Search Results for "Section 108 CGST Act"

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Gujarat High Court Allows Discharge of Accused in CBI Disproportionate Assets Case for Lack of Prima Facie Evidence of Abetment. Cousin of Main Accused Cannot Be Charged Under Section 109 IPC Without Specific Allegations of Instigation or Conspiracy.

The High Court of Gujarat at Ahmedabad, presided over by Justice Hasmukh D. Suthar, allowed a criminal revision application filed by Ajeetkumar S/o Ra...

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High Court Quashes Show Cause Notice in GST Case on Assignment of Leasehold Rights - Assignment of Long-Term Leasehold Rights Held as Transfer of Immovable Property, Not Supply of Service Under Section 7 of Central Goods and Services Tax Act, 2017, Rendering GST Liability Inapplicable.

The dispute arose from a show cause notice issued under Section 74 of the Central Goods and Services Tax Act, 2017, to the petitioner, a company that ...

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Bombay High Court Quashes Retrospective Cancellation of GST Registration for Violation of Natural Justice. Revisional Authority's Order Set Aside as Show Cause Notice Did Not Propose Retrospective Cancellation, Denying Petitioner Opportunity to Respond.

The petitioner, M/s. Dipak Metal Industries (Prop. Rahul Raj), challenged an order dated 22 July 2024 passed by the Revisional Authority under Section...

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Bombay High Court Dismisses Revenue Appeal in CENVAT Credit Case — Amendment to Rule 6 of Cenvat Credit Rules, 2004 Held Not Retrospective. CESTAT order allowing respondent's appeal upheld as the retrospective amendment by Finance Act, 2010 did not apply to the period prior to its enactment.

The appeal was filed by the Principal Commissioner of CGST and Central Excise, Mumbai East Commissionerate against Larsen & Toubro Limited (HED) under...

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Bombay High Court Quashes Penalty Order in Customs Act Case for Denial of Cross-Examination. Violation of Natural Justice as Statements Under Section 108 of Customs Act, 1962 Used Without Opportunity to Cross-Examine Witnesses.

The petitioner, Sameer Shah (real name Javed Shaikh), was employed as a clearing agent with Airport Sorting Authority (APSO). A criminal conspiracy wa...

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Supreme Court Allows Appeals by States of Karnataka and Kerala in Lottery Tax Dispute — State Legislatures Have Competence to Tax Lotteries Under Entry 62 List II. Regulatory Entry 40 List I Does Not Bar State Taxation of Lotteries Organised by Other States.

The Supreme Court considered appeals by the States of Karnataka and Kerala against judgments of their respective High Courts which had struck down sta...