Adi Enterprises Vs Union of India (Gujarat High Court) Applicants prayed to direct respondents to grant refund of amount of IGST already paid by the applicants on Ocean Freight pursuant to the Entry No.10 of Notification No.10/2017-IGST (Rate) dated 28.6.2017 with appropriate interest on such refund. On appeal HC held that respondents are hereby directed […]
Sing Traders Vs State of Gujarat (Gujarat High Court) On bare perusal of the the contents of the show cause notice as well as the impugned order, we find that the said show cause notice is absolutely vague, bereft of any material particulars and the impugned order is also vague and a nonspeaking order. We […]
Manmish Traders Private Limited Vs State of Gujarat (Gujarat High Court) 1. Rule returnable forthwith. Mr. Utkarsh Sharma, the learned AGP waives service of notice of rule for and on behalf of the respondents. 2. By this writ-application under Article 226 of the Constitution of India, the writ-applicant has prayed for the following reliefs:- 12(a) […]
Rajdhani Security Force Pvt. Ltd Vs Union of India (Madhya Pradesh High Court) Section 107 (1) of GST Act provides that an appeal can be preferred within a period of three (3) months from the date of the order, while Section 107 (4) of the Act stipulates that the Appellate Authority, if satisfied that the […]
S.P.Y. Agro Industries Limited Vs Union of India (Andhra Pradesh HC) Penalties have been imposed creating additional liability on the petitioner, which was not reflected in the earlier notice dated 13.08.2020. No opportunity of hearing was given to the petitioner while imposing the said penalty. As stated earlier Section 62 of the Act does not […]
Assistant Commissioner Vs Ashok Kuamr Sureka (Calcutta High Court) We need not go into the controversy as to whether there was a break down of the vehicle, etc. The case has to be approached by considering the bona fides of the transaction as to whether the case warrants detention of the goods and collection of […]
High Court favoured an order passed by the Controlling Authority/ Appellate Authority under the Payment of Gratuity Act, 1972, which directed government bodies to pay gratuity amount claimed by former employees from the time they were employed as daily wage earners till their employment was regularised.
PTC India Financial Services Limited Vs ACIT (Delhi High Court) Present writ petitions have been filed seeking directions to the Respondents to grant credit of tax challans and to pass a rectification order for the assessment year 2016-17 and accordingly refund the excess amounts recovered from the petitioner along with interest. Learned Counsel for the […]
JSW Steel Ltd. vs. Union of India (Orissa High Court) Odisha HC – Input Service Distributor can claim input tax credit only in the case of an inward supply, and an input tax credit transfer from one state to another is not an inward supply. Judgement The Odisha High Court ruled that since no such […]
Praveen Chhabra Vs Real Estate Appellate Tribunal (Delhi High Court) Facts- The petitioner had challenged the order passed by the Real Estate Appellate Tribunal dated November 24, 2021. As per the order, the Delhi Real Estate Appellate Tribunal had stayed all the construction activities, including residential and commercial activities, in the national capital that were […]
