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Bombay High Court Allows Refund Claim Under CGST Act Despite Previous Sanction for Overlapping Period. Second refund application for a specific month within a previously covered quarter is maintainable as the earlier sanction did not adjudicate the claim for that month.

The petitioner, Valmet Flow Control Pvt. Ltd., filed a writ petition under Article 226 of the Constitution of India challenging an order dated 3 April...

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Bombay High Court Allows Refund of IGST with Interest for Zero-Rated Export Supplies Under CGST and IGST Acts. Petitioner entitled to refund of IGST paid on export of goods along with interest from date of shipping bill till actual refund.

The petitioner, Shri Charan Singh Surjit Singh Gujral, filed a writ petition under Article 226 of the Constitution of India before the High Court of J...

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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 GST Seizure Orders and Directs Release of Cash with Interest in Writ Petition. Seizure of INR 1 Crore Held Illegal as Cash Not Covered Under Section 67(2) of Central Goods and Services Tax Act, 2017 Due to Lack of 'Reasons to Believe' and Procedural Non-Compliance.

The dispute arose from a writ petition filed by Petitioner, a proprietor registered under the GST Act, challenging two seizure orders dated 27th and 2...

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High Court of Karnataka Quashes Show Cause Notice in GST Case for Lack of Jurisdiction and Violation of Natural Justice. Show Cause Notice Issued by Additional Commissioner Without Proper Authorization and Without Providing Relevant Documents Set Aside.

The petitioner, M/s. Vigneshwara Transport Company, a proprietor engaged in transportation of goods and registered under the Central Goods and Service...

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Bombay High Court Dismisses Writ Petition Challenging GST Demand and Rejection of Revocation of Registration — Petitioner Failed to Prove Receipt of Goods and Payment to Supplier Under Section 16(2) of CGST Act, 2017. Input Tax Credit Denied as Burden of Proof Not Discharged.

The petitioner, a proprietorship firm engaged in exporting mobile handsets and registered under the CGST Act, 2017, filed applications for refund of I...

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Bombay High Court Allows Writ Petition Challenging GST Registration Cancellation Without Notice. Cancellation of registration under Section 29 of CGST Act, 2017 set aside for violation of principles of natural justice as no show-cause notice was issued before cancellation.

The petitioner, Dee Vee Projects Ltd., a public limited company engaged in infrastructure development, was registered under the erstwhile State Sales ...