceedings quashed as notices sent to old address, despite updated address in registration
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.
GST commissioner accused of relying on AI-generated non-existing and unrelated orders, Gujarat HC stresses regulation
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”.
No Mandatory ITC Reversal on Post-Sale Discounts by the Buyer, if GST liability paid by raising Debit Note
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.
GST DAILY – 501: Assignment of leasehold rights in land and building would not be subject to levy of GST: HC
THE HON’BLE GUJARAT HIGH COURT IN THE CASE OF BVM Pharma V/s Union of India, decided on 27-3-2025
Refund claims permissible for interest paid under protest, on disputed GST for leasehold rights assignment
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.
Circular denying refund on ‘Deemed Export’ Refunds can’t be applied to Actual Exporters of Zero-Rated Supplies
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.
100% EOU entitled to refund of unutilized ITC on exports made without payment of tax, where deemed export provisions not followed and its benefits not availed
The Hon’ble Gujarat High Court in M/s. Shah Paperplast Industries Ltd. & Anr. , set aside the Appellate Order withdrawing refund granted towards unutilised input tax credit (“ITC”) and held that a 100% Export Oriented Unit (“EOU”) exporting goods without payment of tax is entitled to refund of unutilized ITC under section 54(3) of the Central Goods and Services Act, 2017
GST DAILY – 490 : Appellate Authority is directed to condone delay in GST appeal considering time spent before Court as bona fide: HC
THE HON’BLE GUJARAT HIGH COUR IN THE CASE OF Shaileshbhai Kanjibhai Patel V/s State Tax Officer, decided on 27-3-2025
GST DAILY – 471 : SCN to be set aside as assignment of leasehold rights in industrial plot is transfer of immovable property and not supply under section 7(1)(a): HC
THE HON’BLE GUJARAT HIGH COURT IN THE CASE OF Alfa Tools Pvt. Ltd. V/s Union of India, decided on 6-3-2025