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Commissioner of CGST and Central Excise, Jammu vs M/S Emcure Pharmaceuticals Ltd | Maintainability of Revenue Appeals under Section 35G of Central Excise Act, 1944 Regarding Refund of Education Cess and SHEC in Light of Apex Court Precedents
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 against the respon...
Commissioner of CGST and Central Excise Jammu vs M/s Nanda Mint and Pine Chemicals Limited: Dismissal of Revenue Appeal Under Section 35G of Central Excise Act, 1944 Regarding Refund of Education Cess and Secondary & Higher Education Cess in Light of Supreme Court Mandate
Facts of the Case
The
Appellant, the Commissioner of Central Goods and Services Tax (CGST) and
Central Excise, Jammu, filed an appeal (CEA No. 326/2022 along with CM
Nos. 6627/2022 and 6628/2022) befo...
Commissioner of CGST and Central Excise Jammu v/s M/S Emcure Pharmaceuticals Ltd. | Refund of Education Cess and Secondary & Higher Education Cess under Section 35G of the Central Excise Act, 1944 in Light of Supreme Court Mandate in M/s SRD Nutrients Pvt. Ltd.
Facts of the Case
The
Appellant, the Commissioner of CGST and Central Excise Jammu, preferred a
statutory appeal under Section 35G of the Central Excise Act, 1944.
The
appeal was preferred against ...
Commissioner of CGST and Central Excise Jammu v/s M/s Cadila Pharmaceuticals Limited: High Court Dismisses Central Excise Appeal on Refund of Education Cess and Secondary & Higher Education Cess Under Section 35G of the Central Excise Act Following Precedent
Facts of the Case
The
Parties: The appellant in this case is the
Commissioner of CGST and Central Excise, Jammu, represented by learned
counsel Mr. Jagpaul Singh. The respondent is M/s Cadila Pharmace...
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...