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M/s. R.P.M. Associates vs Goods and Services Tax Network & Others – Jharkhand High Court Allows Filing of GST TRAN-1 in View of Supreme Court Directions in Filco Trade Centre Case | Transitional Input Tax Credit | Section 140 of the CGST Act, 2017
Facts of the CaseThe petitioner, M/s. R.P.M. Associates,
approached the Jharkhand High Court seeking a direction to the GST authorities
to permit filing of Form GST TRAN-1 for carrying forward eligible
transitional in...
M/s. R.P.M. Pharma vs Goods and Services Tax Network & Others – Jharkhand High Court Allows Filing of GST TRAN-1 for Transitional Input Tax Credit (ITC) in Light of Union of India vs Filco Trade Centre Pvt. Ltd. | Section 140 of the CGST Act, 2017
Facts of the CaseThe petitioner, M/s. R.P.M. Pharma,
approached the Jharkhand High Court seeking a direction to the GST authorities
to permit filing of Form GST TRAN-1 for carrying forward transitional
input tax credi...
Kishan Gupta vs. Goods and Services Tax Network & Others – Jharkhand High Court Permits Filing of GST TRAN-1 for Transitional Input Tax Credit in Light of Supreme Court's Filco Trade Centre Judgment
Facts of the CaseThe petitioner, Kishan Gupta, approached the
Jharkhand High Court seeking a direction to the GST authorities to permit the
filing of Form GST TRAN-1 for carrying forward eligible transitional
input ta...
M/s. Ujjain Steel Processors vs. State of Jharkhand & Others – Jharkhand High Court Quashes GST Assessment Order Passed Without Personal Hearing or Supply of Relied-Upon Documents | Sections 73 & 75 of the JGST Act
Facts of the
CaseThe petitioner, M/s. Ujjain Steel Processors,
a registered partnership firm engaged in the trading of iron and steel,
purchased goods from M/s. Maa Kali Steel, a registered GST dealer during
March 20...
Himaliyan Enterprises Pulwama vs State of Jammu & Kashmir & Others – Jammu & Kashmir High Court Holds Writ Petition Not Maintainable Due to Availability of Statutory Alternative Remedy under Section 12-D of the J&K General Sales Tax Act
Facts of the CaseThe petitioner, Himaliyan Enterprises Pulwama,
challenged three orders before the High Court:
Assessment Order dated 03.02.2011 passed by the Assessing
Authority, Check Post Lowermunda;
Appell...
Jigneshbhai Vasantlal Shah Through Pritiben Jigneshbhai Shah vs District Magistrate, Surat – Gujarat High Court Quashes Preventive Detention under Prevention of Black Marketing and Maintenance of Supplies of Essential Commodities Act for Non-Supply of Legible Documents and Non-Consideration of Representation | Sections 3 & 7 of the Essential Commodities Act, 1955, Fertilizer (Control) Order, 1985 & Articles 21, 22 and 226 of the Constitution of India
Facts of the CaseThe petitions were filed before the Gujarat High
Court challenging preventive detention orders dated 26.04.2022 passed by the
District Magistrate, Surat under the Prevention of Black Marketing and
Mai...
Commissioner of CGST & Central Excise, Bolpur Commissionerate vs M/s Shyam Steel Industries Limited – Calcutta High Court Upholds CENVAT Credit on Concessional CVD Paid on Imported Coal under Rule 3 of the CENVAT Credit Rules, 2004 and Notification No. 12/2012-Cus.
Facts of the CaseThe respondent, M/s Shyam Steel Industries Limited,
is engaged in the manufacture of Sponge Iron, Billets and TMT Bars. During the
departmental audit for FY 2013-14, the department alleged that the ass...
M/s. R.P.M. Distributors vs Goods and Services Tax Network & Others – Jharkhand High Court Allows Filing of GST TRAN-1 for Transitional Input Tax Credit in Light of Filco Trade Centre Judgment | Transitional Credit under Section 140 of the CGST Act
Facts of the CaseThe petitioner, M/s. R.P.M. Distributors,
approached the Jharkhand High Court seeking permission to file Form GST
TRAN-1 for carrying forward eligible transitional Input Tax Credit (ITC)
from the pre-...
Principal Commissioner, CGST & Central Excise, Lucknow & Another vs. M/s Bushrah Export House Two Star, Lucknow & Another – Allahabad High Court Upholds GST Refund; Refund Cannot Be Denied Beyond Allegations in Show Cause Notice | Sections 16, 50, 54, 74 & 122 of the CGST Act, 2017 | E-Way Bill Rules
Facts of the CaseThe respondent, M/s Bushrah Export House Two
Star, Lucknow, filed a refund application under the GST law seeking refund
of accumulated Input Tax Credit (ITC) relating to goods exported outside India.
...
Principal Commissioner, CGST & Central Excise, Lucknow & Another vs. M/s Bushrah Export House Two Star, Lucknow & Another – Allahabad High Court Upholds GST Refund; Refund Cannot Be Denied Beyond Allegations in Show Cause Notice | Sections 16, 50, 54, 74 & 122 of the CGST Act, 2017 | E-Way Bill Rules
Facts of the CaseThe respondent, M/s Bushrah Export House Two
Star, Lucknow, filed a refund application under the GST law seeking refund
of accumulated Input Tax Credit (ITC) relating to goods exported outside India.
...