Gujarat High Court
Omission Of Rule 96(10) Of CGST Rules Operates Prospectively But Applies To All Pending Proceedings: Gujarat High Court
The Gujarat High Court stated that omission of Rule 96(10) Of CGST Rules, 2017 operates prospectively but applies to all pending proceedings. The Division Bench of Justices Bhargav D. Karia and D.N. Ray was addressing the issue where a group of petitions have challenged the vires of Rule 96(10) of the Central/State Goods and Services Tax Rules, 2017 as substituted by the Central Goods and Services Tax (12th Amendment) Rules, 2018 with effect from 9.10.2018. The ...
Whether Compensation Cess Is Leviable On Goods Supplied To Merchant Exporter: Gujarat High Court Asks GST Council To Decide
The Gujarat High Court has referred a matter to the GST Council to decide on whether the compensation cess is leviable on goods supplied to merchant exporter. The Division Bench of Justices Bhargav D. Karia and D.N. Ray observed that “……..no notification is issued by the Central Government or State Government under the Compensation Cess Act and therefore, the assessee is made liable to pay Compensation Cess at normal rate i.e. 160% on the supply of goods to merchant exporters for...
Penalty Orders U/S 270A Of Income Tax Act Cannot Be Issued After Approval Of Resolution Plan U/S 31 Of IBC: Gujarat HC
The Gujarat High Court bench of Justices Bhargav D. Karia and D.N.Ray has held that Penalty orders under Sections 270A, 271(1)(c), and 271AAC(1) of the Income Tax Act, 1961 (Income Tax Act) cannot be issued after the approval of the Resolution Plan under Section 31 of the Insolvency and Bankruptcy Code, 2016 (Code). Once the Resolution Plan is approved by the Adjudicating Authority, all claims, including statutory dues, stand extinguished, and no further proceedings in respect of such dues...
Notice U/S 263 Of Income Tax Act Cannot Be Issued By Authority After Approval Of Resolution Plan U/S 31 Of IBC: Gujarat High Court
The Gujarat High Court bench of Justice Bhargav D. Karia and Justice D.N.Ray has held that after approval of the Resolution Plan under Section 31 of the Insolvency and Bankruptcy Code, 2016 (Code), all liabilities prior to the approval of the plan stand extinguished. Therefore, the Income Tax Authority cannot be permitted to issue a notice under Section 263 of the Income Tax Act, 1961 (Act) seeking to revise the assessment after the approval of the Plan. Brief Facts: Amw Auto...
Assessee Entitled To Interest On Refund Under Direct Tax 'Vivad Se Vishwas' Scheme: Gujarat High Court
The Gujarat High Court stated that the assessee is entitled to the interest on refund under Direct Tax Vivad Se Vishwas Scheme. “it is true that the assessee is not entitled to interest under Section 244A of the Income Tax Act, 1961, however, when the assessee has opted for direct tax for Vivad se Visvas Scheme 2020 and filed the application which was approved by the designated authority and refund order is also passed as per the said scheme on 12/05/2022 by the Jurisdictional...
Plea That Signed Copy Of Award Was Not Received Cannot Be Raised For First Time In Appeal U/S 37 Of Arbitration Act: Gujarat High Court
The Gujarat High Court bench of Chief Justice Sunita Agarwal and Justice Pranav Trivedi has held that the plea that limitation period for challenging the award under section 34 of the Arbitration and Conciliation Act, 1996 (Arbitration Act) did not start as the signed copy of the award was not received by the party, cannot be raised for the first time in appeal under section 37 of the Arbitration Act. Brief Facts: The present appeals have been filed against orders passed by the Civil...
Subsidiary Supplying To Parent Company In Independent Capacity Cannot Be Considered 'Intermediary Service' U/S 2(13) IGST Act: Gujarat HC
The Gujarat High Court has made it clear that where a subsidiary company provides goods or services to its parent company in its independent capacity, it cannot be said that such services fall under 'intermediary service' under Section 2(13) of the Integrated Goods and Service Tax Act, 2017. The provision defines “intermediary” as a broker, an agent or any other person who arranges or facilitates the supply of goods or services or both, between two or more persons. In the case at...
Court's Jurisdiction U/S 34 Of Arbitration Act Against Award Under MSMED Act Is Determined By Agreement Between Parties: Gujarat HC
The Gujarat High Court bench of Mrs. Chief Justice Sunita Agarwal and Mr.Justice Pranav Trivedi of has held that the jurisdiction of the Court to hear the application under Section 34 of the Arbitration Act' 1996 as to challenge the award passed under Section 18(4) of the MSMED Act' 2006, would be governed by the agreement between the parties which has conferred exclusive jurisdiction to a particular Court. Brief Facts The present appeal is directed against the judgment and order...
GST | Delhi HC Orders Refund Of Service Tax Paid On Ocean Freight, Cites Gujarat HC Judgment Declaring It Unconstitutional
The Delhi High Court on Thursday ordered the GST Department to refund the service tax paid by certain importers on ocean freight (transportation of goods by vessel). In doing so, a division bench Justices Yashwant Varma and Dharmesh Sharma cited the Gujarat High Court's judgment in M/s Sal Steel Ltd. & Anr. vs. Union of India (2019) where it was declared that levy of service tax on ocean freight is unconstitutional. The Gujarat High Court had rendered the decision in connection...
Mere Existence Of Arbitration Clause In Agreement Does Not Automatically Bar Jurisdiction Of Civil Court: Gujarat High Court
The Gujarat High Court bench of Justice Divyesh A. Joshi has held that mere existence of arbitration clause in the agreement does not bar jurisdiction of the civil court automatically. Brief Facts This Civil Revision Application under section 115 of the CPC has been filed against an order passed by the Additional Senior Civil Judge, Ahmedabad by which an application under section 8 was rejected. The dispute arose from allegations of mismanagement and refusal to share accounts and...
Certified Copy Not Necessary To File GST Appeal, Order Downloaded From Site Enough: Gujarat High Court
Quashing an order of the tax authority which rejected a GST Appeal due to non-submission of a certified copy, the Gujarat High Court said that when an appealed order is available on a common portal and can be directly accessed by the Appellate Authority, there should be no need to submit a “certified copy” to confirm its authenticity.The court further underscored that in today's age insistence on certified copy of orders which can be obtained directly from the website of judicial and...
Requirement Of Serving Notice On Other Party For Appointment Of Arbitrator Is Dispensed With In Statutory Arbitration: Gujarat High Court
The Gujarat High Court Bench of Chief Justice Sunita Agarwal and Justice Pranav Trivedi held that the arbitration proceedings under consideration is not a commercial arbitration, but a statutory arbitration. The Arbitrator is appointed pursuant to the provisions of Section 84(5) of the Multi State Co-operative Societies Act. The appointment of the Arbitrator is made by the State Government on behalf of the Central Government. The argument canvassed by the learned counsel for the...