Search Results for "Central Goods and Services Tax"

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Bombay High Court Allows Appeals by Acquiring Body in Land Acquisition Compensat...
Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Disput...
Bombay High Court Dismisses Writ Petition Challenging Concurrent Findings in Sui...
Supreme Court Upholds Refusal to Eschew Proof Affidavit in Probate Proceedings. ...
Supreme Court Allows Agriculturists' Appeal for Enhanced Compensation; Condones ...

Search Results for "Central Goods and Services Tax"

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High Court

Bombay High Court Allows Department's Appeal in Central Excise Refund Case — Limitation Period Under Section 11B Is Mandatory and Unjust Enrichment Applies to Pre-deposit Refunds. The court held that the one-year limitation for refund claims cannot be extended and the claimant must prove no passing of duty burden.

8 Mar 2024

The case involves two connected matters: an appeal by the Commissioner of CGST & Central Excise, Thane Rural, against an order of the Customs, Excise ...

Supreme Court

Supreme Court Dismisses Appeal in MRTP Act Case Upholding Commission's Finding of No Unfair Trade Practices. The Court Held That Extra Charges and Cancellation of Apartment Allotment Were Contractual and Did Not Constitute Unfair Trade Practices Under Sections 36-A and 36-B of the Monopolies and Restrictive Trade Practices Act, 1969.

25 Jan 2022

The appeal arose from a judgment dated 19.01.2009 by the Monopolies and Restrictive Trade Practices Commission, New Delhi, which dismissed a complaint...

Supreme Court

Supreme Court Allows Deduction Under Section 80IA for Infrastructure Facility Despite Conversion of Firm to Company. The court held that the assessee-company, formed by conversion of a partnership firm, satisfied the condition of having an agreement with the government under Section 80IA(4)(i)(b) of the Income Tax Act, 1961, as the conversion did not create a new entity but a continuation of the same business.

5 Mar 2020

The case involves an appeal by the Commissioner of Income Tax, Udaipur, against the judgment of the Rajasthan High Court which allowed the deduction u...

High Court

Bombay High Court Dismisses Petition Challenging Advance Ruling on Job Work Classification Under GST — Conversion of Coal into Electricity and Electricity into Steel Held Not Job Work. The arrangement between two related entities for conversion of inputs into electricity and steel on job work basis does not qualify as 'job work' under Section 2(68) of the CGST Act, 2017 as the process does not result in the same goods being returned.

7 Jun 2019

The petitioner, JSW Energy Limited (JEL), engaged in generation and sale of electricity, proposed an arrangement with JSW Steel Limited (JSL) involvin...

High Court

COMMERCIAL ARBITRATION PETITION NO. 984 of 2018

18 Jun 2025

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High Court

Bombay High Court Considers Appeal Against Tribunal's Order Requiring Section 72A Approval for Amalgamated Company's Depreciation Claim. The Court Examines Whether Written Down Value of Assets Can Be Adjusted by Adding Unabsorbed Depreciation Without Central Government Approval.

9 Apr 2025

This appeal under Section 260A of the Income Tax Act, 1961 arose from the order of the Income Tax Appellate Tribunal, Mumbai, concerning assessment ye...

Supreme Court

Supreme Court Dismisses Appeal in Insolvency Case Due to Lack of Financial Creditor Status. Interest-Free Term Loan Does Not Qualify as Financial Debt Under Section 5(8) of the Insolvency and Bankruptcy Code, 2016 as It Lacks Consideration for Time Value of Money.

26 Jul 2021

The appeal arose under Section 62 of the Insolvency and Bankruptcy Code, 2016 (IBC) against the dismissal by the National Company Law Appellate Tribun...

High Court

Bombay High Court Allows GST Refund Claim for Export of Services, Holds That Unjust Enrichment Provisions Do Not Apply When Tax Incidence Is Not Passed On to Any Person in India. The Court interpreted Section 54(8)(d) of CGST Act, 2017 and held that in case of export of services, the foreign client is not a 'person' for the purpose of unjust enrichment, and the refund cannot be rejected on that ground.

9 Jun 2022

The petitioner, Jar Productions Private Limited, is a company incorporated under the Companies Act, 2013, engaged in providing production services to ...

High Court

Gujarat High Court Quashes Show Cause Notice in GST Case — Assignment of Leasehold Rights Not a Supply of Service. Transfer of leasehold rights in land by way of assignment is not a supply of service under Section 7(1)(a) of the Central Goods and Services Tax Act, 2017, as it constitutes a transfer of title in goods or an interest in immovable property, not a service.

27 Jan 2026

The petitioner, M/s Jubilee Engineers, was allotted a plot of land by the Gujarat Industrial Development Corporation (GIDC) on a 99-year lease startin...

Supreme Court

Supreme Court Dismisses Appeal by Union of India Against Quashing of Show Cause Notices in Service Tax Classification Dispute. Transport Operators' Services Classified as 'Goods Transport Agency' Not 'Cargo Handling Service' Based on Binding CBEC Circulars.

15 Feb 2019

The case involves an appeal by the Union of India against a Gujarat High Court judgment quashing show cause notices issued to transport operators unde...

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