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2023

Interest cannot be levied on Gross GST Liability before adjusting ITC

Leave a Comment / Madras High Court /

Brief summary of the case Court: IN THE HIGH COURT OF JUDICATURE AT MADRASNumber: Writ Petition Nos.23360 and 23361 of 2019 & WMP Nos.23106 and 23108 of 2019Petitioner: M/s.Refex Industries Limited & M/s.Sherisha Technologies Pvt. LtdRespondent: The Assistant Commissioner of CGST & Central ExciseDate of decision: 06.01.2020Judges: Ms Dr. Justice Anita Sumanth According to the […]

Interest cannot be levied on Gross GST Liability before adjusting ITC Read More »

30 days notice should be granted to file reply of SCN under Section 73

Leave a Comment / Bombay High Court /

Brief summary of the case Court: IN THE HIGH COURT OF JUDICATURE AT BOMBAYNumber: Writ Petition (L) No.17591 Of 2022Petitioner: Sheetal Dilip JainRespondent: The State of MaharashtraDate of decision: 20.09.2022Judges: Honourable Justice K.r. Shriram & A.s. Doctor, Jj. Download Sheetal Dilip Jain Vs The State of Maharashtra

30 days notice should be granted to file reply of SCN under Section 73 Read More »

Demand order passed without considering the reply to the SCN is not sustainable

Leave a Comment / Madras High Court /

Brief summary of the case Court: IN THE HIGH COURT OF JUDICATURE AT MADRASNumber: W.P. No.28124 of 2022Petitioner: M/s.Engineering AidsRespondent : State Tax Officer (Circle) Date of decision: 15.02.2023Judge: The Honourable Mr.justice Abdul Quddhose Download M/s.Engineering Aids Vs State Tax Officer (Circle)

Demand order passed without considering the reply to the SCN is not sustainable Read More »

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

Leave a Comment / Gujarat High Court /

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

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 Read More »

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

Leave a Comment / Supreme Court /

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.

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

Order directing GAIL to pay sum which is not due and payable is unsustainable

Leave a Comment / Delhi High Court, Uncategorized /

Brief summary of the case Court: Delhi High CourtNumber: W.P.(C) 5056/2018 & CM No.54995/2022Petitioner: Gail (India) LimitedRespondent: Directorate General Of Gst IntelligenceDate of decision: 29.03.2023Judges: Hon’ble Mr. Justice Vibhu Bakhru & Hon’ble Mr. Justice Amit Mahajan Download Gail (India) Limited vs Directorate General Of Gst Intelligence

Order directing GAIL to pay sum which is not due and payable is unsustainable Read More »

Whether refund of unutilized ITC for zero rated supplies effected by an SEZ Unit shall be provided to supplier

Leave a Comment / Madras High Court, Uncategorized /

Brief summary of the case Court: Madras High CourtNumber: W.P(MD) No.949 of 2022Petitioner: M/s. ATC Tires Private LimitedRespondent: Joint Commissioner of GST Date of decision: 08.03.2022Judges: The Honourable Mr.justice C.Saravanan Download M/s. ATC Tires Private Limited vs Joint Commissioner of GST

Whether refund of unutilized ITC for zero rated supplies effected by an SEZ Unit shall be provided to supplier Read More »

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