Search Results for "Central Goods and Services Tax"

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Bombay High Court Quashes CEGAT Order for Non-Consideration of Submissions in Customs Seizure Case. Tribunal's Order Held Invalid as It Did Not Constitute a Decision in the Eye of Law Under Customs Act, 1962.

The petitioner, M/s. Wall Street Finance Ltd., filed a writ petition challenging an order dated 3rd February, 2000 passed by the Customs, Excise and G...

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Bombay High Court Quashes Process Against Partners in NI Act Case for Lack of Specific Averments. Complaint failed to disclose specific role of partners in cheque issuance, making prosecution an abuse of process.

The applicants, Shivangi Garg and Indu Navin Agrawal, were arrayed as accused 3 and 4 in Criminal Complaint 1224 of 2015 filed by Anuj Shrikant Tabere...

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Bombay High Court Dismisses Petition by Hospital Challenging Cancellation of Customs Duty Exemption for Failure to Provide Free Treatment. The court held that the continuous obligation of free treatment under Notification 64/88CUS was not fulfilled, and the hospital did not qualify for recategorization.

The Petitioner, Dr. Balabhai Nanavati Hospital and Nanavati Hospital Research Centre, a public charitable trust registered under the Bombay Public Tru...

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Supreme Court Allows State of Gujarat's Appeal in Service Tax Summons Case — Respondents Directed to Cooperate with Investigation Under Section 145 of Central Excise Act, 1944. Summons for Interrogation in Service Tax Inquiry Held Valid and Enforceable.

The State of Gujarat appealed against an order of the High Court that had quashed a summons issued to the respondents under Section 145 of the Central...

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Bombay High Court Quashes Cancellation of GST Registration and Rejection of Revocation Due to Arbitrary Mechanical Order; Orders Restoration. Cancellation Under Section 29 of CGST Act Without Consideration of Assessee's Submissions and Vague Show Cause Notice Held Invalid.

The petitioner, a proprietary concern engaged in aggregation and supply of used plastic PET bottles, held GST registration effective from 16 March 202...

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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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Bombay High Court Dismisses Writ Petition Against MSRTC Contract Termination Due to Breach of Contractual Obligations. Court Holds That Article 226 Jurisdiction Cannot Be Ousted by Agreement, But Petitioner Failed to Show Arbitrariness or Unreasonableness in Termination.

The petitioner, M/s S.K. Translines Pvt. Ltd., was awarded a work order by Respondent No. 5 (General Manager (Traffic), MSRTC) for carrying out the bu...

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Bombay High Court Quashes Cancellation of GST Registration for Non-Filing of Returns Due to Medical and Financial Hardship. Petitioner's Registration Restored with Conditions to File Returns and Pay Tax.

The petitioner, a proprietary firm engaged in fabrication work, was registered under the Central Goods and Services Tax Act, 2017 and Maharashtra Stat...