Vimal Yashwantgiri Goswami Vs State Of Gujarat

Date: January 6, 2022

Court: High Court
Bench: Gujarat
Type: Special Civil Application
Judge(s)/Member(s): Paridiwala, Thakore
Sign in to download the documents

Subject Matter

Disallowing debit of electronic credit ledger ceases to have effect after the expiry of a period of one year from the date of imposing such restriction

Input Tax CreditProvisional Attachment

Summary

The orders of provisional attachment under challenge could be said to have been outlived statutory right considering the fact that the orders impugned are dated 23.07.2019 and it would cease to operate on expiry of period of one year as prescribed un…

1. Rule returnable forthwith. Mr. Utkarsh Sharma, the learned AGP waives service of notice of rule for and on behalf of the respondent no.1; Mr. Amar Bhatt, the learned counsel waives service of notice of rule for and on behalf of the respondent no.4. 2. Draft amendment is allowed. The same shall be carried out at the earliest. 3. The petitioner is registered with the GST authority having its regi…

Sign in to read the full case

Create a free account or sign in to access the complete content.