Imposing Excess Entry Tax and then allowing the same as VAT Refund is Illegal: Gujarat HC strikes down Notification [Read Judgment]

The High Court of Gujarat, while invalidating the notification imposing a high rate of the entry tax, has held that the action of the State Government continuing with the imposition of excess entry tax has...

Interest Tax leviable even if Company’s Main Object is not Finance: Gujarat HC [Read Judgment]

A two-judge bench of the Gujarat High Court has recently held that even if the assessee-Company is not a financial company as per its Memorandum of understanding, it can be subjected to interest tax under...

Gujarat HC permits to File Refund application as Chilling and Packaging of Milk is Exempted under GST [Read Judgment]

The Gujarat High Court has permitted the petitioner to file the refund application as chilling and packaging of milk is exempted under Goods and Service Tax (GST). In the case of M/s Gujarat Co-Operative Milk...

Gujarat HC allows Refund of IGST Paid on Import of Goods under EPCG Scheme [Read Judgment]

The Gujarat High Court has allowed the Refund of Integrated Goods and Services Tax ( IGST ) paid on the Import of Goods under Export Promotion Capital Goods (EPCG) Scheme. In the case of M/s...

No Charge on the Property for Alleged Dues of the Erstwhile Owners: Gujarat High Court [Read Judgment]

The Gujarat High Court has held that as the property had already been purchased by the petitioners, no charge could be entered on the property for alleged dues of the erstwhile owners. The ruling was...

Input Tax Credit Can’t be denied on Expiry of Time Limit for Filing Revised Form GST Tran-1: Gujarat HC [Read Judgment]

The Gujarat High Court has ruled that, Input Tax Credit Can’t be denied on Expiry of Time Limit for Filing Revised Form GST Tran-1. By this petition under Article 226 of the Constitution of India,...

GST Department can’t detain Goods on ground that Transport Receipt was a Photocopy and Details filled in Transport Receipt were Handwritten: Gujarat HC [Read Judgment]

The Gujarat High Court has observed that, Goods and Services Tax ( GST ) department cannot detain goods on the ground that the transport receipt was a photocopy and the details filled in the transport...

GST: Order of Attachment of Bank Account is Prima Facie without Authority of Law, says Gujarat HC [Read Order]

The Gujarat High Court has observed that, the order of attachment of bank account is prima facie without the authority of law and the order of blocking of credit is not backed by any statutory...

Gujarat High Court orders Inquiry against GST Officials [Read Order]

The Gujarat High Court has ordered an inquiry against Goods and Services Tax ( GST ) Department Officials illegally staying at the house of a taxable person without the authority of law. According to the...

If No discrepancy in E-Way Bill or Tax Invoice the conveyance shall be allowed to move further: Gujarat HC quashes Detention Order [Read Judgment]

The Gujarat High Court has ruled that, if upon verification of the documents and on verification of the goods, no discrepancy is found, the conveyance shall be allowed to move further. The petitioner has challenged...

Gujarat HC quashes Order of Detention of Goods citing the Ground that it is a Non-Speaking Order [Read Judgment]

The Gujarat High Court has quashed an order of detention of goods citing the Ground that it is a Non-Speaking Order. The petitioner has challenged the notice dated 16.5.2019 issued in Form GST MOV-10 as...