Search Results for "Schedule III CGST Act"

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High Court Dismisses Compensation Claim in GST Arrest Case -- Petitioner's Allegations of Illegal Detention Rejected -- Proper Procedure Followed Under CGST Act

The petitioner, filed a criminal writ petition seeking compensation of Rs. 10,00,000/- for alleged illegal arrest and detention by GST authorities -- ...

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Supreme Court Upholds Section 498A IPC as Constitutionally Valid but Issues Guidelines to Prevent Misuse. The court held that the provision is not unconstitutional but requires safeguards against misuse through directions on arrest, investigation, and compounding of offences.

The Supreme Court in this batch of writ petitions and appeals considered the constitutional validity of Section 498A of the Indian Penal Code, 1860, w...

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High Court of Karnataka Quashes Clarification and Declares CGST Rule 31A(3) Ultra Vires in Favor of Turf Clubs. GST Liability on Betting Amount Limited to Commission Retained, Not Entire Totalisator Collection, Under CGST Act, 2017.

The two writ petitions were filed by Bangalore Turf Club Limited and Mysore Race Club Limited, companies conducting horse racing and facilitating bett...

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Bombay High Court Dismisses Writ Petition Challenging GST Summons — Summons for Oral Evidence Held Valid. No Violation of Article 20(3) as Petitioner Not an Accused at Investigation Stage; Alternative Remedy Available Under CGST Act.

The petitioners, JSK Marketing Limited and its Managing Director, filed a writ petition under Articles 226 and 227 of the Constitution of India before...

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Bombay High Court Allows Writ Petition Challenging Inaction on GST Registration Cancellation Application — Failure to Consider Application Within Statutory Period Violates Principles of Natural Justice and Section 29 of CGST Act, 2017.

The petitioner, Heritage Lifestyles and Developers Private Limited, a company incorporated under the Companies Act, 1956, filed a writ petition before...

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Bombay High Court Dismisses Review and Writ Petitions in GST Input Tax Credit Refund Case for Duty Free Shops. Sale of duty free goods at airport departure area is not export, hence no refund of ITC under Section 54 of CGST Act, 2017.

The judgment concerns three matters: a criminal application seeking review of dismissal of a PIL, and two writ petitions challenging an adjudication o...