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

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Supreme Court Dismisses Corporate Debtor's Appeal Against NCLT Order Admitting Insolvency Application Under Insolvency and Bankruptcy Code, 2016. Maharashtra Act Moratorium Does Not Bar Insolvency Proceedings as Section 238 of the Code Overrides Inconsistent State Laws.

The appeal arose from the first application under the newly enacted Insolvency and Bankruptcy Code, 2016. The corporate debtor, a multi-product compan...

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Supreme Court Dismisses Appeal by Erstwhile Directors in First Insolvency Case, Holding IBC Overrides State Moratorium. Corporate Debtor's Belated Defence of Non-Disbursal Under Master Restructuring Agreement Rejected as After-Thought.

The case arose from the first application under the newly enacted Insolvency and Bankruptcy Code, 2016. The appellant, a multi-product company, faced ...

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Bombay High Court Allows Interest on Delayed GST Refund Despite Red Flagging of Exporter. Petitioner entitled to interest under Section 56 of CGST Act for period beyond 60 days from filing shipping bill, as red flagging does not justify indefinite delay.

The petitioner, Ms. Anita Agarwal, sole proprietor of M/s. Shanker International, is an exporter of goods such as Ethyl Alcohol Liquid Packaging Film ...

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High Court of Karnataka Quashes Confiscation Order Under Section 130 of CGST Act for Lack of Mens Rea — Petitioner's Goods and Conveyance Seized During Inter-State Transport, Order Set Aside as Proceedings Under Section 130 Require Intent to Evade Tax, Not Mere Technical Irregularity.

The petitioner, M/s. Shree Pampapathy Enterprises, a proprietorship firm represented by its proprietor Sri Imamahusen Majaresab Mannanavar, was transp...

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High Court of Bombay at Goa Dismisses Writ Petition Challenging Electricity Duty on Captive Consumption — Industrial Consumers Not Entitled to Exemption Under Section 3(1)(b) of Goa Electricity Duty Act, 1985 as Self-Generated Electricity Not Supplied by Licensee or Generating Company.

The petitioners, a group of industrial companies and their directors, filed a writ petition under Article 226 of the Constitution of India before the ...