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Star Cement Ltd. & Ors. vs Union of India & Ors. – Section 174(2)(c) of the CGST Act, 2017: Promissory Estoppel Cannot Enforce 100% Tax Refund After GST; Gauhati High Court Follows Hero Motocorp Case
Facts of the
CaseA batch of writ
petitions was filed before the Gauhati High Court by several industrial units,
with Star Cement Ltd. being the lead petitioner in W.P.(C) No. 2208 of
2019. The petitioners comprised i...
Commissioner of Central GST and Central Excise J&K, Jammu vs M/s Cadila Pharmaceuticals Ltd. – J&K and Ladakh High Court Dismisses Section 35G Appeal and Upholds Refund of Education Cess and Secondary & Higher Education Cess
Facts of the
CaseThe Commissioner of Central GST and Central Excise
(Jammu and Kashmir), Jammu filed an appeal before the High Court under Section
35G of the Central Excise Act, 1994 challenging an order passed ...
A.J. Augustine vs State of Kerala & Anish Chandran: Section 143(3) NI Act Mandates Expeditious Disposal of Section 138 Cheque Dishonour Cases Within Six Months | Kerala High Court
Facts of the
CaseThe petitioner, A.J. Augustine, was the complainant
in S.T. No. 977/2019 pending before the Judicial First Class Magistrate Court,
Nedumkandom.The underlying complaint concerned an alleged
offence pu...
A.J. Augustine vs State of Kerala & Anr. – Kerala High Court Directs Disposal of Section 138 NI Act Cheque Dishonour Case Within Three Months in View of Section 143(3)
Facts of the
CaseThe petitioner, A.J. Augustine, proprietor
of Kerala Trading Company, Nedumkandam, was the complainant in S.T.
No. 164/2019 pending before the Judicial First Class Magistrate Court,
Nedumkandom...
Commissioner of Central GST and Central Excise J&K, Jammu vs M/s Berger Paints India Limited — Section 35G of the Central Excise Act, 1994 | J&K and Ladakh High Court Dismisses Revenue Appeal Concerning Refund of Education Cess and Secondary & Higher Education Cess
Facts of the
CaseThe Commissioner of Central GST and Central Excise,
Jammu and Kashmir, Jammu filed the appeal before the High Court under Section
35G of the Central Excise Act, 1994, challenging an order passed by th...
Commissioner of Central GST and Central Excise J&K, Jammu vs M/s Cadila Pharmaceuticals Ltd. – Section 35G of the Central Excise Act, 1944 – J&K and Ladakh High Court Dismisses Revenue Appeal on Education Cess and Secondary & Higher Education Cess Refund Following M/s SRD Nutrients Pvt. Ltd. Case
Facts of the
CaseThe Commissioner of Central GST and Central Excise,
Jammu and Kashmir, Jammu filed an appeal under Section 35G of the Central
Excise Act, 1944 against an order of the Customs, Excise and Service Tax
...
Commissioner of Central GST and Central Excise J&K, Jammu vs OM Metal Sharper Industries — Section 35G of the Central Excise Act, 1944 — J&K and Ladakh High Court Dismisses Revenue Appeal on Education Cess and Secondary & Higher Education Cess Refund, Following SRD Nutrients Case Law
Facts of the
CaseThe Commissioner of Central GST and Central Excise,
Jammu and Kashmir, Jammu filed the present appeal before the High Court of
Jammu & Kashmir and Ladakh under Section 35G of the Central Excise Ac...
Commissioner of Central GST and Central Excise J&K, Jammu vs M/s Nitin Enterprises – High Court Dismisses Section 35G Appeal on Education Cess and Secondary & Higher Education Cess Refund, Following SRD Nutrients Case
Facts of the
CaseThe Commissioner of Central GST and Central Excise,
J&K, Jammu filed an appeal before the High Court of Jammu & Kashmir and
Ladakh at Jammu under Section 35G of the Central Excise Act, 1994
a...
Star Cement Ltd. vs Union of India & Ors. — Gauhati High Court on Section 174(2)(c) of the CGST Act, 2017, Withdrawal of Area-Based Excise Exemption, Budgetary Support, Promissory Estoppel and Legitimate Expectation
Facts of the
CaseThe Gauhati High
Court considered a large batch of connected writ petitions raising common
questions concerning the discontinuance of area-based Central Excise incentives
after the introduction of th...
M/s. Garden Reach Shipbuilders and Engineers Ltd. vs Joint Commissioner CT & GST, Angul Circle — Orissa High Court Dismisses Writ Petition for Non-Prosecution | W.P.(C) No. 14722 of 2022
Facts of the
CaseM/s. Garden Reach Shipbuilders and Engineers Ltd.
instituted W.P.(C) No. 14722 of 2022 before the High Court of Orissa at
Cuttack against the Joint Commissioner CT & GST, Angul Circle.When t...