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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...
Amit Patil vs Union of India and Another – Allahabad High Court Grants Bail in Alleged ₹39.55 Crore Fake ITC Case Under Sections 132(1)(c) & 132(1)(i) of the CGST Act, 2017
Facts of the
CaseThe applicant,
Amit Patil, filed the present bail application seeking his release on bail in
Case Crime No. 580 of 2022, registered under Sections 132(1)(c) and 132(1)(i)
of the CGST Act, 2017, in Di...
M/s. Garden Reach Shipbuilders and Engineers Ltd. vs Joint Commissioner CT & GST, Angul Circle – Orissa High Court Dismisses Writ Petition for Non-Prosecution Due to Non-Appearance of Petitioner
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. The matter ...
Star Cement Ltd. vs Union of India & Connected Matters: Gauhati High Court Rejects Challenge to GST Budgetary Support Scheme Under Section 174(2)(c) of CGST Act; Follows Hero Motocorp Ltd. vs Union of India
Facts of the
CaseThe batch of writ
petitions was instituted by several industrial units operating in the North
Eastern Region, with Star Cement Ltd. being the petitioner in the lead
matter. The petitioners had establ...
Commissioner of Central GST and Central Excise J&K, Jammu vs M/s Gaurav Agro-Chem Industries — J&K and Ladakh 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
(Jammu and Kashmir), Jammu filed an appeal under Section 35G of the Central
Excise Act, 1994 against an order of the Customs, Excise and Service Tax
...
Giri Ram J vs State Rep. by Superintendent of GST and Central Excise – Madras High Court Fully Relaxes Periodic Appearance Condition Imposed in GST Criminal Proceedings | Crl.M.P.(MD) No.12826 of 2022 in Crl.O.P.(MD) No.6400 of 2021
Facts of the
CaseThe petitioner, Giri Ram J, who was arrayed as
Accused No.1, approached the Madurai Bench of the Madras High Court by filing
Crl.M.P.(MD) No.12826 of 2022 seeking relaxation of a condition earli...
Star Cement Ltd. vs Union of India – Section 174(2)(c) CGST Act: Gauhati High Court Rejects Claim for 100% GST Reimbursement Under NEIIPP 2007; Hero MotoCorp Ruling Applied
Facts of the
CaseThe petitioners
were industrial units operating in the North Eastern Region and had established
or expanded their manufacturing facilities in reliance upon fiscal incentives
announced by the Governme...
The Aakash Metals vs Assistant Commissioner of State Tax — Kerala High Court Applies Supreme Court Ruling in Union of India vs Filco Trade Centre Pvt. Ltd. for GST Transitional Credit Through TRAN-1 and TRAN-2 Under Section 140 of the CGST/KSGST Act
Facts of the
CaseThe petitioner, The Aakash Metals,
represented by its Managing Partner, approached the Kerala High Court in
connection with the availment of transitional credit while migrating to the
Goods and Servi...
Pochampad Construction Company Private Limited vs Union of India — Telangana High Court on GST Investigation, Re-Arrest Apprehension, ₹4.51 Crore Payment Without Quantified Demand and Show Cause Notice under CGST Act, 2017
Facts of the
CaseThe petitioners, M/s Pochampad Construction
Company Private Limited and its Managing Director, approached the Telangana
High Court under Article 226 of the Constitution of India against the Union of
...