Gujarat High Court
For assessee
High Courts
Rulings of the High Court of Gujarat, newest first.
6 rulings found
Gujarat High Court
Where restriction in Rule 96(10) governing IGST refund on exports was omitted without a saving clause and both the SCN and consequential order were issued after such omission, restriction could not survive for pending or subsequent proceedings and related actions were to be quashed in alignment with Goodluck India Ltd. ruling
Gujarat High Court
Where restriction under Rule 96(10) on IGST refund for exports was invoked after its omission without any saving or sunset clause, omission indicated legislative intent to end restriction for pending proceedings, so restriction could not apply and assessee was entitled to refund, rendering impugned communication unsustainable
Gujarat High Court
Where taxpayer deposited tax in electronic cash ledger before due dates for certain months but filed GSTR-3B belatedly, and department rejected refund of excess interest by applying Rule 88B prospectively while ignoring Arya Cotton ratio that interest under section 50 runs only till tax deposit, such rejection reflected selective denial and was unsustainable, mandating refund of excess interest deposited by petitioner along with statutory interest
Gujarat High Court
Where assessee challenged restriction of refund of unutilized ITC under Rule 89(5) to inputs only excluding input services, it was held that amendment to Rule 89(5) by Notification No. 14/2022-CT, providing a revised formula for refund of unutilized ITC including input services, was curative and classificatory with retrospective effect; accordingly, RFD-03 deficiency memos were quashed and refund claims were directed to be processed under amended Rule 89(5) read with Section 54
Gujarat High Court
Where rules 89(4B) and 96(10) were omitted by notification without any saving clause, all proceedings including SCNs and orders under those rules lapsed ab initio, making continuation of such proceedings impermissible, thus impugned order in original and subsequent actions were to be quashed and set aside in terms of (Gujarat)
Gujarat High Court
Where assessee transitioned pre-GST VAT credit to electronic credit ledger on introduction of GST regime, refund claim under Section 54(3) for such transitioned credit was impermissible due to statutory bar under second proviso to Section 142(3), and only regular GST-period ITC was eligible for refund; However, transitional VAT credit rejected should be re- credited in ECL of GST regime for future utilization under Section 140