Search Results for "Central Goods and Services Tax"

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High Court Quashes Stay Order in GST Appeal for Lack of Jurisdiction — Mandamus Issued to Admit Appeal. Pre-deposit condition under Section 107(6) of CGST/SGST Acts 2017 cannot be imposed by appellate authority without first admitting the appeal.

The petitioner, M/S Tejas Arecanut Traders, a proprietary concern engaged in the business of arecanut trading, filed a writ petition under Articles 22...

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Bombay High Court Allows Writ Petitions Against GST Appellate Orders Due to Non-Constitution of Tribunal. Failure to Constitute Appellate Tribunal Under Section 112 of MGST Act Renders Alternative Remedy Ineffective, Entitling Assessees to Direct Writ Jurisdiction Under Article 226.

The petitioners, Gulf Oil Lubricants India Ltd. and Dinesh Engineers Limited along with Dinesh K. Kargal, filed writ petitions under Article 226 of th...

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High Court Quashes FIR Against Private Contractor in Prevention of Corruption Act Case Applicant Not a Public Servant Under Section 2 of P.C.Act and BNS Bribery Allegations Fail Due to Statutory Definition Exclusion

The judgment involves a criminal application filed by Applicant seeking quashing of an FIR registered under Section 7 of the Prevention of Corruption ...

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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 Allows Writ Petition Challenging Provisional Attachment Orders Under CGST Act — Circular Read Down to Mandate Recording of Reasons. Attachment Orders Quashed for Non-Recording of Reasons Under Section 83 of Central Goods and Services Tax Act, 2017 and Rule 159(1) of CGST Rules.

The petitioner, Originative Trading Private Limited, filed a writ petition under Article 226 of the Constitution of India challenging the validity of ...

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Supreme Court Allows Union's Appeal Against High Court's Setting Aside of Amended Customs Notification. Power to Modify Exemption Under Section 25(1) Customs Act, 1962 Includes Power to Withdraw; No Vested Right to Concessional Duty.

The case involves a challenge to the amendment of a customs exemption notification. The respondent, ABP Pvt Ltd, imported a high-speed printing machin...

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Bombay High Court Dismisses Challenge to Show Cause Notice in GST Case Based on CERA Audit Report. Court Holds That CAG Audit of Government Departments Does Not Extend to Private Companies, But Show Cause Notice Issued by Department After Independent Application of Mind Is Not Vitiated.

The petitioner, Vertiv Energy Pvt. Ltd., a private company, challenged a show cause notice dated 7 December 2023 issued under the Central Goods and Se...