Can a seizure order for an investigation under the GST Act be passed against the proprietor’s family even if they are neither a proprietor nor partner nor director nor authorised signatory nor the person in day-to-day charge of the registered-dealer?
seizure order for an investigation Case Title Shama Fatima W/O Mohammad Alias Shabbirali Savjani VS State Of Gujarat Court Gujarat High Court Honorable Judges Justice A.J.Desai And Justice Bhargav D. Karia Citation 2022 (6) GSTPanacea 233 HC Gujarat R/SPECIAL CIVIL APPLICATION NO. 17882 AND 17883 of 2021 Judgement Date 15-June-2022 Council for Petitioner Ms Heral […]
Refund of IGST on export be rejected on the ground that wrong ITC
IGST on export be rejected Case Title M/s Varidhi Cotspin Pvt Ltd Vs State of Gujrat Court Gujarat High Court Honorable Judges Justice N V Anjaria Citation 2022 (7) GSTPanacea 231 HC Gujarat W.P.A. 5172 of 2022 Judgement Date 06-July-2022 Council for Petitioner Hardin P Modh Council for UOI Council for State Trupesh Kathiria […]
Show cause notice and/or Order for cancellation of GST registration should be clear and specific.
cancellation of GST registration Case Title DBS Tradelink and Advisors Pvt Ltd. Vs State of Maharashtra and anr. Sections Section 30 Court Bombay High Court Honorable Judges Justice. Md. Nizamuddin Citation 2022 (7) GSTPanacea 202 HC Bombay W.P.No.8474 of 2022 Judgement Date 20-July-2022 Counsel for Petitioner Prakash Shah i/by M/s PDS Legal Counsel for Respondents […]
Can tax demanded interest on delayed payment of tax be calculate on the interest on the gross GST liability instead of net GST liability?
demanded interest on delayed payment Case Title Sumilon Polyster Limited vs Union Bank of India. Court Gujarat High Court Honorable Judges Justice N.V.Anjaria & Justice Bhargav D.Karia Citation 2022 (7) GSTPanacea 192 HC Gujarat C/SCA/18198/2019 Judgement Date 27-July-2022 Council for Petitioner Avinash Poddar Council for Respondent Trupesh Kathiriya Kruitk Parikh Nikunt K Raval The Gujarat High […]
Can bail be denied after interrogated extensively, necessary materials have been recovered the applicant herein to show his bonafide, willing to deposit required amount?
bail be denied Case Title Mohmed Hasan Aslam Kaliwala vs State of Gujarat. Court Gujarat High Court Honorable Judges Justice Ilesh J.Vora Citation 2022 (7) GSTPanacea 191 HC Gujarat R/CR.MA/9674/2022 Judgement Date 29-July-2022 Council for Petitioner ND Nanavaty Chetan K Pandya Council for Respondent Manan Mehta The Gujarat High Court bench of Justice Ilesh J.Vora has held […]
IGST paid on import of goods and refund
Case Title Torrent Power Ltd Vs UNION OF INDIA Court Gujarat High Court Honorable Judges Justice Anjaria and Justice Bhargav D Karia Citation 2022 (8) GSTPanacea 184 HC Gujarat S.C.A. 2603 of 2022 Judgement Date 04-August-2022 Council for Petitioner Uchit N Seth Council for UOI Priyanka P Lodha Council for State The Gujrat High […]
Arrest under section 70 of CGST Act, 2017
Arrest under section 70 Case Title Mohmed Hasan Aslam Kaliwala Vs State of Gujarat Court Gujarat High Court Honorable Judges Justice Ilesh J. Vora Citation 2022 (7) GSTPanacea 182 HC Gujrat C.S. A 9674 of 2022 Judgement Date 29-July-2022 Council for Petitioner N.D. Nanavaty Chetan K Pandya Council for UOI Council for State Manan […]
Can limitation of time period for refund of GST ITC relaxed in case of delay in filing application during pandemic?
Case Title M/s Supernova Engineers Ltd vs Union of India. Court Gujarat High Court Honorable Judges Justice N.V.Anjaria and Justice Bhargav D. Karia Citation 2022 (8) GSTPanacea 167 HC Gujarat R/Special Civil Application no 18978 of 2021. Judgement Date 26-August-2022 Council for Petitioner Mr Anand Nainawati Council for UOI Mr Nikunt K Raval The Ahmedabad bench of Gujarat […]
Can transitional credit through TRAN-1 and TRAN-2 be claim after expiry of due date i.e 27.12.2017
Can transitional credit through Case Title Suraj Impex vs Union of India. Court Gujarat High Court Honorable Judges Justice N.V.Anjaria & Justice Bhargav D. Karia Citation 2022 (8) GSTPanacea 161 HC Gujarat C/SCA/15105/2022 Judgement Date 24-August-2022 Council for Petitioner A S Tripathi Council for Respondent Priyank Lodha The Gujarat High Court bench of Justice N.V.Anjaria & Justice Bhargav D. Karia has […]
Can transitional credit through TRAN-1 and TRAN-2 be claim after expiry of due date i.e 27.12.2017?
TRAN-1 and TRAN-2 be claim Case Title Aarti Industries Ltd vs Union of India Court Gujarat High Court Honorable Judges Justice N.V Anjaria & Justice Bhargav D. Karia Citation 2022 (8) GSTPanacea 158 HC Gujarat C/SCA 1360/2022 Judgement Date 08-August-2022 Council for Petitioner Jainish P Shah Council for Respondent The Gujarat High Court bench of Justice N.V […]