Search Results for "Goods and Services Tax"

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Petition Dismissed Against Show Cause Notice Citing Lack of Jurisdictional Challenge. High Court denies interference in GST-related show cause notice, directing petitioner to exhaust alternative remedies.

This petition challenges a show cause notice issued by the authorities under GST law. The petitioner contended that the notice was based on statements...

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Writ Petition challenging Show Cause Notice for input tax credit reversal due to non-electronic filing of Form GST ITC-02 caused by GST portal functionality issues.

The Bombay High Court quashed the show cause notice issued to Tikona Infinet Private Limited, which alleged wrongful availing of ITC due to non-electr...

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"CGST Registration Cancellation Quashed Due to Lack of Natural Justice, Retrospective Cancellation Invalid" "Bombay High Court sets aside CGST registration cancellation citing procedural flaws and violation of natural justice."

This judgment addresses the flawed decision-making process of CGST Authorities in revoking a voluntary cancellation of registration and imposing retro...

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Supreme Court Upholds Constitutional Validity of Section 17(5)(d) of the CGST Act, Restricting Input Tax Credit on Construction of Immovable Property for Leasing. No ITC on Goods and Services Used in Construction for Leasing under Section 17(5)(d), Says Supreme Court.

The constitutional validity of Section 17(5)(d) of the Central Goods and Services Tax (CGST) Act, 2017, concerning the denial of Input Tax Credit (ITC...

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Bombay High Court Rules on IGST Refund for Exported Goods Despite Higher Drawback Claim. Petitioner's Refund of IGST on Exported Goods Cannot Be Denied Based on Higher Rate of Drawback Claimed.

The Bombay High Court addressed a petition regarding the denial of an Integrated Goods and Services Tax (IGST) refund for exported goods. The petition...

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Court Dismisses Petition on ITC Eligibility for Breakwater Construction by LNG Regassification Plant. Maharashtra Authorities Deny Input Tax Credit for Breakwater, Ruling it Does Not Qualify as "Plant and Machinery" under CGST Act

Ratnagiri Gas and Power Pvt Ltd., a joint venture of NTPC, GAIL, and the Maharashtra State Government, took over Dabhol Power Company. Following a dem...

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Court Directs Cash Refund: Writ Petitions Grant Relief on CENVAT Credit. Judgement rules in favor of petitioners, mandates cash refund under Section 142(3) of CGST Act, 2017 for excess duty payments.

Writ Petition Outcome captures the essence of the court's decision to grant relief based on the interpretation of Section 142(3) of the CGST Act, 2017...

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Supreme Court Affirms CESTAT's Ruling: Labelling Constitutes Manufacturing under Central Excise Law. The Supreme Court clarifies the interpretation of "manufacture" under Note 3 of Chapter 18 of the Central Excise Tariff Act, supporting the respondent's cenvat credit claim.

The Supreme Court addressed the issue of whether labelling goods amounts to "manufacture" under the Central Excise Tariff Act. The case revolved aroun...

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Supreme Court Allows Appellant's Appeal Against High Court's Jurisdiction Finding in GST Notification Challenge. High Court of Sikkim Lacked Territorial Jurisdiction as Cause of Action for Challenging Goa's GST Notification Arose in Goa, Not Sikkim, Under Article 226(2) of the Constitution.

The dispute originated from writ petitions filed before the High Court of Sikkim by a private limited company engaged in the lottery ticket business, ...