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June 11, 2023

Action initiated by State authorities under Section 67 against SEZ unit is not ultra vires to SEZ Act read with provisions of CGST/SGST Act, 2017

Brief summary of the case Court: IN THE HIGH COURT OF GUJARAT AT AHMEDABADNumber: R/Special Civil Application Nos. 5978 to 5980 of 2023Petitioner: RHC Global Exports Private LimitedRespondent: UOIDate of decision: 06.06.2023Judges: Honourable Mr. Justice Ashutosh Shastri And Honourable Mr. Justice J. C. Doshi The petitioner in the instant case contended that since their business …

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Procedure for payment of IGST on past imports against AA with pre-import condition to avail ITC

Brief summary of the case Court: Supreme Court of IndiaNumber: CIVIL APPEAL NO(S). 290 OF 2023Petitioner: Union of India & ORSRespondent: Cosmo Films LimitedDate of decision: 28.04.2023Judges: Honourable Mr S. Ravindra Bhat, J. The Supreme Court has in its decision dated 28.04.2023 in the case of UOI vs Cosmo Films Ltd in Civil Appeal No. …

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