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Search results for: Gujarat HC

Gujarat HC's Order in The Case of M/S Sanghvi Metal Corporation vs. Union of India & ORS

Gujarat HC Grants Permission to Revise Form GSTR-1 to Correct Turnover Entries

The State Tax officer has issued a show cause notice in Form GST DRC-01 alleging a difference in outward supplies between GSTR-1 and GSTR-3B. The turnover of its sister concerns has been elaborated by the applicant, who has been incorrectly uploaded in GSTR-1 for December 2017, which has developed the discrepancy. For the ITC mismatches, […]

Gujarat HC's Order In The Case of M/S Eris Lifesciences Ltd. Versus Union Of India & Ors

GST ITC Reversal on Expired Drugs: Gujarat HC Seeks Department’s Response

The Gujarat High Court has decided to look into a case involving Eris Lifesciences Ltd., a pharmaceutical company. The company is challenging a demand that requires them to give back tax credits related to returned and expired medicines. The notice has been issued by the bench of Justice Bhargav D. Karia and Justice Pranav Trivedi […]

Gujarat HC's Order in Case of Sazid Ali Khan vs. Office of Principal Commissioner

Gujarat HC: GST Officers Can’t Be Cross-Examined Over Summons or Arrest Memos

The Gujarat HC order states that GST officers administering summons or detention memos do not require cross-checking by the assessee. Justices Bhargav D. Karia and Pranav Trivedi stated that the taxpayer wished to cross-examine individuals from the department who had either issued the summons or the arrest memo. These persons do not need to be […]

Gujarat HC's Order in The Case of Commissioner of Income Tax (International Taxation And Transfer Pricing) vs. M/S Adani Wilmar Ltd.

Gujarat HC: PAN Not Required for Reduced TDS Under DTAA, Upholds Supremacy of Treaty Benefits Over Domestic Law

The Gujarat High Court has ruled that a Permanent Account Number (PAN) is not required to claim the benefit of a lower Tax Deducted at Source (TDS) rate under a Double Tax Avoidance Agreement (DTAA). As per the bench of Justice Bhargav D. Karia and Justice Pranav Trivedi, Section 206AA of the Income Tax Act […]

Gujarat HC's Order in The Case of M/S NRM Metals (India) Private Limited & ANR. vs Union of India & ORS

Gujarat HC: State GST Summons and Orders Without DIN Still Legally Valid

The Gujarat High Court, in a ruling for State Goods and Services Tax (GST) administrations, ruled that the lack of a Document Identification Number (DIN) on summons, notices, or provisional-attachment orders issued via State GST officers does not make those instruments invalid. NRM Metals (India) Pvt Ltd and its director, who filed the writ petitions, […]

Gujarat HC's Order in The Case of Messrs Addwrap Packaging PVT. LTD. & ANR. vs. Union of India & ORS

Gujarat HC: Omission of GST Rule 96(10) Applies Prospectively to All Pending Proceedings

The Gujarat High Court has ruled that a specific rule in the tax regulations, known as Rule 96(10) of the CGST Rules, 2017, will apply going forward, but can also be used in current cases that are still being processed. The Division Bench of Justices Bhargav D. Karia and D.N. Ray on the issue said […]

Gujarat HC's Order In the Case of Ajay Industries vs. Union of India

Gujarat HC: No Fresh GST ITC Demand Without GSTN Verification if Reversal Done Before SCN

The Gujarat High Court favoured a ruling in the case of Ajay Industries, a partnership firm engaged in the manufacturing and sales of cottonseed oil, in a matter of the refund of unutilized Input Tax Credit (ITC) under the Goods and Services Tax (GST) regime. The case is concerned with the firm’s claim of a […]

Gujarat HC's Order in Case of Grasim Industries LTD. Vs Union of India & ORS.

Gujarat HC Penalises Tax Dept ₹1 Lakh for Disregarding Rectified Mismatch in GST Returns

For failing to properly analyse the case of a GST ITC mismatch, the Gujarat High Court imposed a cost of ₹1 lakh on the state tax department. A writ petition has been furnished by the Grasim Industries Ltd to the Gujarat HC contesting an order passed by the adjudicating authority under the Central Goods and […]

Gujarat HC's Order in The Case of Ujala Dyeing And Printing Mills Private Limited vs. DCIT

Gujarat HC: Procedural Mistake in ITR Cannot Block Income Tax Refund

The Gujarat High Court handled a case in which the applicant, Ujala Dyeing and Printing Mills Private Limited, made an error in its income tax return filed on September 24, 2018, while claiming a tax refund of ₹38,08,115. In column 23, the applicant has incorrectly revealed the disallowable expenses rather than the wrong columns 15 […]

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