July 2, 2023

If goods are not subjected to cess it is treated as exempt supply for the purposes of cess act and liable to be excluded from adjusted total turnover

Leave a Comment / Calcutta High Court / By kkagarwal

Brief summary of the case Court: Calcutta High CourtNumber: WPA No. 12676 of 2021Petitioner: Electrosteel Castings LimitedRespondent: The Assistant Commissioner&Number: W.P.A No. 17567 of 2021Petitioner: The Principle CommissionerRespondent: Joint CommissionerDate of decision: 10.06.2022Judges: Hon’ble Mr. Justice Md. Nizamuddin Download Electrosteel Castings Limited Vs The Assistant Commissioner

Grant provisional refund till the investigation is going on

Leave a Comment / Bombay High Court / By kkagarwal

Brief summary of the case Court: Bombay High CourtNumber: WRIT PETITION (L) NO. 30843 OF 2021Petitioner: R. K. Copper and Alloy LLP-AppellantRespondent: Union of IndiaDate of decision: 18/02/2022Judges: Honourable Mr R. D. Dhanuka & S. M. Modak, Jj. Download R. K. Copper and Alloy LLP-Appellant Vs UOI

GST refund cannot Be held With the based on Revenue’s Appeal Intent

Leave a Comment / Delhi High Court / By kkagarwal

Brief summary of the case Court: Delhi High CourtNumber: W.P.(C) 5722/2023Petitioner: Alex Tour And Travel Private LimitedRespondent: Assistant CommissionerDate of decision: 08.05.2023Judges: Hon’ble Mr. Justice Vibhu Bakhru Hon’ble Mr. Justice Amit Mahajan Download Alex Tour And Travel Private Limited Vs Assistant Commissioner

Grant 90% of refund even if shipping bill is struck due to software problem

Leave a Comment / Gujarat High Court / By kkagarwal

Brief summary of the case Court: Gujarat High CourtNumber: R/special Civil Application No. 14649 Of 2022Petitioner: Aartos International Llp (Formerly Azuvi International LLP)Respondent: Deputy CommissionerDate of decision: 02.12.2022Judges: Honourable Ms. Justice Sonia Gokani And Honourable Mrs. Justice Mauna M. Bhatt Download Aartos International Llp (Formerly Azuvi International LLP) Vs Deputy Commissioner

With holding of GST Refund Order was Quashed as no Reasons of Fraud or Malfeasance

Leave a Comment / Allahabad High Court / By kkagarwal

Brief summary of the case Court: Allahabad High CourtNumber: MISC. BENCH No. – 2581 of 2021Petitioner: M/S Bushrah Export House Thru Sole Prop.Asif AliRespondent: UOIDate of decision: 17.02.2021Judges: Hon’ble Devendra Kumar Upadhyaya,J. and Hon’ble Manish Kumar,J. Download M/S Bushrah Export House Thru Sole Prop.Asif Ali Vs UOI

If goods are not subjected to cess it is treated as exempt supply for the purposes of cess act and liable to be excluded from adjusted total turnover

Grant provisional refund till the investigation is going on

GST refund cannot Be held With the based on Revenue’s Appeal Intent

Grant 90% of refund even if shipping bill is struck due to software problem

With holding of GST Refund Order was Quashed as no Reasons of Fraud or Malfeasance

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