Reversal of ITC at midnight during search and seizure can’t be voluntary payment of GST dues: Gujarat HC
Reversal of Input Tax Credit (ITC) at midnight during search and seizure cannot be treated as voluntary payment of GST…
Tag: Gujarat HC
SVLDRS discharge certificate cannot be denied for delayed payment of tax which was recredited due to a technical glitch
The Hon’ble Ahmedabad High Court in M/s. SK Likproof Private Limited v. Union of India [R/Special Civil Application No. 20717…
Cancellation of GST Registration without determining the amount payable by the assessee is cryptic, invalid and not sustainable
The Hon’ble Gujarat High Court in M/s. Devi Products v. State of Gujarat [R/Special Civil Application No. 2288 of 2023…
Cancellation of GST Registration without stating a reason in SCN / Order is cryptic in nature
The Hon’ble Gujarat High Court in Gigamade Machineries Private Limited v. State of Gujarat [R/Special Civil Application No. 17599 of…
Cancellation of registration without providing the reason in the SCN/Order is cryptic in nature
The Hon’ble Gujarat High Court in Neha Enterprise v. State of Gujarat [R/Special Civil Application No. 20505 of 2022 dated…
IGST refund claim cannot be withheld when ITC towards purchase from risky supplier had already been reversed
The Revenue Department cannot withheld the refund on the grounds that the assessee had been marked as “risky exporters”, when the assessee has not been prosecuted under the Central Goods and Service Tax Act, 2017
Condoned the delay in period of limitation for filing the appeal by the assessee
The Hon’ble Gujarat High Court in the matter of M/s. Manjeet Cotton Pvt. Ltd. v. Commissioner of State Tax [R/Special…
Opportunity of hearing to be provided before passing of any order by the GST Authority
The Hon’ble Gujarat High Court in the matter of M/s. Eagle Fibres Limited v. State of Gujarat [R/Special Civil Application…
Reasoned assessment order to be passed dealing with all aspects of the matter
The Hon’ble Gujarat High Court in M.P. Commodities Pvt. Ltd. v. State of Gujarat [R/Special Civil Application No. 3796 of…
Opportunity of hearing to be provided to the assessee in case of variation indemand order
The Hon’ble High Court of Gujarat in Map Refoils India Limited v. National E—assessment Centre, Delhi [R/Special Civil Application No.…