Facts of the CaseM/S Nuova Shoes had obtained an order dated 02.03.2023 relating to its GST TRAN-1 claim (the form used to carry forward pre-GST input tax credit into the GST regime). However, instead of that order being...
Facts of the CaseThis case does invoke GST law — specifically the Maharashtra Goods and Services Tax Act, 2017 — but the order does not decide any GST assessment, ITC, or tax-liability question; it is a bail-stage ru...
Facts of the CaseThis batch of writ petitions, led by Perch (a unit of Sunrise F&B Restaurant Pvt. Ltd.), was filed by several fine-dining restaurants operating mainly in Khan Market, within the jurisdiction of the N...
Facts of the CaseLike several other appeals filed by the same department around this time, this is a Central Excise Act case, not a GST dispute. The Commissioner of Central GST and Central Excise, J&K, Jammu, filed C...
Facts of the CaseThis is a Central Excise Act matter, not a GST case, even though the appellant is described as the "Commissioner of Central GST and Central Excise, J&K, Jammu" (a department that today also administe...
Facts of the Case
This is a short order of the High Court of Jammu & Kashmir and Ladakh at Jammu dismissing an appeal filed under Section 35G of the Central Excise Act, 1944 — a pre-GST central excise law matter, ...
Facts of the Case
This is a batch of writ petitions before the Telangana High Court filed by the Union of India (through the Central GST/Customs Commissionerates) against orders of the Central Administrative Tribunal (C...
Facts of the Case
This is a Customs Act appeal before the Delhi High Court concerning the import of helicopters under a concessional customs duty exemption notification. This is a Customs classification/exemption-compli...
Facts of the Case
This writ petition before the Gujarat High Court concerned the seizure of an imported consignment of confectionery and chocolate products under the Customs Act, 1962, on grounds of non-compliance with ...
Facts of the Case
This writ petition before the Rajasthan High Court challenged the seizure of gold bullion by the Enforcement Directorate (ED) during a search conducted under Section 37 of the Foreign Exchange Manageme...