Blog Categories
Subscribe to Newsletter
Join our subscribers list to get the latest Tax Updates and Opportunities.
Knowledge Portal
Click here to explore deep insights, FAQs, and comprehensive tax guides.
Explore Now
Principal Nodal Officer, GST Department vs. Purv Flexipack Private Limited & Others – Calcutta High Court Upholds Supreme Court Directions on Transitional Input Tax Credit (TRAN-1 & TRAN-2) under Rule 117 of the CGST/WBGST Rules, 2017
Facts of the
CaseThe present intra-court appeal was filed by the Principal
Nodal Officer, GST Department challenging the order dated 01.07.2022
passed in a batch of writ petitions beginning with W.P.A. No. 12239 of 20...
Commissioner, Central Goods and Services Tax, Kolkata Commissionerate vs. M/s Paharpur Cooling Towers Limited & Ors. – Calcutta High Court Holds GST Transitional ITC (TRAN-1/TRAN-2) Claims Governed by Supreme Court Directions in FILCO Trade Centre Case | Rule 117 of the CGST Rules, 2017 & West Bengal GST Rules, 2017
Facts of the
CaseThe Commissioner, Central Goods and Services Tax,
Kolkata Commissionerate filed an intra-court appeal challenging the order
passed by the Single Bench in W.P. No. 7131(W) of 2019. The writ petition ha...
Jugal Kishore Julka & Others vs Union of India & Others – Delhi High Court Upholds Higher Health Insurance Premium for Retired Bank Employees; Optional Medical Insurance Scheme, No Parity with Serving Employees, Validity of IBA Circulars & Ministry of Finance Advisory | 10th Bipartite Settlement, Article 14 of the Constitution of India
Facts of the CaseThe petitioners were retired employees of various
nationalised banks who challenged the increase in health insurance premium
payable under the optional medical insurance scheme introduced pursuant to t...
Ugrasena Nayak & Others vs Union of India & Others – Orissa High Court Disposes Public Interest Writ After NHAI Approves Pedestrian Underpass (PUP) and Slip Road Project under Change of Scope
Facts of the CaseThe petitioners approached the Hon'ble High Court
seeking appropriate directions regarding the construction of a Pedestrian Under
Pass (PUP)/Flyover at Pipilia Chowk. During the proceedings, the Nation...
M/s. Radiant Enterprises Private Limited & Another vs. Joint Commissioner, CGST & CX (Appeal-I) & Others – Refund of Excess GST Paid by Recipient of Service, Scope of Appellate Authority's Jurisdiction, and Principles of Natural Justice under the CGST Act
Facts of the
CaseThe appellants, M/s. Radiant Enterprises Private
Limited & Another, challenged an order passed by the learned Single
Judge in a writ petition concerning the rejection of their GST refund claim.
T...
Azad Coach Pvt. Ltd. vs Union of India & Others – Rajasthan High Court Allows Filing of TRAN-1 for Transitional Input Tax Credit in Light of Supreme Court's FILCO Trade Centre Judgment under Section 140 of the CGST Act
Facts of the CaseThe petitioner, Azad Coach Pvt. Ltd., filed
a writ petition before the Rajasthan High Court seeking the opportunity to
submit Form GST TRAN-1 for claiming transitional input tax credit.
During the hea...
M/s Lupin Ltd. vs. Union of India & Others – Andhra Pradesh High Court | Section 54 of the Central Goods and Services Tax Act, 2017ST Refund on Zero-Rated Supplies to SEZ | Section 54 CGST Act & Rule 89 CGST Rules
Facts of the
CaseThe Petitioner, M/s Lupin Ltd., is engaged
in the manufacture and export of pharmaceutical products. After the
introduction of the Goods and Services Tax (GST) regime, the Petitioner
migrated to GST ...
M/s MSN Laboratories Pvt. Ltd. vs Union of India & Others – Andhra Pradesh High Court Directs Fresh GST Refund Application for SEZ Zero-Rated Supplies under Section 54 of the CGST Act and Rule 89 of the CGST Rules
Facts of the CaseThe Petitioner, M/s MSN Laboratories Pvt. Ltd.,
is engaged in the manufacture and export of pharmaceutical products. After the
implementation of the GST regime, the Petitioner migrated to GST and obtai...
Jaiswal Medical Stores Partnership Firm vs State of Chhattisgarh & Assistant Commissioner State Tax (GST), Korba – Chhattisgarh High Court Dismisses GST Writ Petition as Withdrawn | WPT No. 205 of 2021 | Order dated 07.09.2022
Facts of the
CaseThe petitioner, Jaiswal Medical Stores
Partnership Firm, filed a writ petition before the High Court of
Chhattisgarh challenging actions taken by the State authorities under the
GST law. During the h...
Md. Samsuddin Ahmed vs Union of India & Others – Gauhati High Court Permits GST Dues to be Paid in Instalments under Section 80 of the CGST Act; Coercive Recovery Stayed Pending Decision
Facts of the
CaseThe petitioner, Md. Samsuddin Ahmed,
proprietor of M/s S. Ahmed and Co., challenged the recovery proceedings
initiated by the GST authorities before the Gauhati High Court. Following an
assessment, t...