CBF Component Private Limited & Anr. v. Union of India & Others
CBF Component Private Limited & Anr. v. Union of India & Others Whether Refund Can Be Rejected Without Granting the Mandatory 15 Days Reply Period Under Rule 92(3)? Background of the Case This case concerns the mandatory procedural safeguards available to taxpayers during refund proceedings under the GST regime and the extent to which refund […]
Avanti Feeds Limited & Mr. A. Indra Kumar v. Deputy Commissioner of State Tax & Others
Avanti Feeds Limited & Mr. A. Indra Kumar v. Deputy Commissioner of State Tax & Others – Whether State GST Authorities Can Assess and Recover IGST on Imported Goods? Background of the Case This case concerns a significant jurisdictional dispute under the GST regime relating to the authority competent to assess, adjudicate, and recover Integrated […]
Shine Pharmaceuticals Ltd. v. Joint Commissioner of Revenue, Large Taxpayer Unit & Ors.
Shine Pharmaceuticals Ltd. v. Joint Commissioner of Revenue, Large Taxpayer Unit & Ors. – Whether GST Authorities Can Ignore Return Data Available on the GST Portal While Confirming Demand? Background of the Case This case concerns the duty of GST adjudicating and appellate authorities to properly examine statutory return data available on the GST portal […]
Naveen & Suraj Kumar v. Directorate General of Goods and Services Tax Intelligence (DGGI)
Naveen & Suraj Kumar v. Directorate General of Goods and Services Tax Intelligence (DGGI), Delhi – Whether GST Summons Can Be Quashed at the Investigation Stage? Background of the Case This case arose from search and investigation proceedings initiated by the Directorate General of GST Intelligence (DGGI) against the petitioners, Naveen and Suraj Kumar, under […]
Hooghly Motors Pvt. Ltd. v. State of West Bengal & Others
Hooghly Motors Pvt. Ltd. v. State of West Bengal & Others Whether Stereo Systems Installed in E-Rickshaws Qualify as “Inputs” for Refund Under Section 54(3)? Background of the Case This case concerns the interpretation of the term “input” under the GST law and its relevance in determining eligibility for refund of unutilized Input Tax Credit […]
Auroglobal Comtrade Pvt. Ltd. v. Joint Commissioner, GST & Central Excise, Bhubaneswar & Others
Auroglobal Comtrade Pvt. Ltd. v. Joint Commissioner, GST & Central Excise, Bhubaneswar & Others – Whether Section 73 Can Be Invoked to Recover a Refund Already Upheld in Appeal? Background of the Case This case deals with a significant question concerning the finality of appellate proceedings under the GST law and the extent to which […]
Celebrity Structures India (P.) Ltd. v. Assistant Commissioner of Central Tax, Bengaluru
Celebrity Structures India (P.) Ltd. v. Assistant Commissioner of Central Tax, Bengaluru – Whether Refund of Tax Paid Under the Wrong GST Head Can Be Denied on Limitation Grounds? Background of the Case This case concerns an important issue relating to refund of GST paid under an incorrect tax head and the applicability of limitation […]
S. S. Civil Construction (P.) Ltd. v. Assistant Commissioner of Revenue, State Tax
S. S. Civil Construction (P.) Ltd. v. Assistant Commissioner of Revenue, State Tax – Whether GST Recovery and Bank Attachment Must Be Lifted Upon Payment of Pre-Deposit Under Section 112? Background of the Case In this case, the petitioner, S. S. Civil Construction (P.) Ltd., approached the High Court challenging the continuation of recovery proceedings […]
NZS Traders Pvt. Ltd. v. Union of India & Others
NZS Traders Pvt. Ltd. v. Union of India & Others – Whether Input Tax Credit Blocked Under Rule 86A Can Continue Beyond One Year? Background of the Case In this significant GST matter, the petitioner, NZS Traders Pvt. Ltd., approached the Bombay High Court challenging the continued blocking of its Input Tax Credit (ITC) in […]
Refex Industries Limited v. State of Maharashtra & Others
Refex Industries Limited v. State of Maharashtra & Others – Whether GST Recovery Can Be Initiated Before Expiry of the Statutory Appeal Period? Background of the Case In this important GST matter, the petitioner, Refex Industries Limited, approached the Bombay High Court challenging the legality of recovery proceedings initiated by the GST department shortly after […]