The short point for determination was to what extent is powers under section 83 of the Act regarding provisional attachment can be used by the GST Authorities?
Case Title Mitansh Impex vs State of Gujarat Court Gujarat High Court Honorable Judges Justice N.V Anjaria and Justice Bhargav D Karia Citation 2022 (8) GSTPanacea 144 HC Gujarat R/SPECIAL CIVIL APPLICATION NO. 10804 of 2022 Judgement Date 24-August-2022 Council for Petitioner Ms. Vidita Jayswal Council for Respondent Mr. Krutik Parikh The High Court of […]
Reporting Zero Rated Supply in the table of Nil rated or exempt supply unknowingly
Case Title Graziano Transmissioni India Pvt Ltd Vs State of Gujarat Court Gujarat High Court Honorable Judges Justice Sonia Gokani and Justice Gita Gopi Citation 2022 (6) GSTPanacea 112 HC GujaratSVA 11332of 2022 and 11335 of 2022 Judgement Date 23-June-2022 Council for Petitioner Dharnendra Kumar Rana Council for UOI Council for State Saurin A […]
The question was on the validity of the Entry No.10 of Notification No.10/2017-IGST (Rate) dated 28.6.2017 issued under the IGST Act, 2017 of the Reverse Charge Notification
Case Title Torrent Power Ltd vs Union of India Court Gujarat High Court Honorable Judges Justices N.V. Anjaria and Bhargav D. Karia Citation 2022 (8) GSTPanacea 127 HC Gujarat R/SPECIAL CIVIL APPLICATION NO. 2603 of 2022 Judgement Date 04- August- 2022 Council for Petitioner UCHIT N SHETH Council for Respondent PRIYANK P LODHA The High […]
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 Justice Sonia Gokani and Justice Vaibhavi D. Nanavati Citation 2021 (4) GSTPanacea 30 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 The High […]
The short point for determination was to what extent is powers under section 83 of the Act regarding provisional attachment can be used by the GST Authorities?
Case Title Mitansh Impex Vs State Of Gujarat Court Gujarat High Court Honorable Judges Justice N.V Anjaria And Justice Bhargav D Karia Citation 2022 (8) GSTPanacea 87 HC Gujarat R/Special Civil Application No. 10804 Of 2022 Judgement Date 24-August-2022 Council For Petitioner Ms. Vidita Jayswal Council For Respondent Mr. Krutik Parikh The High Court of […]
Whether can alternate mechanism for manual refund of GST tax in absence of electronic credit be adopted?
Case Title M/s Garden Silk Mills Ltd vs Union of India Court Gujarat High Court, Ahmedabad bench Honorable Judges Justice Harsha Devani and Justice Bhargav D. Karia Citation R/Special Civil Application no 7397 of 2018.2019 (4) GSTPanacea 4 HC Gujarat Judgement Date 11-April-2019 Council for Petitioner Mr Anand Nainawati Council for UOI Mr Nirzar S […]
Mandatory Deeming Provision for Value of Land Ultra-Vires The Provisions of GST Act
Petitioner Munjaal Manishbhai Bhatt Respondent Union of India Decision by Gujarat High Court Date of order or Judgement 6-May-2022 Citation no. 2022 (5) GSTPanacea 75 HC Gujarat R/Special Civil Application No. 1350 Of 2021 Hon’ble Judge Justice J. B. Pardiwala Justice Nisha M. Thakore Decision In Favour of Assessee Mandatory Deeming Provision for Value of […]
Breach of Principle of Natural Justice-Order Set Aside
Petitioner Flexibles Ltd. MBR Respondent Dy. CST Decision by Gujarat High Court Date of order or Judgement 8-June-2022 Citation no. R/Special Civil Application No. 5938 of 2022 2022 (6) GSTPanacea 32 HC Gujarat Hon’ble Judge Justice A.J.DesaiJustice Bhargav D. Karia Decision In Favour of Breach of Principle of Natural Justice no opportunity afforded to […]
Entire Stock Can’t Be Provisionally Attached
Petitioner Utkarsh Ispat LLP Respondent State of Gujarat Decision By Gujarat High Court Date Of Order Or Judgement 27-January-2022 Citation No. R/Special Civil Application No. 188 of 2022 2022 (1) GSTPanacea 39 HC Gujarat Hon’ble Judge Justice J. B. Pardiwala Justice Nisha M. Thakore Decision In Favour of Assessee Entire Stock, Receivables of other taxable […]
Restoration of ITC- Authorities accepted Repayment of erroneous refund
Petitioner I-Tech Plast India (P) Ltd. Respondent State of Gujarat Decision By Gujarat High Court Date Of Order Or Judgement 7-April- 2022 Citation No. 2022 (4) GSTPanacea 49 HC Gujarat R/Special Civil Application No. 3653 of 2021 Hon’ble Judge Justice J. B. Pardiwala Justice Nisha M. Thakore Decision In Favour of Assessee Restoration of […]