The Hon’ble Gujarat High Court in Abound It Services allowed petitioner to file GST returns in accordance with the law, subsequent to which, the cancellation of their Goods and Services Tax (“GST”) registration will stand revoked.
Mr. Patel, originally from India, has been employed for the past few years at a big consultancy firm’s Uganda (East Africa) branch. However, he faced his worst nightmare when the income tax (I-T) department issued him a notice regarding Rs 20 lakh of “unexplained income” in his Non-Resident External (NRE) bank account.
THE HON’BLE GUJARAT HIGH COURT IN THE CASE OF Nepra Resources Management Pvt. Ltd. V/s State of Gujarat
The Hon’ble Gujarat High Court in the case of Dharti Industries held that cotton seed oil cake sold as cattle feed is exempt from GST under Entry 102 of Notification No. 2/2017, regardless of the supply being made to traders or directly to end users. The exemption applies as long as the product’s end use is as cattle feed.
The Hon’ble Gujarat High Court in the case of Messrs Macro Polymers Private Ltd. Anr. held that the refund claim for double payment of IGST, though filed beyond the period of limitation under Section 27 of the Customs Act, 1962, cannot be rejected as the revenue is not entitled to retain tax paid without authority of law, and the retention of such amount is hit by Article 265 of the Constitution of India.
The Hon’ble Gujarat High Court in the case of Varidhi Cotspin Private Limited held that under Section 54 of the CGST Act, the period between the original refund application and the communication of a deficiency memo (Form GST RFD-03) must be excluded from the limitation period of two years, allowing rectified refund claims within this extended period to be considered as timely filed, provided supportive documentation is submitted.
The Hon’ble Gujarat High Court in the case of Vineet Polyfab Pvt. Ltd. & Anr. held that interest under Section 56 of the CGST Act is compulsory for delayed refunds exceeding 60 days from application, regardless of reason for delay, including …
The Hon’ble Gujarat High Court in the case of Superintendent AE held that payment of amount into the assessee’s ECL, duly credited to Government accounts, satisfies a bail condition for deposit of tax…
The Gujarat High Court on Monday directed the Central Board of Direct Taxes (CBDT) to extend the due date for the filing of Income Tax Returns (ITR) for audit cases to November 30 to comply with the provisions of the Income Tax Act, which provide for a one month gap between the filing of the audit report and the ITR.
The Hon’ble Gujarat High Court in the case of Sunil Hiralal Mandowara held that bail should be granted to an accused in a GST ITC fraud case considering the long period of pre-trial custody, the applicant’s willingness to comply with conditions, and lack of evidence of flight risk or tampering.
