Ranvir Kumar Karan Vs Union of India (Madhya Pradesh High Court) In view of the Apex court judgment in Civil Appeal No.10177 of 2018 in the case of Union of India vs. Hind Energy and Coal Benefication (India Ltd.) HC dismisses plea challenging Levy and collection of cess under Section 8 of the Goods and […]
High Court held Declaration forms or ‘C’ Forms are required to be issued by the relevant State, which in the present case is State of Rajasthan.
Admittedly, the issuance of notice and initiation of re-assessment proceeding are beyond six years and, prima facie, it is barred by limitation both under the old Act as well as under newly amended provision relating to Section 147 of the Act.
Balkrishna Industries Limited Vs Union of India (Gujarat High Court) The petitioner has prayed for direction to refund of Rs. 21,71,74,611/-, which is unutilised input tax credit to be refunded without any Integrated Goods and Services Tax (IGST) debit with interest. Section 16 of the Act allows registered person to take credit on input tax […]
The show cause notice issued to the petitioner in this case shows that the same has been issued in Form GST Reg 31, which is the form for issuing a notice regarding suspension of registration.
When investigation has already commenced prior to the filing of application, the ARA shall not admit the application as per proviso to sub-section (2) of Section 98, we are of the view that the ARA should not have admitted the application in the instant case and issued its ruling.
For the technical fault is in the department’s system, petitioner should not be suffered and victimized respect unless the respondents’ specific case with specific record is that the aforesaid objection of the petitioner was uploaded beyond the time granted.
Adisan Laboratories Pvt. Ltd. Vs Union of India (Bombay High Court) The Petitioners have challenged the order passed by the Assistant Commissioner, Central Tax, Pune -1 Commissionerate, Pune dated 31 May 2022 rejecting the claim of the Petitioners for refund due to account of Input Tax Credit accumulated due to inverted duty structure. The procedure […]
Pandidorai Sethupathi Raja Vs Superintendent of Central Tax (Madras High Court) This order, passed in a batch of 44 writ petitions is a sequel to several earlier orders passed in other batches of writ petitions wherein the cause of action is similar/identical to that in the present writ petitions. All petitioners challenge either orders passed […]
Randhawa Construction Co Vs Union of India (Gujarat High Court) The show cause notice should reflect the jurisdictional facts based on which the final order is proposed to be passed. The person proceeded against would then have an opportunity to show cause that the authority had erroneously assumed existence of a jurisdictional fact and, since […]
