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March 6, 2023

Amendment to GSTR 1 allowed Mahalaxmi Infra Contract Ltd. Vs Goods and Services Tax Council through the Secretary Jharkhand

Brief summary of the case Court: IN THE HIGH COURT OF JHARKHAND AT RANCHINumber: W.P.(T) No. 2478 of 2021Petitioner: Mahalaxmi Infra Contract Ltd.Respondent: GST Council through the Secretary JharkhandDate of decision: 18.10.2022Judges: Honourable Mr.Justice Aparesh Kumar Singh and Mr.Justice Deepak Roshan Download Mahalaxmi Infra Contract Ltd. Vs GST Council through the Secretary Jharkhand GST Case

GST officers do not have the jurisdiction to determine eligibility of erstwhile CENVAT credit under the GST

Brief summary of the case Court: IN THE HIGH COURT OF JHARKHAND AT RANCHINumber: W.P.(T) No. 3055 of 2022Petitioner: M/s Usha Martin LimitedRespondent: Additional CommissionerDate of decision: 10.11.2022Judges: Honourable Mr.Justice Aparesh Kumar Singh and Mr.Justice Deepak Roshan Download M/s Usha Martin Limited Vs Additional Commissioner GST Case

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