Missing Export Form Not Fatal If Duty-Paid Export Proven: Gujarat High Court Restores Rs 1.29 Crore Excise Rebate

The Gujarat High Court has restored over Rs.1.29 Crore rebate claim of a merchant exporter, holding that the absence of original ARE-1 forms cannot defeat a rebate claim when export and duty payment are otherwise verifiable. ARE-1 stands for Application for Removal of Excisable Goods for Export. It was a statutory export document under the Central Excise Rules, 2002. It recorded details of manufacture, duty payment, and export. Under Rule 18, the original copy was ordinarily required to be...

Order Passed In Fraud Proceedings Cannot Be Reclassified To Avail Amnesty Scheme: Gujarat High Court

The Gujarat High Court held that an order passed under Section 74 of the CGST Act, 2017 involving allegations of fraud, misstatement or suppression of facts cannot be converted into a non-fraud order under Section 73 merely to enable the taxpayer to claim relief under the GST Amnesty Scheme, in the absence of documentary evidence disproving such allegations. A Bench comprising Justice A.S. Supehia and Justice Pranav Trivedi, by its order dated 13 February 2026, rejected the plea of R.B. Pandey...

Gujarat High Court Upholds Classification Of 'Mint Orange 2022' As Industrial Input Under VAT Act

The Gujarat High Court has held that 'Mint Orange 2022' is classifiable as an industrial input under the Gujarat Value Added Tax Act, 2003, clarifying that household use does not prevent a product from being treated as an industrial input when its composition and primary use are industrial in nature.A Division Bench of Justice A.S. Supehia and Justice Pranav Trivedi dismissed the Tax Appeal filed by the Commercial Tax Department, holding that the product qualifies as an aromatic chemical and...

Gujarat High Court Dismissed Appeal In GULAB vs ROSE Trademark Dispute, Warns Trial Court Against Superfluous Judgments

The Gujarat High Court has recently dismissed an appeal filed by Mangrol Oil Mill in its trademark dispute over “GULAB” groundnut oil. The Court refused to interfere with a Commercial Court order that denied interim injunction against Vikas Oil Industries, which markets edible oil under the mark “ROSE”. A Division Bench of Chief Justice Sunita Agarwal and Justice Sanjeev J. Thaker upheld the November 30, 2024 order of the Commercial Court at Morbi. The trial court had rejected the plaintiffs'...

Re-Export Option Lapses If Redemption Fine Paid After 120 Days: Gujarat High Court

The Gujarat High Court on 6 February, held that the 120-day timeline for payment of redemption fine under Section 125(3) of the Customs Act, 1962 is mandatory, and failure to pay within this period renders the re-export option void. A Bench comprising Justice A.S. Supehia and Justice Pranav Trivedi dismissed the writ petition filed by Goodwill Industries, while directing the refund of Rs. 12 lakh redemption fine and retaining the Rs. 8 lakh penalty imposed by the Adjudicating Authority. The...

Gujarat High Court Quashes ₹98 Lakh GST SCN, Says Construction ITC Bar Not Applicable To Leasehold Rights Transfer

The Gujarat High Court has held that Section 17(5)(d) of the Central Goods and Services Tax Act, 2017, which blocks input tax credit on goods or services used for construction of immovable property on one's own account, did not apply in a case where the taxpayer had only transferred leasehold rights and had undertaken no construction activity. A Division Bench of Justice A.S. Supehia and Justice Pranav Trivedi quashed a show cause notice issued under Section 74(1) of the Act and directed the...

Common Independent Director Not 'Common Management': Gujarat High Court Sets Aside GeM Bid Rejection

The Gujarat High Court has held that an Independent Director cannot be treated as part of the common management of a company for the purpose of disqualifying bids under Clause 29 of the Government e-Marketplace General Terms and Conditions, setting aside the rejection of NR Agarwal Industries Ltd's technical bid in a public tender. A Division Bench of Justice Bhargav D. Karia and Justice L.S. Pirzada observed, “the Independent Director stands on a different foot than the Director whether he is...

GST Appeal Cannot Be Entertained Beyond Statutory Limit Of 120 Days: Gujarat High Court

The Gujarat High Court has held that delay in filing an appeal against cancellation of GST registration cannot be condoned beyond the statutory maximum period of 120 days (3+1 months) prescribed under Section 107 of the CGST Act. A Bench of Justice A.S. Supehia and Justice Pranav Trivedi, in a judgment dated 22 January 2026, dismissed a writ petition filed by Rajesh Industries, a proprietorship firm, holding that writ jurisdiction under Article 226 cannot be invoked to override...

Gujarat High Court Quashes Notification Withdrawing Transport and Marketing Assistance Scheme

The Gujarat High Court on 5 February set aside a 2022 Commerce Ministry Notification that withdrew the Transport and Marketing Assistance (TMA) Scheme for certain agricultural products with retrospective effect. A Bench of Justice A.S. Supehia and Justice Pranav Trivedi directed exporters' claims accrued before the cancellation of the Scheme must be processed expeditiously. It held: “All the benefits accruing till the issuance of Notification dated 25.03.2022 shall be extended to the...

Gujarat High Court Sets Aside TDS Order For Failure To Apply 'Make Available' Test Under India–Singapore DTAA

The Gujarat High Court has recently set aside a tax deduction at source order against Solvay Specialities India, holding that the Income Tax Department failed to apply the mandatory “make available” test under the India–Singapore tax treaty. Under this test, tax authorities are required to first determine whether the foreign service provider actually passed on any technical knowledge, skill, or know-how in a way that allows the Indian company to use it independently in the future. Without...

GST Appeal Limitation Starts From Date Of Rejection Of Rectification Order: Gujarat High Court

Recently, the Gujarat High Court clarified that when a rectification application is filed, the limitation period for filing an appeal under Section 107 of the CGST Act runs from the date of disposal of the rectification application, not the original order. A Division Bench comprising Justice A.S. Supehia and Justice Pranav Trivedi noted the delay in adjudication where a rectification application against an original order dated 12 August 2024 was filed on 5 November 2024, to be decided within...

GST Appeal Filed Beyond Statutory Limitation Period Cannot Be Condoned: Gujarat High Court

The Gujarat High Court has dismissed a writ petition challenging the rejection of a Goods and Services Tax (GST) appeal against a demand order on the ground of limitation, clarifying that a High Court cannot condone delay in filing an appeal beyond the maximum period prescribed by the statute. The Division Bench of Justice A.S. Supehia and Justice Pranav Trivedi dismissed an appeal by M/S. Agarwal Enterprises and cautioned that taxpayers are required to remain vigilant and regularly verify...