What is the basis on which a show cause notice under GST be issued?
Case Title HBS Alloys Pvt Ltd vs State of Gujarat Court Gujarat High Court Honorable Judges Justices J.B Pardiwala and Justice Nisha M.Thakore Citation 2022 (1) GSTPanacea 270 HC Gujarat R/SPECIAL CIVIL APPLICATION NO. 800 of 2022 Judgement Date 21-January-2022 Council for Petitioner Mr. Hiren J Trivedi Council for Respondent Ms. Utkarsh Sharma In Favor Of […]
What is the Time Limit for provisional attachment under Section 83(2) of the CGST Act,2017?
Time Limit for provisional attachment Case Title Subham Traders vs Additional Director General Court Gujarat High Court Honorable Judges Justice J.B Pardiwala and Justice Nisha M Thakore Citation 2022 (3) GSTPanacea 263 HC Gujarat R/SPECIAL CIVIL APPLICATION NO. 14706 of 2021 Judgement Date 03-March-2022 Council for Petitioner Mr. Avinash Poddar Council for Respondent Mr.Devang Vyas […]
Does Electronic Credit Ledger automatically get unblocked after expiry of period of 1 year?
Case Title BARMECHA TEXFAB PVT. LTD Vs COMMISSIONER, GOVT. OF GUJARAT Court Gujarat High Court Honorable Judges Justice J.B Pardiwala and Justice Nisha M.Thakore Citation 2022 (1) GSTPanacea 267 HC Gujarat R/SPECIAL CIVIL APPLICATION NO. 17567 of 2021 Judgement Date 12-January-2022 Council for Petitioner Mr. Avinash Poddar Council for Respondent Mr. Utkarsh Sharma In Favor Of Petitioner […]
Can importer be held liable for tax to be paid on reverse charge basis on ocean freight consignment in view of the Entry No. 10 of the notification dated 28.06.2017?
Case Title Ozone Procon Pvt Ltd vs Union of India. Court Gujarat High Court Honorable Judges Justice A.J.Desai & Justice Bhargav D.Karia Citation 2022 (6) GSTPanacea 262 HC Gujarat C/SCA/22433/2019 Judgement Date 16-June-2022 Council for Petitioner Uchit N Sheth Council for Respondent Utkarsh R Sharma Section Section 5(3) of the IGST Act issued a notification […]
On what basis an order under Section 130 for Confiscation of goods or conveyances can be issued?
Case Title Anant Jignesh Shah vs The Union of India Court Gujarat High Court Honorable Judges Justices Vikram Nath and J.B. Pardiwala Citation 2020 (11) GSTPanacea 6 HC Gujarat R/SPECIAL CIVIL APPLICATION NO. 12712 of 2020 Judgement Date 06-November-2020 Council for Petitioner Mr Tushar Hemani and Vaibhavi K Parikh Council for Respondent Mr Chintan Dave […]
Can mere communication be considered as recovery notice?
Case Title Lupin Limited vs Union of India. Court Gujarat High Court Honorable Judges Justice N.V. Anjaria & Justice Bhargav D. Karia Citation 2022 (6) GSTPanacea 114 HC Gujarat C/SCA/10248/2021 Judgement Date 29-June-2022 Council for Petitioner Aditya P Parikh Bharat Raichandani Council for Respondent Krutik Parikh Priyank Lodha Section In Favour of Union of […]
Whether issuance of Show Cause Notice in Form DRC-01 U/s 50 read with Rule 142(1) for Interest is correct?
Case Title Rajkamal Builders Infrastructure vs Union of India Court Gujarat High Court Honourable Judges Justice J.B.Pardiwala And JUSTICE Ilesh J. Vora Citation 2021 (3) GSTPanacea 31 HC Gujarat R/Special Civil Application No. 21534 of 2019 Date 23-March-2021 No, Notice U/s 50 cannot be issued for Recovery of Interest in DRC-01 Form DRC-07 is the […]
Twice issue of show cause notice without considering the revocation application of cancellation
Case Title Purabdhani Enterprise Vs State of Gujarat Court Gujarat High Court Honorable Judges Justice. N V Anjaria Citation 2022 (7) GSTPanacea 118 HC Gujarat W.P.A. 5999 of 2022 Judgement Date 07-July-2022 Council for Petitioner Chetan K Pandya Council for UOI Council for State Utkarsh R Sharma Krutik Parikh Favour Assessee Section Section 30 […]
Can Godown of Landlord be sealed for goods stored in it?
Case Title Anopsinh Kiritsinh Sarvaiya vs State of Gujarat Court Gujarat High Court Honourable Justice Justice J.B.PARDIWALA Citation 2020 (2) GSTPanacea 5 HC Gujarat R/SPECIAL CIVIL APPLICATION NO. 2705 of 2020 Date 06-February-2020 Goods of 5 distinct entities were stored in godown of the Landlord. The Authorities visited the godown and sealed the godown in excercise […]
The short point of determination here was whether an opportunity of hearing should be provided if the same is not requested by the concerned person?
short point of determination Case Title Grazanio Trasmissioni India Private Limited vs State of Gujarat CourtGU Gujarat High Court Honorable Judges Justice Sonia Gokani and Justice Gita Gopi Citation 2022 (6) GSTPanacea 234 HC Gujarat R/SPECIAL CIVIL APPLICATION NO. 11335 and 11332 of 2022 Judgement Date 23-JUNE-2022 Council for Petitioner Mr Saurin Mehta Council for […]