Category Archives: GST Judgments

Anticipatory bail under GST allowed on bond with surety: HC

By | April 17, 2020

Anticipatory bail under GST allowed on bond with surety: HC HIGH COURT OF GUJARAT Manmohan Lalman Agarwal v. State of Gujarat A Y. KOGJE, J. R/CRIMINAL MISC APPLICATION NO. 21575 OF 2019 JANUARY  31, 2020 N.D. Nanavati, Sr. Adv. and Nandish H. Thackar for the Applicant.. Ankit Shah and Ronak Raval for the Respondent. ORDER 1. This application is filed by the… Read More »

GST Officer to Release detained goods & Vehicle on deposit of specified amount : HC

By | April 16, 2020

GST Officer to release detained goods & Vehicle on deposit of specified amount & confiscation to be considered afresh HIGH COURT OF GUJARAT Shahil Traders v. State of Gujarat J.B. PARDIWALA AND BHARGAV D. KARIA, JJ. R/SPECIAL CIVIL APPLICATION NO. 11018 OF 2019 JANUARY  29, 2020 Uchit N. Sheth, for the Petitioner. Chintan Dave, AGP for the Respondent. JUDGMENT J.B.… Read More »

GST Officer to consider Refund of IGST paid on Export but not filled in shipping bills: HC

By | April 15, 2020

GST Officer to consider Refund of IGST paid on Export but not filled in shipping bills: HC Refund of IGST HIGH COURT OF GUJARAT Heavy Metal & Tubes (India) (P.) Ltd. v. Principal Commissioner of Customs J.B. PARDIWALA AND BHARGAV D. KARIA, JJ. R/SPECIAL CIVIL APPLICATION NO. 3934 OF 2020 FEBRUARY  12, 2020 Avinash Poddar, for the Petitioner.… Read More »

GST Offender to be released on Bail on Bond with Two Sureties : HC

By | April 15, 2020

GST Offender to be released on Bail on Bond with Two Sureties : HC I am of the opinion that this is a fit case to exercise the discretion to enlarge the applicant on bail. Hence, the application is allowed and the applicant is ordered to be released on bail in connection with File No.… Read More »

For TRAN 1 filing after due date , make application before GST Council : HC

By | April 13, 2020

For TRAN 1 filing after due date , make application before GST Council  High court directed that For TRAN 1 filing after due date , make application before GST Council Union of India has extended the last date for submitting the GST TRANS-1 upto 31st December, 2019 but the procedure stipulated under sub-rule 1(A) of Rule 117… Read More »

GST Order for Seized Goods to be passed after taking reply from Assessee : HC

By | April 11, 2020

GST Order for Seized Goods to be passed after taking reply from Assessee GST Order HIGH COURT OF GUJARAT AVH Corporation v. State of Gujarat J.B. PARDIWALA AND BHARGAV D. KARIA, JJ. R/SPECIAL CIVIL APPLICATION NOS. 21615 TO 21617 OF 2019 JANUARY  6, 2020 Bharat T. Rao for the Petitioner. Chintan Dave AGP for the Respondent. ORDER J.B. Pardiwala, J. – Since… Read More »

No GST on salaries of expat employees for services to Indian Office of foreign company : AAR

By | April 10, 2020

No GST on salaries paid to expat employees for services rendered to Indian office of foreign company service provided by the expat employees to the project office fall under the category of “Services by an employee to the employer in the course of or in relation to his employment”. Accordingly, no GST is leviable on… Read More »

Tran-1 upload allowed on GST portal if unable to do due to technical glitches : HC

By | April 10, 2020

Tran-1 upload allowed on GST portal if unable to do due to technical glitches : HC HIGH COURT OF MADRAS Samrajyaa and Company v. Deputy Commissioner of GST & Central Excise DR. ANITA SUMANTH, J. W.P. NO. 35714 OF 2019 W.M.P. NO. 36635 OF 2019 JANUARY  21, 2020 J. Shankarraman, for the Petitioner. A.P. Srinivas, Sr. Standing… Read More »

GST Confiscation order Not Valid if issued without giving any opportunity of being heard to assessee : HC

By | April 10, 2020

GST Confiscation order issued without giving any opportunity of being heard to assessee is Not Valid  : HC HIGH COURT OF GUJARAT Meghmani Organics Ltd. v. State of Gujarat J.B. PARDIWALA AND BHARGAV D. KARIA, JJ. R/SPECIAL CIVIL APPLICATION NO. 14008 OF 2019 JANUARY  8, 2020 Amal Paresh Dave and Paresh M. Dave for the Petitioner. Soaham Joshi, Asstt, Govt. Pleader, for… Read More »