M/s. Gargo Traders v. Joint Commissioner, State Tax, West Bengal & Others
Calcutta High Court INTRODUCTION The dispute in M/s. Gargo Traders v. Joint Commissioner, State Tax, West Bengal & Others arose from the denial of Input Tax Credit (ITC) under the West Bengal Goods and Services Tax Act, 2017. The petitioner, a registered taxable person, had claimed ITC on purchases made from Global Bitumen during the […]
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 […]
IPC Packaging Company Private Limited v. Additional Commissioner of Customs
Karnataka High Court INTRODUCTION The dispute in IPC Packaging Company Private Limited v. Additional Commissioner of Customs arose from an ex parte adjudication order passed by the Additional Commissioner of Customs, Inland Container Depot, Bangalore. The petitioner had imported goods under an export obligation scheme, under which customs duty exemption had been granted subject to […]
Dharamshil Agencies Vs. Union of India
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 favour of an employee of the Housing Board in 1990. […]
Suncraft Energy Private Limited and another Vs. The Assistant Commissioner
Calcutta High Court INTRODUCTION The dispute in Suncraft Energy Pvt. Ltd. v. Assistant Commissioner, State Tax arose from the reversal of Input Tax Credit (ITC) claimed by the appellant under the West Bengal Goods and Services Tax Act, 2017. The appellant had purchased goods from registered suppliers, received valid tax invoices, paid the purchase consideration […]
M/s. Bright Star Plastic Industries v. Additional Commissioner of Sales Tax
Orissa High Court INTRODUCTION The dispute in M/s. Bright Star Plastic Industries v. Additional Commissioner of Sales Tax arose from the cancellation of the petitioner’s GST registration under the Odisha GST Act, 2017. The petitioner was engaged in the manufacture and trading of PVC pipes, HDPE pipes, LDPE pipes and iron products. Initially, the Department […]
Commissioner of Central Excise v. M/s. Tata Motors Ltd.
High Court INTRODUCTION The dispute in Commissioner of Central Excise v. M/s. Tata Motors Ltd. arose out of the respondent’s claim for refund of accumulated MODVAT credit attributable to exported goods under Rule 57F of the Central Excise Rules. The assessee had accumulated substantial MODVAT credit and, relying on the proviso to Rule 57F(4A), claimed […]
Commissioner of Central Excise, Jalandhar Vs. M/s. Kay Kay Industries
Supreme Court of India INTRODUCTION The dispute in Commissioner of Central Excise, Jalandhar v. M/s. Kay Kay Industries arose under the MODVAT (Modified Value Added Tax) Scheme relating to deemed MODVAT credit. The respondent-assessee had availed deemed credit on inputs purchased from its supplier in accordance with the applicable Government notification. During departmental verification, it […]
Commissioner of Trade & Taxes v. Arise India Ltd. & Another
Delhi High Court INTRODUCTION The dispute in Commissioner of Trade & Taxes v. Arise India Ltd. & Another arose under Section 9(2)(g) of the Delhi Value Added Tax Act, 2004 (DVAT Act). The provision denied a purchasing dealer the benefit of Input Tax Credit (ITC) if the selling dealer failed to deposit the tax collected […]
M/s. D.Y. Beathel Enterprises v. State Tax Officer
Madras High Court INTRODUCTION The dispute in M/s. D.Y. Beathel Enterprises v. State Tax Officer (Data Cell) arose after the petitioner, a registered dealer engaged in the business of Raw Rubber Sheets, purchased goods from two registered suppliers and paid the entire purchase consideration, including GST, through banking channels. Based on the tax invoices and […]