M/s. Vindhya Spinning Mills Private Limited v. The Assistant Commissioner of CGST and Central Excise, Thiruthangal
Madras High Court ANAYLITICAL VIDEO:M/s. Vindhya Spinning Mills Private Limited v. The Assistant Commissioner of CGST and Central – YouTube Introduction The dispute in M/s. Vindhya Spinning Mills Private Limited v. The Assistant Commissioner of CGST and Central Excise, Thiruthangal arose from the rejection of refund claims filed under Section 54(3) of the Central Goods […]
M/s. Magnum Estates Private Ltd. v. Additional Commissioner
Orissa High Court ANAYLITICAL : M/s. Magnum Estates Private Ltd. v. Additional Commissioner – YouTube INTRODUCTION The dispute in M/s. Magnum Estates Private Ltd. v. Additional Commissioner arose from an assessment order passed under Section 74 of the Central Goods and Services Tax Act, 2017 / Odisha Goods and Services Tax Act, 2017 for the […]
P.V. Mahadevan v. M.D., Tamil Nadu Housing Board
Supreme Court of India INTRODUCTION The dispute in P.V. Mahadevan v. M.D., Tamil Nadu Housing Board arose from disciplinary proceedings initiated against the appellant, a Superintending Engineer in the Tamil Nadu Housing Board. The alleged misconduct related to the execution of a sale deed in 1990 in favour of an employee of the Housing Board. […]
Suncraft Energy Private Limited & Another v. The Assistant Commissioner, State Tax, Ballygunge Charge & Others
Calcutta High Court (Division Bench) INTRODUCTION The dispute in Suncraft Energy Private Limited & Another v. The Assistant Commissioner, State Tax, Ballygunge Charge & Others arose from the reversal of Input Tax Credit (ITC) under the West Bengal Goods and Services Tax Act, 2017 (WBGST Act). The appellants had purchased goods and services from the […]
Bright Star Plastic Industries v. Additional Commissioner of Sales Tax (Appeal)
Orissa High Court INTRODUCTION The dispute in Bright Star Plastic Industries v. Additional Commissioner of Sales Tax (Appeal) arose from the cancellation of the petitioner’s GST registration under the Odisha Goods and Services Tax Act, 2017 (OGST Act). The petitioner, a registered dealer engaged in the manufacture and sale of PVC pipes, HDPE pipes, LDPE […]
Commissioner of Central Excise, East Singhbhum v. Tata Motors Ltd.
Jharkhand High Court INTRODUCTION The dispute in Commissioner of Central Excise, East Singhbhum v. Tata Motors Ltd. arose under the Central Excise Act, 1944 and the MODVAT Credit Scheme relating to the refund of accumulated MODVAT credit attributable to exported goods. Tata Motors had accumulated substantial MODVAT credit on inputs used in the manufacture of […]
Commissioner of Trade & Taxes, Delhi & Others v. Arise India Ltd. & Others
Delhi High Court INTRODUCTION The dispute in Commissioner of Trade & Taxes, Delhi & Others v. Arise India Ltd. & Others arose under the Delhi Value Added Tax Act, 2004 (DVAT Act) and concerned the constitutional validity of Section 9(2)(g), which denied Input Tax Credit (ITC) to a purchasing dealer where the selling dealer failed […]
M/s. D.Y. Beathel Enterprises v. State Tax Officer (Data Cell), Tirunelveli
Madras High Court INTRODUCTION The dispute in M/s. D.Y. Beathel Enterprises v. State Tax Officer (Data Cell), Tirunelveli arose from the reversal of Input Tax Credit (ITC) under the Tamil Nadu Goods and Services Tax Act, 2017. The petitioner, a registered dealer in raw rubber sheets, purchased goods from two registered suppliers, Charles and Shanthi, […]
Sanchita Kundu & Another v. The Assistant Commissioner of State TaX
Calcutta High Court INTRODUCTION The dispute in Sanchita Kundu & Another v. The Assistant Commissioner of State Tax arose from the denial of Input Tax Credit (ITC) under the West Bengal Goods and Services Tax Act, 2017. The petitioners had purchased goods from suppliers who were registered taxable persons (RTPs) at the time of the […]
M/s. LGW Industries Ltd. & Others v. Union of India & Others
Calcutta High Court INTRODUCTION The dispute in M/s. LGW Industries Ltd. & Others v. Union of India & Others arose from the denial of Input Tax Credit (ITC) under the CGST/WBGST Act, 2017. The petitioners had purchased goods from suppliers who were registered taxable persons (RTPs) at the time of the transactions and claimed ITC […]