Lupin Ltd. Vs Union of India (Andhra Pradesh High Court) The petitioner challenged ex-parte order refund cannot be rejected merely for non-submission of documents. Relies upon the rule 90(3) and proviso thereto of CGST Rules. The Petitioner challenged ex-parte order rejecting claim for refund on the ground of non-submission of documents. Argues that the circular […]
Telangana HC follows SC Judgment in Filco Trade on opening of GST Portal for claiming transitional credit for two months from 01.09.2022 to 30.10.2022.
Opportunity to cross examine witnesses not given to petitioner. Rule of alternate remedy not a bar for High Court to exercise Writ jurisdiction.
Pallavi Naresh Shah Vs. Union of India (Bombay High Court) No reply was filed by the assessee due to technical glitch on portal. order passed subsequently, under Section 147 r/w section 144B of the Income Tax Act, 1961 set aside. Matter remanded back. The Petitioner challenged the order of assessment passed under section 147 read […]
Impugned show cause notices are void and bad-in-law in view of non-adjudication after a lapse of nearly 10 years from the date of issuance of first show cause notice.
Vodafone Idea Limited Vs Government of NCT of Delhi (Delhi High Court) The HC directed the Revenue Department to issue the rectified C-Forms, subject to the verification of entitlement on merits, without being burdened with issue concerning limitation. The petitioner is a telecom service provider. It undertook inter-state sales (C Forms). There was an error. […]
The assessee is entitled to avail Cenvat Credit in respect of inputs and packaging material used in manufacturing of trial batches of medicament.
ESL Steel Limited Vs Bharat Heavy Electronic Limited (Jharkhand High Court) The Petitioner made supplies for export to Bharat Heavy Electricals Ltd (BHEL). The goods were ultimately exported, albeit with delay. Petitioner and BHEl made representations to the Revenue for condonation of delay in exports. Reliance was placed on Para 5.1 of Circular No. 37/11/2018-GST […]
Sai Kripa Confectioneries Vs Union of India (Bombay High Court) Provisional attachment of bank account along with credit ledger account was unblocked on the admission of the Commissioner that there was an error in judgement. Alert made as risky exporter was also removed. The Petitioner challenged the attachment of bank accounts, blocking of credit ledger […]
Firmenich Aromatics Production (India) Pvt. Ltd. Vs Union of India (Gujarat High Court) Gujarat High Court issues notice to Central Government and State seeking to know steps to taken for constituting GST Tribunal. The Hon’ble Court issues notice to Central Government and State seeking to know steps taken for constituting GST Tribunal, even after the […]
