Category Archives: GST Judgments Gujarat

GST on Interest on short term loan charged by Del Credere Agent : AAR Ruling

By | March 22, 2019
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APPELLATE AUTHORITY FOR ADVANCE RULING, GUJARAT Shreenath Polyplast (P.) Ltd., In reAJAY JAIN, MEMBER ADVANCE RULING (APPEAL) NO. GUJ/GAAAR/APPEAL/2018/2 JULY  24, 2018  Bhavesh S. Lakhani and Pravin Dhandhariya, CA for the Applicant. Dr. Prasad Varwantkar for the Respondent. RULING (AJAY JAIN, MEMBER )   M/s. Shreenath Polyplast Pvt. Ltd. raised the following questions for advance ruling – “Whether an amount charged as… Read More »

Directors Bank accounts can not be provisionally attached under GST : HC

By | March 3, 2019
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  HIGH COURT OF GUJARAT H.M. Industrial (P.) Ltd. v. Commissioner, CGST and Central Excise HARSHA DEVANI AND A.P. THAKER , JJ. R/SPECIAL CIVIL APPLICATION NO. 1160 OF 2019 FEBRUARY  7, 2019  Anandodaya S. Mishra for the Appellant. Nirzar S. Desai for the Respondent. JUDGMENT Harsha Devani, J. – By the impugned orders of provisional attachment of the property under section 83… Read More »

Goods seized after search under GST can be released upon execution of bond and bank guarantee : HC

By | February 25, 2019
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HIGH COURT OF GUJARAT Palak Designer Diamond Jewellery v. Union of India HARSHA DEVANI AND A.P. THAKER , JJ. R/SPECIAL CIVIL APPLICATION NO. 16599 OF 2018 JANUARY  29, 2019  Hardik P. Modh for the Appellant. Nirzar S. Desai for the Respondent. JUDGMENT Harsha Devani, J. – Rule. Mr. Nirzar Desai, learned Senior Standing Counsel waives service of notice of rule on behalf… Read More »

High Court struck down Pre-import condition in FTP for availing IGST exemption on import under Advance Authorisation scheme

By | February 25, 2019
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Held  The “pre-import condition” contained in paragraph 4.14 of the Foreign Trade Policy, 2015-2020 inserted vide Notification No.33/2015-2020 dated 13.10.2017 and inserted vide clause (xii) in Notification No.18/2015-Cus vide Notification No.79/2017-Cus dated 13.10.2017, are hereby struck down as being ultra vires the Advance Authorisation Scheme as contained in the Foreign Trade Policy, 2015-2020 as well as the… Read More »

Release of attached bank accounts due to good track record of tax payment of assessee : HC

By | February 14, 2019
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  HIGH COURT OF GUJARAT Mono Steel India Ltd. v. State of Gujarat HARSHA DEVANI AND DR. A.P. THAKER, JJ. R/SPECIAL CIVIL APPLICATION NO. 618 OF 2019 JANUARY  17, 2019  Amal Paresh Dave and Paresh M. Dave for the Appellant. JUDGEMENT   Harsha Devani, J. – Mr. Paresh Dave, learned advocate for the petitioner has submitted that for recovery of a… Read More »

HC allowed to carry legitimate business by suspending GST provisional attachments of Assessee

By | December 4, 2018
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HIGH COURT OF GUJARAT Khushiya Industries (P.) Ltd. v. State of Gujarat AKIL KURESHI AND UMESH TRIVEDI, JJ. R/SPECIAL CIVIL APPLICATION NOS. 14566 AND 14567 OF 2018 OCTOBER  26, 2018 Siraj R. Gori and Varis V. Isani for the Petitioner. Pranav Trivedi, AGP for the Respondent. ORDER   Akil Kureshi, J. – These petitions are filed for challenging provisional orders of attachment passed… Read More »