March 6, 2023

No penalty for non-transportation of goods within validity of E way bill due to agitation & blocked traffic

Leave a Comment / Supreme Court / By kkagarwal

Brief summary of the case Court: Telangana High CourtNumber: WP 9688/2020Petitioner: M/s Satyam Shivam Papers Pvt. Ltd.Respondent: Assistant Commissioner (ST) & Ors.Date of decision: 02.06.2021Judges: Honourable Sri Justice M.S.Ramachandra Rao and Sri Justice T.Vinod Kumar Download M/s Satyam Shivam Papers Pvt. Limited Vs Assistant Commissioner (ST) & Ors. Brief summary of the case Court: Supreme …

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Goods in transit cannot be confiscated for Under-valuation & Wrong Route

Leave a Comment / Gujarat High Court / By kkagarwal

Brief summary of the case Court: IN THE HIGH COURT OF GUJARAT AT AHMEDABADNumber: 19549 of 2021Petitioner: Karnataka Traders Respondent: State of GujaratDate of decision: 06.01.2022Judges: Honourable Mr.Justice J.B.Pardiwala and Ms.Justice Nisha M.Thakore Download Karnataka Traders Vs State of Gujarat GST Case

Release of goods on payment of redemption fine | Section 130 of CGST Act

Leave a Comment / Karnataka High Court / By kkagarwal

Brief summary of the case Court: IN THE HIGH COURT OF KARNATAKA, BENGALURUNumber: WRIT PETITION NO.14645 OF 2021(T-RES)Petitioner: Shel SinghRespondent: CTODate of decision: 25.08.2021Judges: Honourable Mr Justice Krishna S.Dixit Download Shel Singh vs CTO GST Case

Analysing Rule 140 of CGST Rules for confiscation of goods / release of goods detained u/s 129 of CGST Act

Leave a Comment / Kerala High Court / By kkagarwal

Brief summary of the case Court: IN THE HIGH COURT OF KERALA AT ERNAKULAMNumber: WA.No. 2070 of 2018Petitioner: Noushad AllakkatRespondent: State Tax OfficerDate of decision: 08.11.2018Judges: Honourable Mr.Justice K.Vinod Chandran and Mr.Justice Ashok Menon Download Noushad Allakkat vs State Tax Officer GST Case

Manual claim of refund

Leave a Comment / Andhra Pradesh High Court / By kkagarwal

Brief summary of the case Court: Andhra Pradesh High CourtNumber: WRIT PETITION No.10637 OF 2021Petitioner: M/s. Varshan EnterprisesRespondent: Office of the GST CouncilDate of decision: 09.12.2022Judges: Honourable Sri Justice A.V.Ravindra Babu Download M/s. Varshan Enterprises v. Office of the GST Council GST Case

Payment of interest on refund @ 6% p.a. and not 9% p.a.

Leave a Comment / Supreme Court / By kkagarwal

Court: IN THE SUPREME COURT OF INDIANumber: CIVIL APPEAL NOS.2995-2996 OF 2022Petitioner: UNION OF INDIA & ORS.Respondent: M/S.WILLOWOOD CHEMICALS PVT. LTD.& ANR Date of decision: 19.04.2022Judges:Uday Umesh Lalit,J Download Willowood Chemicals vs UOI GST Case

The refund formula of inverted duty structure challenged

Leave a Comment / Supreme Court / By kkagarwal

Brief summary of the case Court: IN THE SUPREME COURT OF INDIANumber: Civil Appeal No 4810 of 2021Petitioner: M/S. Choksi ExportsRespondent: UOIDate of decision: 13.12.2021Judges: Honourable Dr Dhananjaya Y Chandrachud Download VKC Footsteps India Pvt Ltd vs. UOI GST Case

Payment of interest on refund @ 6% p.a. and not 9% p.a.

Leave a Comment / Gujarat High Court / By kkagarwal

Court: IN THE HIGH COURT OF GUJARAT AT AHMEDABADNumber: C/SCA/15833/2018Petitioner: Cosmo films limited Respondent: Union of IndiaDate of decision: 20.10.2020Judges: Honourable Mr.Justice J.B.Pardiwala and Mr.Justice Bhargav D.Karia Download Cosmo films limited vs UOI GST Case

ITC cannot lapse by issue of notification

Leave a Comment / Gujarat High Court / By kkagarwal

Brief summary of the case Court: IN THE HIGH COURT OF GUJARAT AT AHMEDABADNumber: NO.11637 of 2020Petitioner: Shabnam Petrofils Pvt. LtdRespondent: Union of India Date of decision: 17.07.2019Judges: Honourable Mr.Justice J.B.Pardiwala and Mr.Justice A.C.Rao Download Shabnam Petrofils Pvt. Ltd. Vs UOI GST Case

ITC Transfer From One State To Another Is Not An Inward Supply

Leave a Comment / Orissa High Court / By kkagarwal

Brief summary of the case Court: IN THE HIGH COURT OF ORISSA AT CUTTACKNumber: W.P. (C) No. 10052 of 2022Petitioner: JSW SteelRespondent: Union of India Date of decision: 17.05.2022Judges: Honourable Justice Jaswat Singh and Justice M.S.Raman Download Justice Jaswat Singh and Justice M.S.Raman GST Case

No penalty for non-transportation of goods within validity of E way bill due to agitation & blocked traffic

Goods in transit cannot be confiscated for Under-valuation & Wrong Route

Release of goods on payment of redemption fine | Section 130 of CGST Act

Analysing Rule 140 of CGST Rules for confiscation of goods / release of goods detained u/s 129 of CGST Act

Manual claim of refund

Payment of interest on refund @ 6% p.a. and not 9% p.a.

The refund formula of inverted duty structure challenged

Payment of interest on refund @ 6% p.a. and not 9% p.a.

ITC cannot lapse by issue of notification

ITC Transfer From One State To Another Is Not An Inward Supply

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