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Commissioner of CGST & Central Excise, Howrah Commissionerate vs M/s Ashirwad Foundries Private Limited – Calcutta High Court Upholds Denial of Fraudulent CENVAT Credit on Fake Invoices | Sections 11A & 14 of Central Excise Act, Rule 9 of CENVAT Credit Rules
Facts of the CaseThe Revenue challenged the order of the Customs,
Excise & Service Tax Appellate Tribunal (CESTAT), which had allowed the
assessee's appeal by setting aside the demand of CENVAT Credit along with
p...
FCI OEN Connectors Ltd. vs Union of India – Refund of Customs Duty Paid After GST under Advance Authorization | Section 142(3) of the CGST Act, 2017 | Kerala High Court
Facts of the CaseThe petitioner, FCI OEN Connectors Ltd., had
imported goods under the Advance Authorization Scheme without payment of
customs duties for use in the manufacture of export products. Due to
restrictions ...
Chandan Patra vs State of Odisha & Others – Orissa High Court | GST Refund Cannot Be Claimed Through Writ Petition; Statutory Remedy Must Be Exhausted | Refund under Section 54 of the CGST/OGST Act
Facts of the
CaseThe petitioner, Chandan Patra, approached
the Orissa High Court seeking refund of a GST claim relating to transactions
undertaken during the financial year 2017-18. Instead of following the
statutory...
M/s. Mirtunjai Udyog vs The Sales Tax Officer, Rourkela-I Circle & Others – Orissa High Court | Assessment Order Challenge | Relief to File Statutory Appeal by Relying on Earlier Precedent
Facts of the CaseThe petitioner, M/s. Mirtunjai Udyog, challenged
an assessment order passed by the Sales Tax Authorities before the Orissa High
Court by filing a writ petition.During the hearing, the petitioner relied...
Commissioner of Central GST & Central Excise, J&K Jammu vs Emcure Pharmaceuticals Ltd. – Excise Appeal Dismissed as Issue Already Settled | CEA No. 414/2022
Facts of the
CaseThe Commissioner of Central GST and Central Excise,
Jammu & Kashmir, preferred an appeal before the High Court of Jammu &
Kashmir and Ladakh against Emcure Pharmaceuticals Ltd. The appeal rais...
Orissa High Court Dismisses Sales Tax Revision Filed by M/s Unifood India (P) Ltd. Due to Non-Appearance of Counsel; Clarifies Procedural Dismissal Does Not Affect Merits of Tax Dispute
Facts of the CaseThe petitioner, M/s Unifood India (P) Ltd.,
filed a Sales Tax Revision before the High Court of Orissa challenging the
order passed by the tax authorities.When the matter was listed for hearing on 14.1...
2 B Tradelinks vs Assistant Commissioner, State GST Department & Others – Kerala High Court | W.P.(C) No. 41033 of 2022 | Writ Petition Dismissed as Infructuous | GST Assessment & DRC-07 Proceedings
Facts of the CaseThe petitioner, 2 B Tradelinks, filed a writ
petition before the Kerala High Court challenging GST assessment proceedings
and consequential demand notices issued for the financial years 2018-19
and 20...
Commissioner of Central GST & Central Excise, J&K, Jammu vs M/s Kashmir Agro and Chemicals, SICOP Industrial Area, Kathua – Appeal Dismissed as Covered by Earlier Judgment | Central Excise Act
Facts of the
CaseThe Commissioner of Central GST and Central Excise,
Jammu & Kashmir, filed an appeal before the High Court of Jammu &
Kashmir and Ladakh against M/s Kashmir Agro and Chemicals. The appeal rais...
Orissa High Court Dismisses Sales Tax Revision Filed by M/s Priti Auto Combine due to Non-Prosecution, Clarifying that Procedural Dismissal Does Not Amount to Adjudication on Substantive Merits of the Tax Dispute
Facts of the CaseThe petitioner, M/s Priti Auto Combine, had
filed a Sales Tax Revision before the High Court of Orissa challenging the
order passed by the tax authorities.When the matter was taken up for hearing on 14...
Commissioner of Central GST & Central Excise, J&K Jammu vs K S Profiles, SIDCO Industrial Complex, Bari Brahmana, Jammu – Excise Appeal Dismissed as Covered by Earlier Judgment | CEA No. 402/2022
Facs of the
CaseThe Commissioner of Central GST and Central Excise,
Jammu & Kashmir, preferred an appeal before the High Court challenging the
order passed in favour of K S Profiles, SIDCO Industrial Complex, Bari...