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Search results for: Supreme Court

Allahabad HC's Order In Case of M/s Arena Superstructures Private Limited vs. Union of India

Allahabad High Court: No GST Recovery After NCLT Clears Resolution Plan

The Allahabad High Court, relying on the Supreme Court’s decisions in Vaibhav Goyal & Another vs. Deputy Commissioner of Income Tax & Another, ruled that the claims of the Goods and Services Tax Department are restricted after the approval of the resolution plan by the National Company Law Tribunal (NCLT). In the case of Vaibhav […]

Gujarat HC's Order in The Case of M/S A T Trade Overseas Pvt Ltd Vs Union of India

Gujarat High Court: Voluntary Integrated GST Paid on Ocean Freight Refundable Despite Time Bar

The Gujarat High Court ruled that levying the Integrated Goods and Services Tax (IGST) on ocean freight under a reverse charge mechanism is unconstitutional. As a result, importers are entitled to a refund of the IGST they voluntarily paid, even if this request is made after the usual limitation period. The applicant imports bituminous coal from overseas […]

Rajasthan HC's Order In Case of Namrata Jain vs. Income Tax Officer

Rajasthan High Court: Foreign Income Used to Buy Land in India is Not Automatically Taxable

A recent decision by the Rajasthan High Court has struck down an order related to tax rules in India. The court ruled that just because someone uses money earned abroad to buy land in India, it doesn’t mean that money is automatically subject to Indian taxes. For it to be taxed, it must fall under the specific […]

Bombay High Court In Case of NTT Data Business Solutions Pvt Ltd vs. Union of India

CBIC Extended SCN and Order Deadlines; Bombay High Court Stays Garnishee GST Notice

The Bombay High Court citing CBIC Notification No. 56/2023-Central Tax dated December 28, 2023, which extended the deadline for issuing show cause notices (SCNs) and orders, granted an interim stay on the garnishee notice. The State Tax Officer, Thane Division, Thane (Respondent No. 3) issued a Garnishee GST Notice in Form DRC-13 dated February 14, […]

Delhi HC's Order In the Case of Kamal Envirotech Pvt. Ltd vs. Commissioner of GST

Delhi High Court: Section 129 CGST Act Cannot Penalize Minor GST E-Way Bill Errors

It was carried by the Delhi High Court that Section 129 of the Central Goods & Services Tax Act, 2017 which relates to the detention, seizure, and release of goods while in transit cannot be invoked for assessing penalties for minor breaches, like incomplete e-way bill. A division bench of Justices Yashwant Varma and Harish […]

Madras HC's Order In Case of the Tv. Sornam Medicals vs. Commissioner of Commercial Taxes

Madras High Court Orders Fresh Consideration After 25% Pre-Deposit from GST Cash Ledger

The Madras High Court in the case of ignorance of the Goods and services tax (GST) recovery notices along with the hearing notices ordered the pre-deposit of 25% from the Electronic Cash Ledger (ECL) for fresh consideration. The applicant, Sornam Medicals asked for relief from the order on 31.12.2023 furnished via the second respondent, following […]

Patna HC's Order in the Case of M/s Raiyan Traders vs. The State of Bihar

Patna High Court Rules That GST Pre-Deposit Can Be Paid from the ECL for Appeals

The Patna High Court in the matter of Raiyan Traders vs. the Assistant Commissioner, the State of Bihar, the Additional Commissioner of State Taxes (Appeals), Patna vide Civil Writ Jurisdiction Case No. 12994 of 2024 dated 06.09.2024, addresses the problem on the existing legal debate on whether the GST pre-deposit for the appeals can get […]

SC HC's Order In Case of Commissioner of CGST Delhi West & Ors. vs. Gunjan Bindal & ANR

SC to Examine Legality of Cash Seizure Under GST Section 67 Amid Conflicting High Court Rulings

Considering the conflicting views of the Delhi High Court and the Madhya Pradesh High Court, the Apex Court is set to regard the problem of whether the authorities can seize cash u/s 67 of the Central Goods and Services Tax Act, 2017. The development arrived as a bench of Justices PS Narasimha and Sandeep Mehta […]

Gujarat HC's Order for Real Prince Spintex Pvt. Ltd.

Gujarat HC Issues Direction to GST Authorities for Complying Court Orders Regarding IGST Refund

The decision of the Gujarat High Court, on a special civil application, while highlighting the binding nature of its directions on respondent authorities, remarked that once the Court furnishes the directions, it holds authority over the respondent authorities, and therefore, the respondent authorities are liable to comply with the directions that the Court issues when […]

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