Refund application is not barred by limitation, as period from 1st March, 2020 to 28th February, 2022 to be excluded
The Hon’ble Andhra Pradesh High Court in M/S. Gandhar oil refinery (India) Limited v. Assistant commissioner of sales tax [Writ…
Month: September 2022
Vague SCN cannot be relied upon for cancellation of GST registration
The Hon’ble Bombay High Court in DBS Tradelink and advisors Pvt. ltd. v. The state of Maharashtra and another [Writ…
The power of detention and confiscation can not be invoked together
The Hon’ble Karnataka High Court in M/S Rajeev Traders v. Union of India [Writ Petition No.100849 of 2022 (T-RES) dated…
Whether Importer can be treated as the original owner of Goods for Provisional Release of Seized Goods under Customs Act
The Hon’ble Bombay High Court in Commissioner of Customs (Import) v. Dinesh Bhabootmal Salecha [CUSTOM APPEAL (L) NO. 20820 OF…
The assertion of clandestine removal cannot be proved merely by the testimony of some transporters
The Hon’ble Bombay High Court in the Principal Commissioner of Central GST & C. v. Filatex India Ltd. [Central Excise…
Seizure of the goods of the godown without jurisdiction may amount to misconduct
The Hon’ble Allahabad High Court in Mahavir Polyplast Pvt. Ltd. v. the State of U.P. And 2 others [Writ Tax…
Suspension of GST registration is counterproductive and affects tax recovery
The Hon’ble Calcutta High Court in Bisweswar Midhya v. The Superintendent, CGST [MAT No. 1376 of 2022 with IA No.…
Nature of activity determines the GST rate, separately identifiable cost center activities cannot be termed as composite supplies
The AAR, Karnataka in the matter of In Re: M/S. Hyundai Rotem Company [Advance Ruling No.- KAR ADRG 26/2022 dated…
Refund of ITC on account of IDS allowed where goods supplied under concessional rate notification
The Hon’ble Telangana High Court in Micro Systems and Services v. Union of India and 5 others [Writ Petition No.37465…
Quashed the detention order passed by non-jurisdictional authority
The Hon’ble Madras High Court in M/S Macmet Engineering Limited v. State Tax Officer (Intelligence) [W.P. Nos.19395 to 19399 of…