Search Results for "Central Goods and Services Tax"

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Gujarat High Court Quashes GST Attachment Order for Lack of Prior Notice Under Section 83 of CGST Act. Attachment of Bank Account Without Show Cause Notice Under Section 73/74 Held Illegal and Without Jurisdiction.

The petitioner, Buckbox Infotech Private Ltd., a technology services provider registered under GST in Gujarat, challenged two attachment orders dated ...

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Bombay High Court Dismisses Revenue's Appeal in Service Tax Classification Dispute. CESTAT's finding that activity was classifiable under Works Contract Service rather than Erection Commissioning and Installation Service upheld.

The Commissioner of CGST & Central Excise, Thane, filed an appeal under Section 35G of the Central Excise Act, 1944 read with Finance Act, 1994 agains...

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High Court of Karnataka Dismisses Revenue's Appeal in TDS Dispute on Contract Manufacturing Payments. Payment for manufacture of products on principal-to-principal basis held not subject to TDS under Section 194J of Income Tax Act, 1961.

The case involves three appeals filed by the Revenue under Section 260-A of the Income Tax Act, 1961, against a common order of the Income Tax Appella...

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Supreme Court Allows Trade Union to File as Operational Creditor Under IBC — Workers' Dues Constitute Operational Debt. Trade Union, Being a Body Corporate Under Trade Unions Act, Can Represent Workmen Collectively for Insolvency Proceedings.

The appeal arose from a long-standing dispute concerning a jute mill that had been closed permanently on 07.03.2014. The appellant, JK Jute Mill Mazdo...

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Bombay High Court Quashes Cancellation of Customs Licence for Export Oriented Unit Due to Violation of Natural Justice. Licence under Section 58(1) of Customs Act, 1962 cancelled without proper show cause notice and without considering reply, set aside with restoration of licence.

The petitioner, Sarla Performance Fibers Limited, a company registered under the Companies Act, 1956, was engaged in the manufacture of synthetic yarn...

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Supreme Court Allows Carrying Cost in Change in Law Claims Under PPA — Restitutionary Principle Upheld. Article 13.2 of Power Purchase Agreement Entitles Generating Company to Carrying Cost from Date of Change in Law Till Approval.

The case involves appeals by Uttar Haryana Bijli Vitran Nigam Ltd. and Dakshin Haryana Bijli Vitran Nigam Ltd. (Haryana Discoms) and Gujarat Urja Vika...

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Bombay High Court Allows Writ Petition Seeking Ab Initio Service Tax Exemption for SEZ Unit. Procedural Condition of Authorization Does Not Delay Exemption from Date of Application Under Notification No.12 of 2013.

The petitioner, Sai Wardha Power Company Limited, a power generating unit in the Special Economic Zone (SEZ) at Warora, filed a writ petition seeking ...

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Bombay High Court Upholds Constitutional Validity of IGST Provisions in Challenge to Vires. Section 13(8)(b) and Section 8(2) of Integrated Goods and Services Tax Act, 2017 held valid and not ultra vires.

The judgment concerns two writ petitions challenging the vires of section 13(8)(b) and section 8(2) of the Integrated Goods and Services Tax Act, 2017...

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Bombay High Court Quashes Cancellation of GST Registration for Vague Show Cause Notice — Violation of Natural Justice. Show cause notice lacking specific allegations of fraud or suppression of facts renders cancellation order unsustainable under Section 20 of IGST Act read with Section 107 of CGST Act.

The petitioner, Makersburry India Pvt. Ltd., challenged an order dated 26 April 2023 passed by the Deputy Commissioner of State Tax (Appellate Authori...