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M/s Lupin Ltd. vs. Union of India & Others – Andhra Pradesh High Court | Section 54 of the Central Goods and Services Tax Act, 2017ST Refund on Zero-Rated Supplies to SEZ | Section 54 CGST Act & Rule 89 CGST Rules
Facts of the
CaseThe Petitioner, M/s Lupin Ltd., is engaged
in the manufacture and export of pharmaceutical products. After the
introduction of the Goods and Services Tax (GST) regime, the Petitioner
migrated to GST ...
M/s MSN Laboratories Pvt. Ltd. vs Union of India & Others – Andhra Pradesh High Court Directs Fresh GST Refund Application for SEZ Zero-Rated Supplies under Section 54 of the CGST Act and Rule 89 of the CGST Rules
Facts of the CaseThe Petitioner, M/s MSN Laboratories Pvt. Ltd.,
is engaged in the manufacture and export of pharmaceutical products. After the
implementation of the GST regime, the Petitioner migrated to GST and obtai...
Jaiswal Medical Stores Partnership Firm vs State of Chhattisgarh & Assistant Commissioner State Tax (GST), Korba – Chhattisgarh High Court Dismisses GST Writ Petition as Withdrawn | WPT No. 205 of 2021 | Order dated 07.09.2022
Facts of the
CaseThe petitioner, Jaiswal Medical Stores
Partnership Firm, filed a writ petition before the High Court of
Chhattisgarh challenging actions taken by the State authorities under the
GST law. During the h...
Md. Samsuddin Ahmed vs Union of India & Others – Gauhati High Court Permits GST Dues to be Paid in Instalments under Section 80 of the CGST Act; Coercive Recovery Stayed Pending Decision
Facts of the
CaseThe petitioner, Md. Samsuddin Ahmed,
proprietor of M/s S. Ahmed and Co., challenged the recovery proceedings
initiated by the GST authorities before the Gauhati High Court. Following an
assessment, t...
Union of India & Others vs Akshaya Agro Sales Pvt. Ltd. – Karnataka High Court Dismisses GST Writ Appeal as Withdrawn; Challenge to Single Judge Order Closed under Section 4 of the Karnataka High Court Act
Facts of the CaseThe Union of India, the Central Board of Indirect
Taxes and Customs (CBIC), the GST Council, the State of Karnataka, and the
Commissioner of Central Tax, Bangalore West preferred a writ appeal before t...
Byasdeb Musib & Others vs State of West Bengal & Others | Calcutta High Court Directs Consideration of Contractors’ Representation on Additional GST Burden in Government Contracts | GST on Government Contracts
Facts of the
CaseThe petitioners filed a writ petition before the
Calcutta High Court seeking directions against the State authorities to bear
the additional GST liability arising from the execution of subsisting
Gov...
M/s. Balaji Enterprises vs Principal Additional Director General, Directorate General of GST Intelligence & Others – Delhi High Court Closes Application After Compliance of Earlier Order in GST Matter
Facts of the CaseThe petitioner, M/s. Balaji Enterprises, had
filed an application before the Delhi High Court in connection with the pending
writ petition against the Principal Additional Director General, Directorate...
Manoj Kumar Verma vs Superintendent, Central Tax Range-IV, Uttarkashi & Another – Uttarakhand High Court Directs Reconsideration of GST Registration Cancellation Considering Right to Livelihood under Article 21 and GST Registration Provisions
Facts of the
CaseThe petitioner, Manoj Kumar Verma,
challenged the Show Cause Notice dated 18.12.2020 and the subsequent
Order dated 31.12.2020 cancelling his GST registration. The petitioner
approached the Uttarakha...
Sai Kripa Confectioneries vs Union of India & Others – Bombay High Court Directs Unblocking of ITC, Lifting of Provisional Attachment and Processing of Customs Refund; Arbitrary GST Actions Subject to Judicial Review under Section 83 of the CGST Act
Facts of the CaseThe petitioner, Sai Kripa Confectioneries,
approached the Bombay High Court challenging the actions of the GST
authorities, including provisional attachment of bank accounts, blocking of
Input Tax Cre...
M/s CTC (India) Private Limited vs Commissioner (Appeals), CGST & Central Excise & Others – Jharkhand High Court Upholds Rejection of GST Refund Claim for Failure to Produce Documentary Evidence Supporting Zero-Rated Export Supplies under Section 54 of the CGST Act Read with Rule 89 of the CGST Rules
Facts of the CaseThe petitioner, M/s CTC (India) Private Limited,
is a 100% Export Oriented Unit engaged in exporting its products to various
countries including the USA, China, and Germany. The company filed an
appli...