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Gujarat High Court Quashes Show-Cause Notice in GST Input Tax Credit Dispute — Misinterpretation of Section 17(5)(d) of CGST Act, 2017. Transfer of Leasehold Rights of Industrial Plots Held Not to Be 'Construction of Immovable Property' for ITC Reversal.

The petitioner, Niket Bipinbhai Patel, through his power of attorney holder, filed a writ petition before the Gujarat High Court challenging a show-ca...

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Bombay High Court Dismisses Revenue's Appeal in Service Tax Credit Case for Residential Colony Services. Services for repair, maintenance and civil construction in factory residential colony are 'input service' under Rule 2(l) of CENVAT Credit Rules, 2004.

The Revenue filed an appeal against the order of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Mumbai dated 4-12-2007, raising the qu...

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Bombay High Court Allows Assessee's Appeals on Cenvat Credit for Inputs Used in Exempted Goods, Partially Allows Revenue's Appeals on Education Cess. Tractors are exempted goods despite education cess, but separate accounts are required under Rule 6 of Cenvat Credit Rules, 2004.

The judgment concerns multiple appeals filed by M/s. Mahindra & Mahindra Ltd. (Assessee) and the Commissioner of Central Excise (Revenue) against a co...

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Karnataka High Court Allows Revision of GST TRAN-1 to Claim Transitional Credit Due to Technical Glitch. Petitioner permitted to file revised FORM GST TRAN-1 under Section 140(8) of CGST Act, 2017 to correct inadvertent error in transferring credit to branch.

The petitioner, M/S Atria Convergence Technologies Ltd, a public limited company registered under the Companies Act, 1956 and the Central Goods and Se...

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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 Allows Petition of Listed Company Seeking Copies of Seized Documents from GST Intelligence. Right to Copies Implicit Under CGST Act to Enable Compliance with SEBI Regulations and Audit Requirements.

The Petitioner, High Ground Enterprises Ltd., a company listed on the Bombay Stock Exchange and National Stock Exchange with over 10,000 shareholders,...

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Bombay High Court Dismisses Revenue's Appeals as Not Maintainable in Service Tax Refund Case. The issue of refund under notifications granting exemption for services consumed in SEZ relates to rate of duty, thus appeal lies to Supreme Court under Section 35G(1) of Central Excise Act, 1944.

The case involves a batch of appeals filed by the Commissioner of Central Excise & Service Tax, Pune (Revenue) against an order dated 28th March 2013 ...

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Bombay High Court Quashes GST Provisional Attachment Order for Violation of Natural Justice. Attachment of Bank Accounts and Property Without Prior Hearing Held Invalid Under Section 79(1)(c) of CGST Act, 2017.

The petitioner, Navin Vishwanathan, proprietor of M/s. Oriental Facility, filed a writ petition under Articles 226 and 300A of the Constitution of Ind...

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Bombay High Court Dismisses Petition Seeking Inclusion in MPSC Merit List Based on Domicile Certificate — Petitioner Failed to Produce Domicile Certificate Before Cut-Off Date, No Right to Claim Inclusion After Deadline

The petitioner, Mr. Sharad Bajirao Patil, filed a writ petition before the Bombay High Court at Kolhapur seeking a direction to the Maharashtra Public...