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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

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

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

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

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 »

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

Tonbo imaging Karnataka High court quashes 1.5 times of domestic turnover Read More »

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

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

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