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2023

Tonbo imaging Karnataka High court quashes 1.5 times of domestic turnover

Brief summary of the case Court: IN THE HIGH COURT OF KARNATAKA AT BENGALURUNumber: WRIT PETITION NO. 13185 OF 2020 (T-RES)Petitioner: M/s Tonbo Imaging India Pvt LtdRespondent: UOIDate of decision: 16.02.2023Judges: Hon’ble Mr Justice S.r.krishna Kumar The Karnataka HC quashes Rule 89(4)(C) of the CGST Rules 2017 as being ultra vires, the provisions of Sec […]

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Ayana pharma Gujarat High Court Can Refund application under section 54 of GST be filed manually

Brief summary of the case Court: IN THE HIGH COURT OF GUJARAT AT AHMEDABADNumber: R/Special Civil Application No. 14158 Of 2021Petitioner: M/s. Ayana Pharma Limited Through Its Autho. Reps. Mulraj K ChhedaRespondent: Union of IndiaDate of decision: 13.01.2022Judges: Honourable Mr Justice J.B Pardiwala and Honourable Mrs Nisha M. Thakore Download M/s. Ayana Pharma Limited Through

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Can refund be denied of input tax credit as incident of tax has been passed on to the recipient when services are rendered abroad

Brief summary of the case Court: IN THE HIGH COURT OF JUDICATURE AT BOMBAYNumber: WRITE PETITION NO.11637 of 2020Petitioner: Jar Productions Private LimitedRespondent: Union of India & OrsDate of decision: 09.06.2022Judges: Honourable Mr.Justice S.V Gangapurwala & M.G.Sewlikar Jj. Download Jar Productions Private Limited vs Union of India & Ors

Can refund be denied of input tax credit as incident of tax has been passed on to the recipient when services are rendered abroad Read More »

Cannot go beyond SCN without giving opportunity of being heard refund case Gujarat High Court

Brief summary of the case Court: IN THE HIGH COURT OF GUJARAT AT AHMEDABADNumber: R/SPECIAL CIVIL APPLICATION NO. 885 of 2021Petitioner: M/S Uni Well EximRespondent: State of Gujarat Date of decision: 31.03.2022Judges: Honourable Mr.Justice J.B.Pardiwala and Mrs Nisha M. Thakore Download M/S Uni Well Exim VS State of Gujarat

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Whether refund of unutilized ITC accumulated on account of inverted tax structure on Bulk Gas be allowed Calcutta-High-Court

Brief summary of the case Court: Calcutta High CourtNumber: WPA No. 54 of 2022Petitioner: M/s. Shivaco Associates & Anr.Respondent: Joint Commissioner of State Tax, & Ors.Date of decision: 11.03.2022Judges: Honourable Mrs Justice Amrita Sinha, J Download M/s. Shivaco Associates & Anr. vs Joint Commissioner of State Tax, & Ors.

Whether refund of unutilized ITC accumulated on account of inverted tax structure on Bulk Gas be allowed Calcutta-High-Court Read More »

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

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: 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 Limited Read More »

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