Search Results for "Central Goods and Services Tax Act, 2017"

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Search Results for "Central Goods and Services Tax Act, 2017"

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High Court

High Court of Karnataka at Bengaluru Considers Quashing of Criminal Proceedings in Bribery Case Following Departmental Exoneration of Customs Superintendent. Petition Seeks Quashing of Charge Sheet Under Prevention of Corruption Act and IPC Based on Exoneration in Departmental Enquiry on Same Allegations.

9 Aug 2024

Background: The petitioner, a Superintendent of Customs posted at Kempegowda International Airport, Bengaluru, sought quashing of criminal proceedings...

High Court

Bombay High Court Allows SVLDRS Declaration for Tax Dues Quantified Before Cut-Off Date - Petitioner's Letter Admitting Liability and Department's Demand Letter Constitute Quantification Under Section 121(r) of Finance (No.2) Act, 2019. The court held that a written communication of duty liability admitted by the person during enquiry, investigation or audit, including a letter intimating duty demand or duty liability admitted, qualifies as quantification under the scheme.

6 Aug 2024

The petitioner, Eka Academy Private Limited, received an email from the GST audit team on 5th April 2019 regarding a service tax mismatch for Financia...

High Court

Bombay High Court Allows Writ Petition Challenging Rejection of Refund Claim Under CGST Act — Petitioner Entitled to Refund of Excess Tax Paid Due to Inadvertent Double Filing of GST Returns. The court held that the rejection of the refund claim by the appellate authority was unsustainable and directed the respondents to process the refund within eight weeks, subject to verification of no unjust enrichment.

20 Feb 2024

The petitioner, an individual, filed a writ petition under Article 226 of the Constitution of India challenging an order dated 28 December 2022 passed...

High Court

High Court Quashes Stay Order in GST Appeal for Lack of Jurisdiction — Mandamus Issued to Admit Appeal. Pre-deposit condition under Section 107(6) of CGST/SGST Acts 2017 cannot be imposed by appellate authority without first admitting the appeal.

20 Dec 2023

The petitioner, M/S Tejas Arecanut Traders, a proprietary concern engaged in the business of arecanut trading, filed a writ petition under Articles 22...

High Court

Bombay High Court Dismisses State's Appeal in VAT Second Appeal, Upholding Tribunal's Factual Findings on Canteen Services Not Being Works Contract. The court held that the transaction of providing canteen services to employees does not constitute a 'works contract' under the Maharashtra Value Added Tax Act, 2002, as there is no transfer of property in goods.

4 Dec 2023

The case involves an appeal by the State of Maharashtra, through the Additional Commissioner of Sales Tax, against Sanghavi Movers Ltd., the responden...

High Court

Bombay High Court Allows IGST Refund to Exporter Despite Initial Error in GST Return. Inadvertent Mistake in Invoice Number and Port Code in GSTR-1 Does Not Bar Refund of IGST on Zero-Rated Supply Under Section 16(3) of IGST Act, 2017.

27 Jun 2023

The petitioner, Sunlight Cable Industries, exported insulated cables to M/s. Khin Maung Tum & Brothers Co. Ltd., Myanmar, and paid Integrated Goods an...

High Court

Bombay High Court Hears Challenge to PSS Guidelines Exemption as Market Committees Assert Entitlement to Fees under Section 31 of Maharashtra APMC Act, 1963. The Court examined the validity of clause B(ii) which required State exemption from all duties on PSS operations.

8 Jun 2021

The writ petition was filed by the Maharashtra State Market Committee Co-operative Federation Ltd., representing over 290 Agricultural Produce Market ...

High Court

Bombay High Court Dismisses Writ Petition Challenging CESTAT Order Rejecting Recall of Fraud Finding in CENVAT Credit Case. Court holds that CESTAT's finding of mis-statement and fraud was not a reviewable error and that the Tribunal had inherent power to impose costs for abuse of process.

25 Mar 2021

The petitioner, Essel Propack Limited, a company engaged in manufacturing plastic tubes, filed a writ petition under Article 226 of the Constitution o...

High Court

Bombay High Court Allows Writ Petition Against Rejection of Condonation of Delay in Service Tax Appeal. Commissioner (Appeals) directed to decide appeal on merits after condoning delay of 22 days, holding that sufficient cause was shown and that the appellate authority should have considered the application liberally.

12 Mar 2021

The petitioner, Skoda Auto Volkswagen India Pvt. Ltd., a company engaged in the business of import, manufacturing, assembling and sale of motor vehicl...

High Court

High Court of Bombay Admits Appeal Against Order Vacating Ex-Parte Stay on NCLT Proceedings in Corporate Insolvency Case. Company Petition for Winding Up Admitted Prior to IBC Application; Court to Determine Jurisdiction Overlap Between Winding Up and Corporate Insolvency Resolution Process.

26 Jul 2018

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