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Commissioner CGST and Central Excise (J&K), Jammu vs Zuventus Healthcare Ltd – Section 35G of Central Excise Act, 1994: High Court Dismisses Revenue Appeal on Education Cess and Secondary & Higher Education Cess Refund Following SRD Nutrients and Coordinate Bench Ruling
Facts of the
CaseThe Commissioner CGST and Central Excise (J&K),
Jammu filed an appeal before the High Court under Section 35G of the Central
Excise Act, 1994 against an order involving the respondent, Zuventus
H...
M/s Chenab Textile Mills vs State of J&K and Others – Section 5 of J&K Levy of Tolls Act: Additional Toll Exemption Denied on Capital Goods Imported for Substantial Expansion; Statutory SRO Prevails Over Industrial Policy
Facts of the
CaseThe petitioner, M/s Chenab Textile Mills,
was an industrial unit registered with the Department of Industries and
Commerce. It had been established and permanently registered in 1966 and
had undertak...
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...
Sheen Golden Jewels (India) Pvt. Ltd. vs State Tax Officer (IB)-1 & Others — Kerala High Court Upholds Section 174(2) of KSGST Act, 2017 and Continuation of KVAT Assessment, Reassessment, Penalty and Recovery Proceedings
Facts of the CaseThe appellants were dealers who had approached the Kerala
High Court challenging proceedings initiated or continued by the State Tax
authorities in relation to periods governed by the pre-GST Kerala Va...
Ajayakumar P.A. vs State of Kerala – Kerala High Court Upholds Section 174 of the KSGST Act, 2017 and Validates Continuation of KVAT and Pre-GST Proceedings After GST Transition
Facts of the CaseThe dispute arose after the introduction of the GST regime pursuant
to the Constitution (One Hundred and First Amendment) Act, 2016 and the
enactment of the Kerala State Goods and Services Tax Act, 201...
State of Kerala vs MCP Enterprises – Section 42(3) of the KVAT Act Cannot Create an Unlimited Retrospective Power to Reopen Time-Barred Assessments; Limitation Under Section 25(1) Must Govern Escaped Turnover Proceedings | Kerala High Court
Facts of the CaseThe litigation arose from a large batch of proceedings
concerning the power of the Kerala tax authorities to reopen, reassess or
otherwise proceed against dealers under the KVAT Act in respect of alleg...
Ajayakumar P.A. vs State of Kerala – Kerala High Court Upholds Section 174(2) of KSGST Act and Validity of Reopening Pre-GST Assessments | W.A. No. 1063 of 2019 & Connected Cases
Facts of the CaseA large batch of writ appeals came before the Kerala High Court
from a common judgment dated 11 January 2019 in W.P.(C) No. 11335 of 2018 and
connected matters. The appeals were tagged and heard along ...
State of Kerala vs MCP Enterprises — Kerala High Court Case Law on Limitation for Best Judgment Assessment Under Section 25(1) of the KVAT Act and Retrospective Extension of Assessment Period
Facts of the CaseThe proceedings arose from a large batch of writ appeals,
tax revisions and writ petitions concerning the period of limitation available
to the assessing authorities under Section 25(1) of the Kerala V...
Ajayakumar P.A. vs State of Kerala – Kerala High Court Upholds Section 174(2) of the KSGST Act, 2017 and Validity of Saving Legacy Tax Proceedings After GST
Facts of the CaseThe dispute arose in the background of the constitutional
and statutory transition from the earlier indirect-tax regime to the Goods and
Services Tax regime. Following the Constitution (One Hundred and...
Ajayakumar P.A. vs State of Kerala – Section 174(2) of the Kerala SGST Act, 2017 Constitutionally Valid; Pre-GST Assessment Reopening and Accrued Tax Liabilities Saved Despite GST Transition
Facts of the CaseA large number of dealers and assessees approached the
Kerala High Court challenging proceedings initiated or continued by the State
tax authorities in relation to liabilities arising under the earlier...