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
Commissioner of CGST and Central Excise Jammu vs M/S Saraswati Agro Chemicals Pvt. Ltd.: High Court Dismisses Revenue Appeal Under Section 35G of Central Excise Act, 1944 Regardng Refund of Education Cess Following Apex Court Precedent in SRD Nutrients Case
Facts of the CaseThe case originated from a tax dispute wherein the
Adjudicating Authority and the Commissioner (Appeals) had initially issued
orders adverse to the assessee regarding tax refunds. The respondent, M/S
...
Commissioner of CGST and Central Excise Jammu v/s Sun Pharma Laboratories Ltd.: Maintainability of Revenue Appeal under Section 35G of the Central Excise Act Against CESS Refund Allowability Post-SRD Nutrients Ruling
Facts of the Case
The
Appellant, the Commissioner of CGST and Central Excise Jammu, filed an
appeal under Section 35G of the Central Excise Act, 1944 (referred to as
'the Act'), challenging an order p...
Commissioner of CGST and Central Excise Jammu vs M/S Shiva Mint Industries: High Court Dismisses Central Excise Appeal Concerning Refund of Education Cess and Secondary & Higher Education Cess Under Section 35G of the Central Excise Act, 1944 in View of Supreme Court Precedent in M/s SRD Nutrients Pvt. Ltd.
Facts of the Case
The
Appellant, the Commissioner of Central GST and Central Excise (Jammu and
Kashmir), Jammu, preferred an appeal under Section 35G of the Central
Excise Act, 1944.
The
appe...
Adisan Laboratories Pvt. Ltd. & Anr. Vs Union of India & Ors. | Principle of Natural Justice Violated: High Court Quashes Refund Rejection Order Due to Non-Service of Notice Under Section 54 of CGST Act, 2017 Read With Rule 92(3) of CGST Rules, 2017 As Notice Was Neither Served Nor Uploaded on GSTN Portal
Facts of the Case
The
Petitioner's Profile: Petitioner No. 1, M/s Adisan
Laboratories Pvt. Ltd., is a private limited company engaged in business
operations, and Petitioner No. 2 is its Shareholder an...
Adisan Laboratories Pvt. Ltd. & Anr. Vs. Union of India & Ors. – Bombay High Court Quashes GST Refund Rejection Order for Violation of Natural Justice and Non-Service of Form GST RFD-08 Notice on GSTN Portal under Section 54 of CGST Act, 2017 read with Rule 92(3) of CGST Rules, 2017
Facts of the Case
The
Parties: Petitioner No. 1, Adisan Laboratories Pvt.
Ltd., is a private limited company based in Pune, and Petitioner No. 2 is
its Shareholder & Managing Director. The Respond...
Commissioner of CGST and Central Excise Jammu vs. Sun Pharma Laboratories Ltd.: Maintainability of High Court Appeal Under Section 35G of the Central Excise Act Against CESTAT Order Granting Refund of Education Cess and Secondary & Higher Education Cess in Light of Supreme Court Precedents
Facts of the Case
The
Appellant, the Commissioner of CGST and Central Excise (Jammu and
Kashmir), Jammu, preferred an appeal under Section 35G of the Central
Excise Act, 1944.
The
appeal chal...
Commissioner of CGST and Central Excise Jammu Vs M/s JMW India Private Ltd: Dismissal of Revenue's Appeal Concerning Refund of Education Cess and Secondary & Higher Education Cess Under Section 35G of the Central Excise Act, 1944 in Light of Bindings Precedents
Facts of the Case
The
Appellant, the Commissioner of CGST and Central Excise, Jammu, filed an
appeal (CEA No. 331/2022) under Section 35G of the Central Excise Act,
1944 against the Respondent, M/s JM...
Commissioner of CGST and Central Excise Jammu vs M/S Crop Chemicals India Ltd: High Court Dismisses Central Excise Appeal on Refund of Education Cess and SHC under Section 35G in Parity with SRD Nutrients Precedent
Facts of the Case
Parties
Involved: The appeal was preferred by the
Commissioner of Central GST and Central Excise, Jammu (Appellant) against
M/S Crop Chemicals India Ltd. located at Growth Centre, Sa...
Commissioner of CGST and Central Excise, Jammu vs. M/s Gaurav Agro Chem Industries: Dismissal of Revenue's Appeal Seeking Reversal of Education Cess and Secondary & Higher Education Cess Refund Under Section 35G of the Central Excise Act, 1944 in Light of Supreme Court Precedents
Facts of the Case
Filing
of Appeal: The Commissioner of Central GST and
Central Excise, Jammu, preferred an appeal under Section 35G of the
Central Excise Act, 1944. The appeal was registered as CEA N...
Tarun Trading Co. Vs The Commissioner, CT & GST, Odisha & Others: Orissa High Court Condoned Delay In Filing Revocation Application For GST Registration Cancellation Subject To Payment Of Dues And Compliance Under Section 30 Of CGST/OGST Act And Rule 23
Facts of the Case
Petitioner
Status: The Petitioner, M/s Tarun Trading Co., is
a registered taxable entity operating under the Goods and Services Tax
framework in the state of Odisha.
Cancellation
...