Category Archives: GST Judgments Gujarat

Refund eligible of ITC received from Input Service Distributor lying unutilized due to exports : High Court

By | March 6, 2022

Refund eligible on ITC received from Input Service Distributor lying unutilized due to exports : High Court HIGH COURT OF GUJARAT IPCA Laboratories Ltd. v. Commissioner J.B. PARDIWALA AND MS. NISHA M. THAKORE, JJ. SPECIAL CIVIL APPLICATION NO. 638 OF 2021 FEBRUARY  18, 2022 Anandodaya S. Mishra for the Petitioner. Nikunt K. Raval for the Respondent. ORDER J.B. Pardiwala, J.—… Read More »

No confiscation of goods due to bogus billing practice

By | March 18, 2020

It was submitted that in the absence of any discrepancy in the documents and the goods, it is not permissible for the respondents to confiscate either the vehicle or the goods. HIGH COURT OF GUJARAT Raj Chamunda Roadlines v. State of Gujarat HARSHA DEVANI AND SANGEETA K. VISHEN, JJ. R/SPECIAL CIVIL APPLICATION NO. 20021 OF 2019 NOVEMBER… Read More »

No detention of goods After payment of GST & Penalty: HC

By | June 8, 2019

Gujarat High Court Shree Radhe Steel Vs  State of Gujarat No. Special Civil Application No. 7065 of 2019 Dated : 10/04/2019 1. A perusal of the Notice for Confiscation of Goods or Conveyance and Levy of Penalty under section 130 of the Central Goods and Services Tax Act, 2017 read with the relevant statutory provisions (Annexure-A to the… Read More »

GST Advance ruling not passed in 90 days , Writ Petition Accepted by HC

By | May 21, 2019

HIGH COURT OF GUJARAT Sonal Products v. State of Gujarat MS. HARSHA DEVANI AND BHARGAV D. KARIA, JJ. R/SPECIAL CIVIL APPLICATION NO. 6248 OF 2019 MARCH  28, 2019 D.K. Puj for the Petitioner. ORDER Ms. Harsha Devani, J. – Mr. D.K. Puj, learned advocate for the petitioner, has submitted that though alternative remedy of appeal has been provided under… Read More »

GSTR 3B filing allowed without payment of GST by HC

By | May 10, 2019

Gujarat High Court Octagon Communications Pvt Ltd Vs Union of India Special Civil Application No. 5873 of 2019 Date of Judgement: 18/04/2019 1. Despite service of notice, there is no appearance on behalf of the respondents No.2 and 3. 2. Uchit Sheth, learned advocate for the petitioner has submitted that there is no condition for… Read More »

No writ petition for Bank Account attachment under GST as alternate remedy available : HC

By | May 9, 2019

HIGH COURT OF GUJARAT Pranit Hem Desai v. Addl. Director General, DGGI MS. HARSHA DEVANI AND BHARGAV D. KARIA, JJ. R/SPECIAL CIVIL APPLICATION NO. 7321 & 7323 TO 7327 OF 2019 APRIL  12, 2019  D.K. Trivedi for the Petitioner. ORDER Harsha Devani, J. – In all these petitions, the petitioners have challenged the orders of attachment of the bank… Read More »

Applicant arrested for fake Billing and wrong ITC claim released by High Court on personal bond and surety

By | May 7, 2019

The applicant is ordered to be released on regular bail in connection with File No. CCST/ADENF/FSU-7/MadhavArrest/2018-19/B.4 & AC/U- 6/Arrest/2018-19/B.5811 of the office of the Chief Commissioner of State Tax, Flying Squad Unit-7, Gujarat State Ahmedabad on executing a personal bond of Rs. 10,000 (Rupees Ten Thousand Only) with one surety of the like amount to… Read More »

Re-credit of rejected GST Refund Claim through GSTR-3B : Gujarat High Court

By | May 3, 2019

M/s GARDEN SILK MILLS LTD (R/Special Civil Application No. 7397 of 2018),in which the respondent revenue (proper officer) is directed to re-credit the amount of refund rejected to the Electronic Credit Ledger on the basis of Form GST RFD-PMT 03 or in case no mechanism is available with the proper officer, the petitioner shall be permitted… Read More »

GST :Vehicle cannot be detained for Deficiency in Lorry Receipt : HC

By | April 14, 2019

Gujarat High Court F S Enterprise Vs State of Gujarat Special Civil Application No. 7062 of 2019  12/04/2019 1. Mr. Uchit Sheth, learned advocate for the petitioner has invited the attention of the court to the Form GST MOV-06 whereby the vehicle as well as the goods of the petitioner have been detained under section… Read More »

GST: HC releases seized goods without complying Section 129 of CGST Act

By | March 29, 2019

Gujarat High Court Synergy Fertichem Pvt.Ltd Vs State of Gujarat Appeal Number : Special Civil Application No. 4730 of 2019 Date of Judgement/Order : 08/03/2019 FULL TEXT OF THE HIGH COURT ORDER / JUDGMENT 1. On 06.03.2019 this Court had passed an order in the following terms; “1. Mr. Uchit Sheth, learned advocate for the… Read More »