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IGST Refund: HC allows modifications in GSTR-1 & GSTR-3B

Star Rays Vs Union of India (Bombay High Court)

Star Rays Vs Union of India (Bombay High Court) 1. This petition under Article 226 of the Constitution of India seeks a refund of integrated goods and service tax paid in respect of the goods which have been exported. The refund short is aggregates to an amount of Rs.8.42 crores and covers the period from […]...

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HC admits Writ challenging constitutional validity of Section 129 & 130 of CGST Act, 2017

Shan Mohammad Vs. Union of India & Ors. (Rajasthan High Court)

Shan Mohammad Vs. Union of India & Ors. (Rajasthan High Court) By way of this writ petition the petitioner has challenged the constitutional validity of the provisions of Section 129 & 130 of the Central Goods & Services Tax Act, 2017 and the corresponding Sections of the Rajasthan Goods & Services Tax Act, 2017. Section [...

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HC admits appeal on last date to avail ITC for July, 2017 to March, 2018

AAP And Co., Chartered Accounts Vs. Union Of India (Gujarat High Court)

AAP And Co., Chartered Accounts Vs. Union of India (Gujarat High Court) Press release for Form GST-3B changing last date for credit challenged: Gujarat High Court issues notice to Centre, GST Council and State Petitioner chartered accountant firm “AAP & Co.” challenged the Press release dated 18.10.2018 to the extent that the last...

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Allow manual filing of revised TRAN-1, ITC-01 & GSTR-3B: HC

Indusind Media Communications Ltd. Vs Union Of India (Bombay High Court)

Indusind Media Communications Ltd. and Anr. Vs Union Of India (Bombay High Court) In view of the above, the undisputed position before us is that the Petitioners are entitled to distribute the Input Credit available with it as on 1st July 2017 amongst its branches/locations. This distribution has not been possible on account of tech...

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Goods not to be be seized if e-way bill generated before seizure order

Axpress Logistics India (P.) Ltd. Vs Union of India (Allahabad High Court)

We have perused the relevant documents, namely, Invoice, Goods receipt, E-way Bills etc., which are enclosed as Annexures to the writ petition and found that the E-way bill under the UPGST Act has been downloaded by the petitioner, much before the detention and seizure of the goods and the vehicle, disclosing all the necessary information...

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HC admit Appeal on Power of Commissioner related to Form GSTR-3B & GST Payment date issue

Anil Goel And Associates Vs Union of India & ORS. (Delhi High Court)

Anil Goel And Associates Vs Union of India & ORS. (Delhi High Court) Vide Notification No. 23 of 2017-Central Tax dated 17.08.2017 the assessee were required to compute and deposit tax for the month of July, 2017 in cash as per Rule 87 of the Rules on or before 20.08.2017. The due date for filing […]...

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HC on Goods detained for not uploading Part-B of E-Way Bill

M/S. Panel Source LLP Vs The Assistant State Tax Officer (Kerala High Court)

Kerala High Court held that the goods seized for want of Part-B of E-Way Bill can be released on furnishing bank guarantee and a simple bond without sureties....

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Bogus GST Bill: HC suspends provisional attachment of Factory & Bank

Khushiya Industries (P.) Ltd. Vs State of Gujarat (High Court Gujarat)

we would permit the petitioner to carry on the legitimate business by suspending provisional attachments subject to fulfillment of following conditions: (i) The petitioner creates an undertaking to maintain a stock of the goods of a minimum of Rs. 5 crores. Such undertaking shall be filed before the department as well as before this Co...

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Central Excise Officers of DGCEI have all India jurisdiction : Delhi HC

National Building Construction Company Limited Vs Union Of India & Ors. (Delhi High Court)

National Building Construction Company Limited Vs Union Of India & Ors. (High Court Delhi) Delhi High Court held as under: (i) Central Excise Officers of DGCEI have all India jurisdiction and can issue notices and enquire into the matters relating to service-tax against any assessee/ person even if the said person or assessee is regis...

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Towers and Shelters are not Immovable Properties: Cenvat Credit allowed

Vodafone Mobile Services Limited Vs Commissioner Of Service Tax (Delhi High Court)

Vodafone Mobile Services Limited Vs Commissioner Of Service Tax (Delhi High Court) Tribunal had denied CENVAT credit to the assessee on the premise that the towers erected result into an immovable property, which is erroneous and contrary to the judgment of the Supreme Court in the case of Solid and Correct Engineering (supra). The towers...

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