Can bank account of the bank account holder be attached under Section 83 (provisional attachment) if proceedings were pending against the bank?
Case Title Bhavesh Kiritbhai Kalani vs Union of India Court Gujarat High Court Honorable Judges Justices Sonia Gokani and Justice Vaibhavi D. Nanavati Citation 2021 (4) GSTPanacea 32 HC Gujarat R/SPECIAL CIVIL APPLICATION NO. 16360 of 2020 Judgement Date 19-April-2021 Council for Petitioner Mr. Manan K Paneri Council for Respondent Mr. Devang Vyas In favour […]
Is negative blocking allowed when there is no credit balance in electronic credit ledger?
credit balance in electronic Case Title Milap Scrap Traders vs Commercial tax officer Court Gujarat High Court Honorable Judges Justice J.B Pardiwala and Justice Nisha M Thakore Citation 2022 (3) GSTPanacea 314 HC Gujarat R/SPECIAL CIVIL APPLICATION NO. 12986 of 2021 Judgement Date 23-March-2022 Council for Petitioner Mr. Hardik V Vora Council for Respondent Mr. […]
Can application for refund be rejected while going through those documents submitted by applicant, that the authority had any doubts with respect to all such transactions without giving opportunity to heard?
application for refund Case Title Uni Well Exam vs State of Gujarat Court Gujarat High Court Honorable Judges Justice J.B.Pardiwala & Justice Nisha M.Thakore Citation 2022 (3) GSTPanacea 315 HC Gujarat C/SCA/885/2021 Judgement Date 31-March-2022 Council for Petitioner Hardik P Modh Council for Respondent Utkarsh Sharma Section Section 54 of the CGST Act In Favour […]
Can GST registration be canceled due to a mistake of counsel?
Case Title Dilip Kumar vs State of Gujarat Court Gujarat High Court Honorable Judges Justice J.B Pardiwala and Justice Nisha M Thakore Citation 2022 (3) GSTPanacea 311 HC Gujarat R/SPECIAL CIVIL APPLICATION NO. 4340 of 2022 Judgement Date 23-March-2022 Council for Petitioner Mr. Uchit N Seth Council for Respondent Mr. Utkarsh Sharma In Favour of […]
Can intimation of the proper officer been issued in GST DRC -01 show cause notice instead of GST DRC 01 A?
proper officer been issued Case Title Agrometal Vendibles Private Limited vs State of Gujarat Court Gujarat High Court Honorable Judges Justice J.B.Pardiwala & Justice Nisha M.Thakore Citation 2022 (4) GSTPanacea 312 HC Gujarat C/SCA/6919/2022 Judgement Date 07-April-2022 Council for Petitioner Dimple K Gohil Council for Respondent Utkarsh Sharma Section Section 74 of the Act 2017 […]
Can arrest be without following principles laid down by apex court there to govern all enforcement agencies?
apex court Case Title Sanjay Mukesh bhai Patel vs State of Gujarat. Court Gujarat High Court Honorable Judges Justice Sonia Gokani & Justice Mauna M.Bhatt Citation 2022 (3) GSTPanacea 309 HC Gujarat CR.A/3089/2022 Judgement Date 23-March-2022 Council for Petitioner Bhadrish Raju Ruchit J Vyas Council for Respondent Jirga Jhaveri Section Section 69 of the CGST […]
Can goods & conveyance be seized and detained when inquiry is in progress GST MOV-10?
progress GST MOV-10 Case Title Royal Impex vs State of Gujarat Court Gujarat High Court Honorable Judges Justice J.B.Pardiwala & Justice Nisha M.Thakore Citation 2022 (3) GSTPanacea 295 HC Gujarat C/SCA/4904/2022 Judgement Date 09-March-2022 Council for Petitioner Uchit N Sheth Council for Respondent Utkarsh Sharma Section Section 67(6) of the GST Act In Favour of In Favour […]
Can authority denied to release good & conveyance during confiscation proceedings when assesses has paid penalty i.e., 200% of tax amount?
assesses has paid penalty Case Title Metallek Trading Private Limited vs State of Gujarat Court Gujarat High Court Honorable Judges Justice J.B.Pardiwala & Justice Nisha M.Thakore Citation 2022 (3) GSTPanacea 294 HC Gujarat C/SCA/4912/2022 Judgement Date 17-March-2022 Council for Petitioner Hiren J Trived Council for Respondent Utkarsh Sharma Section Section 130 of the Act In […]
Can assessments order be non speaking order?
Case Title M.P Commodities Pvt Ltd vs State of Gujarat. Court Gujarat High Court Honorable Judges Justice J.B.Pardiwala & Justice Nisha M. Thakore Citation 2022 (3) GSTPanacea 292 HC Gujarat C/SCA/3796/2022 Judgement Date 09-March-2022 Council for Petitioner A S Tripathi Council for Respondent Utkarsh Sharma Section Form GST-DRC 07 In Favour of Matter Remanded The […]
Can Refund application under section 54 of GST be filed manually ?
section 54 of GST Case Title M/s Ayana Pharma Ltd Vs Union of India and ors Court Gujrat High Court Honorable Judges Justice J P Pardiwala Citation 2022 (1) GSTPanacea 281 HC Gujarat CAN 14158 of 2021 Judgement Date 13-Jan-2022 Council for Petitioner Bharat Raichandani Council for UOI Priyank P Lodha Council for State Favour […]