![Customs Officer / DRI empowered to arrest a person on reasonable apprehension of Smuggling: Gujarat HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2020/09/DRI-smuggling-arrest-Taxscan.jpeg "Customs Officer / DRI empowered to arrest a person on reasonable apprehension of Smuggling: Gujarat HC [Read Judgment]")
Customs Officer / DRI empowered to arrest a person on reasonable apprehension of Smuggling: Gujarat HC [Read Judgment]
The Gujarat High Court, while interpreting the Custom Laws held that an officer of customs or the Directorate of Revenue Intelligence (DRI) can...
![GST: Application for Provisional Release of Seized Goods can be preferred only after filing appeal, says Gujarat HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/09/provisional-release-seized-goods-Taxscan.jpg "GST: Application for Provisional Release of Seized Goods can be preferred only after filing appeal, says Gujarat HC [Read Order]")
![Gujarat High Court quashes VAT order and demand notice passed due to Procedural Lapses [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/09/Gujarat-High-Court-VAT-Proceedural-Lapses-Taxscan.jpg "Gujarat High Court quashes VAT order and demand notice passed due to Procedural Lapses [Read Order]")
![GST: Gujarat HC upholds Provincial Attachment of Bank Accounts accused involved in bogus billing and fake generation of E-Way Bill [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2020/09/E-way-bill-bank-accounts-Taxscan.jpg "GST: Gujarat HC upholds Provincial Attachment of Bank Accounts accused involved in bogus billing and fake generation of E-Way Bill [Read Judgment]")
![Gujarat High Court issues notice on Plea challenging Provision blocking ITC due to non-filing of GSTR-3B by vendor [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/09/plea-challenging-provision-blocking-ITC-GSTR-3B-Taxscan.jpg "Gujarat High Court issues notice on Plea challenging Provision blocking ITC due to non-filing of GSTR-3B by vendor [Read Order]")
SEZ Unit can claim Refund of ITC of GST distributed by ISD Unit: Gujarat High Court allows Britannia’s plea [Read Judgment]
The Gujarat High Court allowed Britannia Industries to petition for a claim of refund of Input Tax Credit (ITC) distributed by Input Service Distributor (ISD) under Section 54 of the CGST Act. The...
![SEZ Unit can claim Refund of ITC of GST distributed by ISD Unit: Gujarat High Court allows Britannia’s plea [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2020/09/Gujarat-High-Court-Britannia-SEZ-Unit-ITC-ISD-Unit-GST-Taxscan.jpeg "SEZ Unit can claim Refund of ITC of GST distributed by ISD Unit: Gujarat High Court allows Britannia’s plea [Read Judgment]")
Assessee entitled to Refund in absence of any Power with Revenue to forfeit Excess Tax: Gujarat High Court [Read Order]
The Gujarat High Court while directing the authority to refund said that the assessee entitled to refund in absence of any power with Revenue to forfeit excess tax. The petitioner, Advanced Systek...
![Assessee entitled to Refund in absence of any Power with Revenue to forfeit Excess Tax: Gujarat High Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/08/Gujarat-High-Court-Refund-Excess-Tax-Taxscan.jpg "Assessee entitled to Refund in absence of any Power with Revenue to forfeit Excess Tax: Gujarat High Court [Read Order]")
VAT: Gujarat High Court quashes order and demand notice passed by Authority for Procedural Lapses [Read Judgment]
The Gujarat High Court quashed the order and the demand notice passed by the respondent authority because of the procedural lapses and remitting the matter back to the respondent authority for fresh...
![VAT: Gujarat High Court quashes order and demand notice passed by Authority for Procedural Lapses [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2020/08/VAT-Gujarat-High-Court-demand-notice-procedural-lapses-Taxscan.jpg "VAT: Gujarat High Court quashes order and demand notice passed by Authority for Procedural Lapses [Read Judgment]")
![Gujarat HC quashes Form GST DRC-01A as writ applicant was denied opportunity of hearing [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/08/Form-GST-DRC-01A-provisional-attachment-taxscan.jpeg "Gujarat HC quashes Form GST DRC-01A as writ applicant was denied opportunity of hearing [Read Order]")
Gujarat High Court imposes cost of Rs. 1 Lakh against Excise Officer for not issuing Refund [Read Order]
The Gujarat High Court ordered a cost of Rs.1 Lakh against Excise Officer for not issuing a refund. The petitioner, M/s Century Copper Rod Pvt. Ltd. and one of its directors Mohammed Zenulbhai Vasi...
![Gujarat High Court imposes cost of Rs. 1 Lakh against Excise Officer for not issuing Refund [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/07/Gujarat-High-Court-Excise-Officer-issuing-refund-Taxscan.jpg "Gujarat High Court imposes cost of Rs. 1 Lakh against Excise Officer for not issuing Refund [Read Order]")
Service provided by Intermediary in India at location of Supplier of Service subject to GST: Gujarat High Court
The Gujarat High Court, while upholding the validity of section 13(8)(b) read with Section 2(13) of the IGST Act, 2017 held that the service provided by intermediary in India cannot be treated as...
Gujarat HC reads down Explanation to GST Rule denying Refund of ‘Unutilized Input Tax’ paid on ‘Input Services’ as part of ITC [Read Judgment]
A two-judge bench of the Gujarat High Court has categorically held that the Explanation (a) to Rule 89(5) of the CGST Rules which denies the refund of “unutilized input tax” paid on “input services”...
![Gujarat HC reads down Explanation to GST Rule denying Refund of ‘Unutilized Input Tax’ paid on ‘Input Services’ as part of ITC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2020/07/refund-unutilized-input-tax-input-services-Taxscan.jpg "Gujarat HC reads down Explanation to GST Rule denying Refund of ‘Unutilized Input Tax’ paid on ‘Input Services’ as part of ITC [Read Judgment]")