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Bombay High Court Allows Refund Appeals in GST Case Despite Limitation Bar — Deficiency Memo Not Issued. Rule 92 of CGST Rules, 2017 Mandates Issuance of Deficiency Memo and Opportunity of Hearing Before Rejecting Refund Application; Appellate Authority Must Consider Limitation Issue on Merits.

The petitioner, K Line India Pvt. Ltd., a company providing shipping services, filed refund applications for IGST paid on zero-rated supplies to SEZ u...

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High Court Quashes Appellate Authority's Order in GST Appeal Case Due to Erroneous Limitation Calculation. Appellate Authority Failed to Consider Rectification Application's Impact on Limitation Period Under Section 107 of Goods and Services Tax Act, 2017, Making Appeal Filed Within One Week Timely.

The dispute involved a petition challenging the appellate authority's order rejecting an appeal under the Goods and Services Tax Act, 2017 on the grou...

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Madras High Court Dismisses Condonation of Delay Petition in GST Appeal Due to Vague Reasons and Lack of Credible Evidence. Delay of 418 Days in Filing Writ Appeal Not Condoned as Petitioner Failed to Provide Sufficient Cause Under Section 5 of Limitation Act, 1963.

The petitioner, Tvl. SK Knit Apparels, a partnership firm, filed a petition under Section 5 of the Limitation Act, 1963, seeking condonation of a 418-...

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Karnataka High Court Allows Revenue Appeal in GST Vehicle Seizure Case — Upholds Requirement of Advance Intimation Under Section 129(6) of KGST Act. Failure to Furnish E-Way Bill Details Before Movement Attracts Penalty Despite Subsequent Production.

The case involves an intra-court appeal filed by the Revenue (Joint Commissioner of Commercial Taxes and Commercial Taxes Officer) against an order of...

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Bombay High Court Orders Refund of Rs.56 Crore Service Tax Deposit Retained Without Authority of Law. Petitioner Bank's deposit made under protest to buy peace on interchange income cannot be retained without show cause notice or adjudication order.

The petitioner, The Hongkong and Shanghai Banking Corporation Ltd., filed a writ petition under Article 226 of the Constitution challenging the retent...

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Supreme Court Allows Appellant's Appeal Against High Court's Jurisdiction Finding in GST Notification Challenge. High Court of Sikkim Lacked Territorial Jurisdiction as Cause of Action for Challenging Goa's GST Notification Arose in Goa, Not Sikkim, Under Article 226(2) of the Constitution.

The dispute originated from writ petitions filed before the High Court of Sikkim by a private limited company engaged in the lottery ticket business, ...

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High Court of Bombay at Goa Dismisses Writ Petition Challenging Central Excise Duty Demand and Penalty. Petitioner failed to show any jurisdictional error or perversity in concurrent findings of fact regarding duty demand and penalty under Central Excise Rules.

The petitioner, M/s. Mandovi Ispat Pvt. Ltd., filed a writ petition under Article 226 of the Constitution of India before the High Court of Bombay at ...

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Bombay High Court Dismisses Writ Petition Challenging Sales Tax Assessment Orders Due to Availability of Alternative Remedy. Petitioners Failed to Show Exceptional Circumstances to Bypass Statutory Remedy of Reference Under Section 61(1) of Bombay Sales Tax Act, 1959.

The petitioners, Tata Sons Limited and another, filed a writ petition under Article 226 of the Constitution of India before the Bombay High Court chal...