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5 Mar 2026The two writ petitions filed by Reliance Jio Infocomm Ltd challenged the vires of Rule 39(1)(a) of the Central Goods and Services Tax Rules, 2017 and ...
Search Results for "Electronic Credit Ledger"
51 result(s) found
Found 51 result(s)
High Court
High Court of Karnataka Allows Writ Petition Seeking Refund of Pre-deposit in VAT Matter — Mandamus Issued for Release of Rs. 16,11,19,226/- and Interest on Delayed Refund. Petitioner entitled to refund of pre-deposit amount with interest under Article 226 of the Constitution of India.
16 Jul 2025The petitioner, M/s. Flipkart India Private Limited, filed a writ petition under Article 226 of the Constitution of India seeking a writ of mandamus d...
- 85
High Court
GST on Advances for Future Supplies: Examining Constitutional Validity. Evaluating GST's application to unutilized advances and its constitutionality.
14 Nov 2024The L&T IHI Consortium, a collaboration between Larsen & Toubro Ltd. (L&T) and IHI Infrastructure Systems Co. Ltd., Japan, challenged the ...
- 332
High Court
High Court of Karnataka Adjudicates Intra-Court Appeals Against Order Upholding Blocking of Electronic Credit Ledgers Under Rule 86A of CGST Rules; Considers Requirement of Pre-Decisional Hearing and Bonafide Purchaser Protection.
2 Apr 2024The appeals arose from a common order dated 27.07.2023 passed by a Single Judge in a batch of writ petitions, rejecting the contentions of the appella...
High Court
Karnataka High Court examines blocking of Input Tax Credit under Rule 86A of CGST Rules. Petitions filed under Articles 226 and 227 of the Constitution challenge orders blocking electronic credit ledger without hearing, contending violation of natural justice and fundamental rights.
27 Jul 2023The writ petitions were filed under Articles 226 and 227 of the Constitution of India before the High Court of Karnataka, Dharwad Bench, by several pe...
High Court
Bombay High Court Allows Writ Petitions Challenging GST Assessment Orders for Violation of Natural Justice. Orders set aside as show cause notices and assessment orders were uploaded on GST portal without actual communication to the petitioners, depriving them of opportunity to be heard.
29 Sep 2022The Bombay High Court dealt with three writ petitions filed by Oasis Realty, Roma Builders Pvt Ltd, and Macrotech Developers Limited challenging asses...
- 57
Supreme Court
Supreme Court Upholds High Court's Decision Allowing Rectification of GST Returns in Error Period. The Court affirmed that circulars restricting rectification of Form GSTR-3B to net basis adjustments are inconsistent with GST laws and that rectification must be permitted in the period of error occurrence under the Central Goods and Services Tax Act, 2017.
28 Oct 2021The appeal arose from a judgment of the High Court of Delhi dated 05.05.2020 in W.P. (C) No. 6345 of 2018, which allowed a writ petition filed by Bhar...
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High Court
Bombay High Court Allows Writ Petition for Transitional Input Tax Credit Under GST — Time Limit for Filing TRAN-1 Form Held Directory, Not Mandatory. The court directed the GST authorities to accept the TRAN-1 Form filed beyond the prescribed time limit, holding that the time limit was directory and the petitioner had sufficient cause for delay.
20 Mar 2020The petitioner, Nelco Limited, a company incorporated under the Companies Act, 1956, supplies and undertakes various network-related services. It file...
- 75
High Court
Bombay High Court Disposes of Writ Petitions Challenging Section 140(3)(iv) of CGST Act on Transitional Credit for Pre-GST Stock. Petitioners Argue Arbitrary Cut-Off Date Leads to Double Taxation and Discrimination.
20 Mar 2018A group of manufacturers and traders, including JCB India Limited, manufacturers of excavators and loaders, filed writ petitions before the Bombay Hig...
High Court
Bombay High Court Allows Writ Petition Challenging GST Cancellation Due to Violation of Natural Justice. Registration Cancelled Without Proper Notice and Opportunity of Hearing, Set Aside with Restoration.
30 Nov -0001The petitioner, Rawman Metal & Alloys, a proprietorship concern, filed a writ petition under Article 226 of the Constitution of India challenging the ...
- 123
