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Commissioner of Central GST and Central Excise J&K, Jammu vs M/s Berger Paints India Limited — Refund of Education Cess and Secondary & Higher Education Cess under Section 35G of the Central Excise Act, 1944 | J&K and Ladakh High Court
Facts of the
CaseThe Commissioner of Central GST and Central Excise,
Jammu and Kashmir, Jammu filed a batch of appeals before the High Court under Section
35G of the Central Excise Act, 1944. These appeals challenged ...
Commissioner of Central GST and Central Excise J&K, Jammu vs M/s Nitin Enterprises: J&K and Ladakh High Court Dismisses Section 35G Appeal on Refund of Education Cess and Secondary & Higher Education Cess Following SRD Nutrients Case
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 against an order passed by the Cus...
A.J. Augustine vs State of Kerala & Anr. — Kerala High Court Dismisses Criminal Original Petition After Settlement Between Parties | OP(Crl.) No. 284 of 2022
Facts of the
CaseThe petitioner, A.J. Augustine, proprietor
of Kerala Trading Company, Nedumkandam, approached the High Court of
Kerala by filing OP(Crl.) No. 284 of 2022. The proceedings arose in connection
with CMP...
A.J. Augustine vs State of Kerala & Syed Abu Thahir – Section 143(3) of the Negotiable Instruments Act Mandates Expeditious Disposal of Section 138 Cheque Dishonour Cases Within Six Months: Kerala High Court Directs Trial Completion Within Three Months
Facts of the CaseThe petitioner, A.J. Augustine, was the complainant in S.T.
No. 979/2019, pending before the Judicial First Class Magistrate Court,
Nedumkandam. He approached the High Court of Kerala by filing an Orig...
Star Cement Ltd. vs Union of India — Gauhati High Court Upholds GST Budgetary Support Scheme; No Promissory Estoppel for Continuation of Full Excise Exemption under NEIIPP, 2007 | Section 49 CGST Act, Section 20 IGST Act & Section 5A Central Excise Act
Facts of the
CaseA batch of industrial units situated in Assam and
the North Eastern Region, led by Star Cement Ltd., approached the Gauhati High
Court challenging the extent of benefits available under the Scheme of
...
Star Cement Ltd. vs Union of India — Gauhati High Court Upholds GST Budgetary Support Scheme; No Promissory Estoppel for Continuation of Full Excise Exemption under NEIIPP, 2007 | Section 49 CGST Act, Section 20 IGST Act & Section 5A Central Excise Act
Facts of the
CaseA batch of industrial units situated in Assam and
the North Eastern Region, led by Star Cement Ltd., approached the Gauhati High
Court challenging the extent of benefits available under the Scheme of
...
Star Cement Ltd. vs Union of India – Section 174(2)(c) CGST Act: Gauhati High Court Rejects 100% GST Refund Claim Under NEIIPP 2007 and Upholds Budgetary Support Scheme
Facts of the
CaseThe petitioners were industrial units engaged in
diverse manufacturing activities in Assam and the North-Eastern Region. Many
had established or expanded their industrial units in reliance upon the fi...
Bhaskar Jyoti Gogoi vs Union of India & Ors. – Fresh GST Registration Cannot Be Perennially Denied After Cancellation for Non-Filing of Returns; Dues, Interest and Penalty Must First Be Cleared | CGST Act, 2017
Facts of the
CaseThe petitioner, Bhaskar Jyoti Gogoi, was an
assessee registered under the CGST Act, 2017, bearing GST Registration No. 18AGCPG5972D2ZG.The petitioner had continuously failed to file GST
returns for th...
Abis Export India Private Limited vs State of Chhattisgarh & Others — Section 50 CGST Act: Interest on Delayed GST Payable Only on Net Cash Liability; Retrospective Amendment from 01.07.2017 to Be Examined for Section 107(6) Pre-Deposit
Facts of the
CaseThe petitioner, Abis Export India Private Limited,
was engaged in the production of various commodities, including pet food. Pet
food was classified under HSN Code 2309 after implementation of the GST...
M/s Shree Ambika Industries vs State of Rajasthan & Others – GST TRAN-1/TRAN-2 Transitional Credit Filing Window Extended up to 30.11.2022 under Section 140 of the CGST Act, 2017
Facts of the CaseM/s Shree Ambika Industries, through its proprietor Shri Kirti
Kumar Gaur, filed a writ petition before the Rajasthan High Court at Jodhpur
against the State of Rajasthan and other GST authorities. The...