Suncraft Energy Pvt. Ltd. v. Assistant Commissioner of State Tax
Calcutta High Court ANAYLITICAL VIDEO: INTRODUCTION The case of Suncraft Energy Private Limited v. Assistant Commissioner of State Tax is one of the leading judgments under the GST regime concerning the reversal of Input Tax Credit (ITC) due to mismatch in GSTR-2A and the extent to which a purchasing dealer can be held responsible for […]
Diya Agencies v. State Tax Officer
Kerala High Court ANAYLITICAL VIDEO: INTRODUCTION The case of Diya Agencies v. State Tax Officer is a significant decision of the Kerala High Court dealing with one of the most litigated issues under the GST regime—whether Input Tax Credit (ITC) can be denied merely because the corresponding invoices are not reflected in GSTR-2A. The petitioner, […]
P.G.O. Processors Private Limited v. Commissioner of Central Excise
Rajasthan High Court ANAYLITICAL VIDEO: INTRODUCTION The case of P.G.O. Processors Private Limited v. Commissioner of Central Excise is a landmark judgment on the principles of natural justice, particularly the right of an assessee to receive copies of documents relied upon in a Show Cause Notice (SCN). The petitioner, P.G.O. Processors Pvt. Ltd., was incorporated […]
Cosmic Dye Chemical v. Collector of Central Excise, Bombay
Supreme Court of India ANAYLITICAL VIDEO: INTRODUCTION The dispute in Cosmic Dye Chemical v. Collector of Central Excise, Bombay arose from the interpretation of the proviso to Section 11A of the Central Excises and Salt Act, 1944, particularly the meaning of the expressions “wilful misstatement” and “suppression of facts.” The judgment is regarded as one […]
Draft Appeal for fake invoice case whereas adjudication made ex partie
Form GST APL – 01 Appeal to Appellate Authority 1 GSTIN/TEMPORARY ID/UIN 2 Legal name of the appellant 3 TRADE NAME, IF ANY 4 Address 5 Order No & Date 6 Designation of the officer passing the order appealed against 7 Date of communication of the order appealed against 8 Name of the authorized representative […]
Collector of Central Excise, Baroda v. L.M.P. Precision Engineering Co. Ltd.
Supreme Court of India INTRODUCTION ANAYLITICAL VIDEO: The dispute in Collector of Central Excise, Baroda v. L.M.P. Precision Engineering Co. Ltd. arose from the classification of water well drilling rigs mounted on motor vehicle chassis under the Central Excise Tariff Act, 1985. During the period 1 March 1986 to 29 February 1988, the respondent manufactured […]
Densons Pultretaknik v. Commissioner of Central Excise
Supreme Court of India ANAYLITICAL VIDEO: INTRODUCTION The dispute in Densons Pultretaknik v. Commissioner of Central Excise arose out of the classification of Epoxy Cast Components, such as crotch bellies, bushings and other insulating fittings manufactured by the appellant. In 1987, the appellant filed a classification list declaring: Epoxy Cast Components under Tariff Sub-heading 3926.90 […]
Pushpam Pharmaceuticals Company v. Collector of Central Excise, Bombay
Supreme Court of India ANAYLITICAL VIDEO: INTRODUCTION The dispute in Pushpam Pharmaceuticals Company v. Collector of Central Excise, Bombay arose from the invocation of the extended period of limitation under the proviso to Section 11A of the Central Excises and Salt Act, 1944. The appellant manufactured two categories of products: Goods falling under Tariff Item […]
Anand Nishikawa Co. Ltd. v. Commissioner of Central Excise
Supreme Court of India ANAYLITICAL: Introduction The dispute in Anand Nishikawa Co. Ltd. v. Commissioner of Central Excise arose from the classification of extruded rubber profiles manufactured by the appellant under the Central Excise Tariff. The appellant manufactured extruded rubber profiles, which were subsequently subjected to operations such as notching, drilling and slitting. The appellant […]
Ratanlal Manikchand Tailor, Proprietor of M/s. Purvaj Sales v. State of Gujarat & Ors.
Gujarat High Court ANAYLITICAL VIDEO : Ratanlal Manikchand Tailor, Proprietor of M/s. Purvaj Sales v. State of Gujarat & Ors. – YouTube INTRODUCTION The dispute in Ratanlal Manikchand Tailor, Proprietor of M/s. Purvaj Sales v. State of Gujarat & Ors. arose from the statutory requirement of making a pre-deposit under Section 107(6) of the Central […]