A two-judge bench of the Gujarat High Court has held that the department cannot detain the goods on failure to fill Part-B of the E-way Bill if the supply is not taxable under GST. The...
A two-judge bench of the Gujarat High Court has granted interim relief to a dealer where the Goods and Services Tax (GST) department had detained the goods for deficiency in the Lorry Receipt. The department...
The Gujarat High Court has granted an interim order allowing release of the vehicle seized by the GST department under sections 129 and 130 of the CGST Act by noting that the notice issued prima...
The Gujarat High Court has held that the Goods and Service Tax ( GST ) Department cannot provisionally attach bank accounts of directors of the company for recovery of taxes and penalty where the company...
A two-judge bench of the Gujarat High Court has invalidated a provision in the Central GST Act that restricts utilization of advance authorization licenses. These licenses entitle the holders to import goods duty-free for the...
Interestingly, the order was passed in March 2018, but reserved for publication till now. The Gujarat High Court has ruled that, price revision will not be allowed in Contract due to the change in Goods...
A two-judge bench of the Gujarat High Court has nullified the clause 4(i) of Circular dated 1.3.2018 issued by the Central Board of Indirect Taxes and Customs (CBIC) which deals with the imposition of GST...
The Gujarat High Court has quashed a list of disqualified directors published by Ministry of Corporate Affairs ( MCA ). Justice Bela M. Trivedi held that Section 164(2) of the Companies Act is prospective in...
A Petition has been filed in the Gujarat High Court challenged the press release for Form GSTR-3B changing the last date for Credit. Petitioner chartered accountant firm “AAP & Co.” challenged the Press release dated...
A petition in Gujarat High Court has challenged E-Way Bill provisions. The division bench comprising of Justice Harsha Devani and Justice A.P Thaker has issued the notice to Centre and State. The Petitioner company “Orson...
A petition has been filed before the Gujarat High Court wherein the validity of a clause in the goods and services tax ( GST ) law that denies benefits to traders who import input goods...
A Division bench of the Indore ITAT including Judicial Member Kul Bharat and Accountant Member Manish Borad ruled that assessee cannot be penalized merely based on wrong statement given by payee. In instant case Assessee...
The Central Government has appointed Justice Pradipkumar Premshankar Bhatt, Former Judge, High Court of Gujarat, as President, Income Tax Appellate Tribunal. The appointment is valid with effect from the forenoon of 24th October, 2018 and...
A two-judge bench of the Gujarat High Court has held that the misconduct proceedings under the Gujarat VAT Act cannot be initiated against advocates, Chartered Accountants and Cost Accountants since the respective professional bodies, i.e,...
A two-judge bench of the Gujarat High Court has upheld the constitutional validity of the provisions of section 140 (5) of the Central Goods and Services Tax (CGST) Act, 2017 and clarified that the provision...
The Gujarat High Court has stayed a communication to submit Service Tax audit report against the petitioners, M/s OWS Warehouse Services LLP. Before the High Court, the petitioner has challenged the communication issued by the...
The Gujarat High Court has issued the notice to Centre and GSTN on a petition challenging the provisions of Central Goods and Services Tax (CGST) Act, seeking interest for delayed IGST Refunds. The petitioner M/s Saraf...
The Gujarat High Court, last week dismissed a petition seeking re-opening of TRAN-1 by holding that no such direction can be given to the department for the omission to include certain transactions by the assessee....
The Gujarat High Court recently held that the chicory roots are ‘tubers’ and are subject to sales tax under the Gujarat Sales Tax Act. Appellant- Firm is engaged in the business of selling of Chicory...
The Goods and Services Tax Network ( GSTN ) has updated a new functionality enabling the taxpayers to apply for payment of GST arrears in installments. “Application for payment of dues in installments has been...
The Gujarat High Court has held that for the purpose of computing Compounding charges, the expression “amount sought to be evaded” in CBDT’s compounding guidelines dated 23.12.2014 means the amount of “tax sought to be...
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