Blog Categories
Subscribe to Newsletter
Join our subscribers list to get the latest Tax Updates and Opportunities.
Knowledge Portal
Click here to explore deep insights, FAQs, and comprehensive tax guides.
Explore Now
Principal Commissioner, CGST & Central Excise, Lucknow & Another vs. M/s Bushrah Export House Two Star, Lucknow & Another – Allahabad High Court Upholds GST Refund; Refund Cannot Be Denied Beyond Allegations in Show Cause Notice | Sections 16, 50, 54, 74 & 122 of the CGST Act, 2017 | E-Way Bill Rules
Facts of the CaseThe respondent, M/s Bushrah Export House Two
Star, Lucknow, filed a refund application under the GST law seeking refund
of accumulated Input Tax Credit (ITC) relating to goods exported outside India.
...
Principal Commissioner, CGST & Central Excise, Lucknow & Another vs. M/s Bushrah Export House Two Star, Lucknow & Another – Allahabad High Court Upholds GST Refund; Refund Cannot Be Denied Beyond Allegations in Show Cause Notice | Sections 16, 50, 54, 74 & 122 of the CGST Act, 2017 | E-Way Bill Rules
Facts of the CaseThe respondent, M/s Bushrah Export House Two
Star, Lucknow, filed a refund application under the GST law seeking refund
of accumulated Input Tax Credit (ITC) relating to goods exported outside India.
...
Hamidul Gazi vs State of West Bengal & Others – Calcutta High Court Sets Aside Rejection of GST Registration Revocation Due to Non-Uploading of Reasoned Order on GST Portal | GST Registration Cancellation & Revocation | Section 30 of the CGST/WBGST Act, Rule 23 of the CGST/WBGST Rules
Facts of the
CaseThe petitioner, Hamidul Gazi, filed a writ
petition before the Calcutta High Court challenging the order dated 10 May
2022, whereby the GST authority rejected his application for revocation of
cancel...
Jigneshbhai Vasantlal Shah through Pritiben Jigneshbhai Shah vs District Magistrate, Surat – Gujarat High Court Quashes Preventive Detention under the Prevention of Black Marketing and Maintenance of Supply of Essential Commodities Act for Violation of Constitutional Safeguards and Non-Consideration of Representation (Articles 21 & 22 of the Constitution of India; Sections 3 & 7 of the Essential Commodities Act, 1955; Section 25(1) of the Fertilizer (Control) Order, 1985)
Facts of the CaseThe petitions arose from a common order of
preventive detention dated 26.04.2022 passed by the District Magistrate,
Surat, under the Prevention of Black Marketing and Maintenance of Supply of
Essentia...
M/s. Om Sai Ram Enterprises vs State of Jharkhand & Others – Jharkhand High Court Quashes GST Assessment Order Passed Without Personal Hearing | Sections 74, 75(4), 75(5), 67 & 107 of the JGST Act, 2017
Facts of the CaseThe petitioner, M/s. Om Sai Ram Enterprises,
was subjected to an inspection under Section 67 of the Jharkhand Goods and
Services Tax Act, 2017 (JGST Act). During inspection, the department
alleged tha...
M/s. Kamal Agencies vs Goods and Services Tax Network & Others – Jharkhand High Court Allows Filing of GST TRAN-1 for Transitional Input Tax Credit Pursuant to Supreme Court's Filco Trade Centre Judgment | Transitional Credit under Section 140 of the CGST Act
Facts of the Case
The petitioner was unable to file Form GST TRAN-1 for
carrying forward transitional input tax credit into the electronic credit
ledger.
A representation submitted by the petitioner seeki...
Micro Systems and Services vs Union of India & Others – Telangana High Court Holds Clarificatory GST Circular Applies Retrospectively; Refund of Accumulated ITC Under Section 54(3)(ii) Cannot Be Denied for Concessional Supplies Under Inverted Tax Structure
Facts of the
CaseThe petitioner, Micro Systems and Services,
a sole proprietorship engaged in assembling and supplying computers and
computer parts, supplied goods to Defence Research & Development
Organisation (...
Jigneshbhai Vasantlal Shah Through Pritiben Jigneshbhai Shah vs District Magistrate, Surat – Gujarat High Court Quashes Preventive Detention under the Prevention of Black Marketing and Maintenance of Supplies of Essential Commodities Act, 1980 Due to Non-Supply of Legible Documents and Failure to Consider Representation | Articles 21 & 22 of the Constitution of India
Facts of the
CaseThe petitioners challenged the detention orders
dated 26.04.2022 passed by the District Magistrate, Surat, under the Prevention
of Black Marketing and Maintenance of Supplies of Essential Commodities ...
Sanjay Agencies vs Goods and Services Tax Network & Others – Jharkhand High Court Permits Filing of GST TRAN-1 for Transitional Input Tax Credit Pursuant to Supreme Court Directions in Union of India vs Filco Trade Centre Pvt. Ltd. | Section 140 of the CGST Act, 2017
Facts of the
CaseThe petitioner, Sanjay Agencies, approached
the Jharkhand High Court seeking a direction to the GST authorities to
permit the filing of Form GST TRAN-1 for carrying forward eligible
transitional inpu...
R.P.M. Medicare vs Goods and Services Tax Network & Others – Jharkhand High Court Allows Filing of GST TRAN-1 for Transitional Input Tax Credit Pursuant to Supreme Court's Filco Trade Centre Judgment | Transitional Credit under Section 140 of the CGST Act
Facts of the CaseThe petitioner, R.P.M. Medicare, approached
the Jharkhand High Court seeking a direction to the GST authorities to permit
filing of Form GST TRAN-1 for carrying forward eligible transitional
input tax...