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Popular Motor World Pvt. Ltd. vs Union of India & Others: TCS Under Income-tax Act Not Includible in Taxable Value for GST Under Section 15(2) of CGST Act | Kerala High Court
Facts of the CasePopular Motor World Pvt. Ltd., engaged in the business of sale
of motor vehicles, approached the Kerala High Court raising the question
whether amounts collected as Tax Collected at Source (TCS) under ...
Sparsh Soni vs Union of India: Chhattisgarh High Court Dismisses as Withdrawn Regular Bail Application Under Section 439 CrPC in CGST Offence Under Sections 132(1)(b) and 132(1)(c)
Facts of the CaseThe applicant, Sparsh Soni, filed his first bail application
before the High Court of Chhattisgarh under Section 439 of the Code of Criminal
Procedure, 1973, seeking grant of regular bail.The applicant...
M/s RSB Transmissions (India) Limited vs Union of India & Others – Interest Under Section 50 of CGST Act Payable on Delayed Filing of GSTR-3B Despite Prior Deposit in Electronic Cash Ledger: Jharkhand High Court
Facts of the CaseThe petitioner, M/s RSB Transmissions (India) Limited,
a company registered under the Companies Act, challenged the levy and recovery
of interest under Section 50 of the CGST Act, 2017 on account...
Selffridges Private Limited vs Union of India & Others – Kerala High Court Applies Supreme Court Directions in Filco Trade Centre for GST Transitional Credit Through TRAN-1 and TRAN-2
Facts of the CaseThe petitioner, Selffridges Private Limited, approached
the High Court of Kerala in relation to the issue of availing Transitional
Credit while migrating to the Goods and Services Tax regime.The disput...
Blaze Marketing vs Union Bank of India — Kerala High Court Allows Repayment of Cash Credit and Term Loan Dues in Six Monthly Instalments and Keeps NPA Declaration in Abeyance on Timely Payment
Facts of the CaseThe petitioner, Blaze Marketing, a partnership firm,
had availed a cash credit facility and a term loan from the
respondent, Union Bank of India. The petitioner subsequently committed
default in repay...
Khalid Ahmed Ghilan Amran vs State of Rajasthan & Ors. – Foreign Student Has No Unfettered Right to Stay in India Without Valid Visa; Research Visa Extension Governed by Clauses 15.2 and 15.10 of Visa Manual: Rajasthan High Court
Facts of the CaseThe petitioner, Khalid Ahmed Ghilan Amran, a national
of Yemen, initially obtained admission in the M.Tech. (Upstream) Course in
Petroleum Engineering at NIMS University, Jaipur, in 2013 and comp...
M/s Jai Mateshwari Steels Pvt. Ltd. vs Commissioner, Uttarakhand State GST & Others – Section 130 CGST Act Case Law on Confiscation of Goods and Vehicle Despite Invoice and E-Way Bill
Facts of the
CaseM/s Jai Mateshwari Steels Pvt. Ltd. preferred
Special Appeal Nos. 341 of 2022 and 342 of 2022 before the High Court of
Uttarakhand against orders dated 15 September 2022 passed by the learned Single
...
M/s Reliable Homes vs Union of India & Ors. – Bombay High Court: Rejected SVLDRS Application Due to Incorrect Entries Did Not Establish Ineligibility; Scheme Objective May Be Considered While Deciding Penalty Representation
Facts of the CaseM/s Reliable Homes, a partnership firm engaged in the business
of construction, building and development of residential complexes, was
registered with the Service Tax Department under the category of â...
Conceptial Trade vs State of Gujarat: Gujarat High Court Sets Aside Provisional Bank Account Attachment Under Section 83 of CGST/GGST Act Where No Proceedings Were Pending
Facts of the
CaseThe petitioner, Conceptial Trade, was
engaged in the business of trading products such as garments, footwear and
leather accessories. It operated from Mumbai, Maharashtra, and asserted that it
had no...
M/s. ESL Steel Limited vs M/s. Bharat Heavy Electricals Limited & Others: Jharkhand High Court on Extension of Export Timeline, 0.1% Concessional IGST and Refund/Reversal under Rule 96A(1)(a) of CGST Rules, 2017
Facts of the
CaseM/s. ESL Steel Limited, earlier known as M/s.
Electrosteel Steels Limited, made supplies intended for export to M/s. Bharat
Heavy Electricals Limited (BHEL). The supplies were connected with the
conc...