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Star Cement Ltd. vs Union of India & Ors. – Section 174(2)(c) of the CGST Act, 2017 – Gauhati High Court Rejects Claim for Continuation of 100% Tax Exemption/Refund under NEIIPP, 2007 after GST; Hero Motocorp Ltd. Case Applied
Facts of the
CaseThe lead
petitioner, Star Cement Ltd., along with several industrial units in connected
writ petitions, had established and operated manufacturing units in the
North-Eastern Region and had availed or...
Star Cement Ltd. vs Union of India & Ors. — Gauhati High Court on Section 174(2)(c) of the CGST Act, 2017, GST Budgetary Support, Promissory Estoppel and Legitimate Expectation under NEIIPP, 2007
Facts of the
CaseThe batch of writ
petitions was filed by industrial units operating in the North Eastern Region
and availing fiscal incentives under the North East Industrial and
Investment Promotion Policy, 2007 (N...
Star Cement Ltd. & Ors. vs Union of India & Ors. – Gauhati High Court Upholds Limited GST Budgetary Support; Section 174(2)(c) CGST Act Bars Continuation of Rescinded Excise Exemption Despite Promissory Estoppel Claim
Facts of the
CaseA batch of writ
petitions, led by Star Cement Ltd. vs Union of India & Ors., was
filed before the Gauhati High Court by industrial units operating in the North
Eastern Region. The petitioners had...
Star Cement Ltd. vs Union of India — Section 174(2)(c) of the CGST Act, 2017: Gauhati High Court Rejects Challenge to GST Budgetary Support Scheme and Claim for Full Continuation of NEIIPP, 2007 Tax Benefits
Facts of the
CaseA batch of writ
petitions, led by Star Cement Ltd. vs Union of India, was filed by
industrial units operating in the North Eastern Region. The petitioners
included manufacturing entities that claimed...
Avishek Dey vs State of Assam – Gauhati High Court Refuses Anticipatory Bail Under Section 438 CrPC in IPC Sections 120B, 381, 408 and 409 Misappropriation Case
Facts of the
CaseThe petitioner,
Avishek Dey, apprehending arrest in connection with Bhangagarh P.S. Case No.
241/2022 registered under Sections 120B, 381, 409 and 408 of the Indian Penal
Code, approached the Gauhati...
Star Cement Ltd. vs Union of India & Ors. – Gauhati High Court on Section 174(2)(c) of the CGST Act, 2017, NEIIPP 2007, GST Budgetary Support, Promissory Estoppel and Legitimate Expectation
Facts of the
CaseThe proceedings
arose from a batch of writ petitions filed by industrial units operating in the
North-Eastern Region, with Star Cement Ltd. vs Union of India & Ors.
being the lead matter. The pet...
Star Cement Ltd. vs Union of India & Ors. – Gauhati High Court Upholds GST Budgetary Support Scheme; Section 174(2)(c) CGST Act Bars Continuation of Rescinded Excise Incentives as Privilege
Facts of the
CaseThe proceedings
arose from a batch of writ petitions filed by industrial units operating in the
North Eastern Region, with Star Cement Ltd. being the petitioner in the
lead writ petition. The petitio...
Star Cement Ltd. vs Union of India & Ors. — Gauhati High Court on Section 174(2)(c) of the CGST Act, 2017, NEIIPP 2007 Incentives, GST Budgetary Support and Promissory Estoppel
Facts of the
CaseThe batch of writ
petitions involved a common challenge by industrial units that had established
or expanded their manufacturing operations on the strength of incentives
granted by the Government of ...
Star Cement Ltd. & Ors. vs Union of India & Ors. – Section 174(2)(c) of the CGST Act, 2017: Promissory Estoppel Cannot Enforce 100% Tax Refund After GST; Gauhati High Court Follows Hero Motocorp Case
Facts of the
CaseA batch of writ
petitions was filed before the Gauhati High Court by several industrial units,
with Star Cement Ltd. being the lead petitioner in W.P.(C) No. 2208 of
2019. The petitioners comprised i...
Commissioner of Central GST and Central Excise J&K, Jammu vs M/s Cadila Pharmaceuticals Ltd. – J&K and Ladakh High Court Dismisses Section 35G Appeal and Upholds Refund of Education Cess and Secondary & Higher Education Cess
Facts of the
CaseThe Commissioner of Central GST and Central Excise
(Jammu and Kashmir), Jammu filed an appeal before the High Court under Section
35G of the Central Excise Act, 1994 challenging an order passed ...