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PRECAUTION PROPERTIES PVT. LTD. v. STATE OF MAHARASHTRA & ORS. – BOMBAY HIGH COURT

High Court, Bombay B.P Colabawalla, Justice & Firdosh P. Pooniwalla, Justice PRECAUTION PROPERTIES PVT. LTD. v. STATE OF MAHARASHTRA & ORS. WRIT PETITION No. 5471 of 2024 dated 03.03.2025 Law : GST Act Name : Central Goods & Services Tax Act, 2017 Relevant Section : Section 73 Notification/Circular : Notification No. 9/2023 – Central Tax dated 31.03.2023 & Notification […]

NTT DATA BUSINESS SOLUTIONS PRIVATE LIMITED v. UNION OF INDIA – BOMBAY HIGH COURT

High Court, Bombay B.P Colabawalla, Justice & Firdosh P. Pooniwalla, Justice NTT DATA BUSINESS SOLUTIONS PRIVATE LIMITED v. UNION OF INDIA WRIT PETITION No. 2616 of 2025 dated 03.03.2025 Law : GST Act Name : Central Goods & Services Tax Act, 2017 Relevant Section : Section 168 Notification/Circular : Notification No. 56/2023-Central Tax dated 28.12.2023 Decision : In favour of […]

SYSCHEM INDIA LIMITED v. UNION OF INDIA & ORS

High Court, Delhi Rajiv Shakdher, Justice & Talwant Singh, Justice SYSCHEM INDIA LIMITED v. UNION OF INDIA & ORS W.P. (C) 5539/2021 dated 27.05.2021 Law : GST Decision : Interim Refund of IGST on exports – The petitioner, an exporter, claimed a refund of ₹53,97,397 of IGST paid on 17 export invoices for FY 2019–2020 – The […]

INDOCO REMEDIES LTD. v. THE UNION OF INDIA & ORS. – BOMBAY HIGH COURT

High Court, Bombay Alok Aradhe, Justice & M.S Sonak, Justice INDOCO REMEDIES LTD. v. THE UNION OF INDIA & ORS. WRIT PETITION No. 789 of 2024 dated 11.03.2025 Law : GST Act Name : Central Goods & Services Tax Act, 2017 Decision : In favour of assessee Transitional credit – Whether Input service distributor is entitled for transitional […]

MARG ERP LIMITED v. COMMISSIONER OF DELHI GOODS AND SERVICE TAX, DELHI & ANR

High Court, Delhi Vibhu Bakhru, Justice & Amit Mahajan, Justice MARG ERP LIMITED v. COMMISSIONER OF DELHI GOODS AND SERVICE TAX, DELHI & ANR W.P.(C) 872/2023 dated 03.02.2023 Law : GST Act Name : Central Goods & Service Tax Act, 2017 Relevant Section : Section 73 Decision : In favour of assessee No proper SCN – A Show Cause […]