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M/s. Sharma Construction Works vs Additional Commissioner (Appeals), CGST, CX & Customs & Another – Delay in Revocation Application Condoned Under Proviso to Rule 23 of OGST Rules; GST Portal Directed to Be Opened for Filing Return
Facts of the
CaseM/s. Sharma Construction Works approached the High
Court of Orissa in W.P.(C) No. 21620 of 2022 in connection with the delay in
invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rul...
W.P. No. 23125 of 2022 vs State Government Authorities – High Court Directs Release of Admitted Outstanding Payment of ₹1,13,96,436 Within Eight Weeks Under Article 226; Bills Pending With Finance Department After GST and Income-Tax Deductions
Facts of the
CaseThe petitioner filed the writ petition under
Article 226 of the Constitution of India seeking a declaration that the
respondents’ inaction in releasing payment of ₹1,13,96,436 was arbitrary and
i...
City Steels vs State of Assam & Ors. – Unpaid Contractor Bills Cannot Be Withheld Merely for Absence of Technical Sanction or Delayed Verification | Article 226 of the Constitution of India
Facts of the
CaseThe petitioner, City Steels, was issued multiple
supply orders dated 10 July 2017 by the concerned Forest Department authorities
for supply of specified materials. The supply orders included items suc...
M/s J.B. Enterprise vs State of Assam & Ors. – Unpaid Contractor Bills Cannot Be Withheld Merely for Absence of Technical Sanction or Delayed Verification | Article 226
Facts of the
CaseThe petitioner, M/s J.B. Enterprise, was
issued various supply orders dated 10.07.2017 by the concerned Forest
Department authorities for supply of materials including plastic mesh wire
(Tuflex) of s...
M/s Moon Caterers vs State of Chhattisgarh & Others – Article 226 of the Constitution of India | Termination of Smart Parking Licence Agreement Held Harsh, Arbitrary and Disproportionate; High Court Quashes Termination Order
Facts of the CaseRaipur Smart City Limited invited proposals through a request
dated 17 December 2020 for selection of a bidder for the design, development,
implementation, operation and maintenance of Smart Parking Ma...
Netconnect Technology vs Deputy Commissioner (Works Contract) – Recovery Proceedings under KVAT Act to Remain in Abeyance Pending Disposal of Stay Petitions in Statutory Appeals
Facts of the CaseNetconnect Technology was subjected to assessment orders for
the assessment years 2016-17 and 2017-18 under the provisions of the Kerala
Value Added Tax Act. The assessment orders were issued on 12 Jan...
Star Cement Ltd. vs Union of India & Ors. – Gauhati High Court Rejects Claim for Continuation of NEIIPP 2007 Tax Incentives After GST; Section 174(2)(c) of CGST Act Bars Promissory Estoppel Against Rescinded Exemption Notifications
Facts of the
CaseThe Government of
India introduced the North East Industrial and Investment Promotion Policy,
2007 (NEIIPP, 2007) with the objective of encouraging industrial
development in the North-Eastern Region....
Star Cement Ltd. & Ors. vs Union of India & Ors. – Gauhati High Court Upholds Limited GST Budgetary Support; Promissory Estoppel Cannot Override Section 174(2)(c) of the CGST Act, 2017
Facts of the
Case
The matter arose
from a batch of writ petitions filed by industrial units, including Star Cement
Ltd. and other eligible manufacturing units operating in the North-Eastern
Region. The petitioners...
Star Cement Ltd. vs Union of India & Ors. – Gauhati High Court on Section 174(2)(c) of the CGST Act, 2017, NEIIPP 2007, 100% Excise Duty Exemption and GST Budgetary Support Scheme
Facts of the
CaseThe batch of writ
petitions arose from the transition from the erstwhile Central Excise regime to
the Goods and Services Tax regime and its impact upon industrial units
established in the North Easte...
Star Cement Ltd. vs Union of India & Ors. – Gauhati High Court: Section 174(2)(c) of CGST Act, 2017 | GST Budgetary Support Scheme Cannot Be Challenged on Promissory Estoppel; Writ Petitions Dismissed Following Hero MotoCorp Case
Facts of the
CaseThe Gauhati High
Court considered a batch of writ petitions filed by industrial units operating
in the North Eastern Region, with Star Cement Ltd. vs Union of India &
Ors. as the lead matter. The...