Super Care Gardens vs Superintendent of Central Tax
Case Title Super Care Gardens vs Superintendent of Central Tax Court Telengana High Court Honorable Judges Justice Ujjal Bhuyan Citation 2022 (10) GSTPanacea 427 HC Telengana WP No 38271/2022 Judgement Date 13-October-2022 Can consistent ill-health be valid reason for non filing of GST Revocation Application? What could be the reason that out of two Partners, […]
Super Care Gardens vs Superintendent of Central Tax
Case Title Super Care Gardens vs Superintendent of Central Tax Court Telengana High Court Honorable Judges JUSTICE UJJAL BHUYAN JUSTICE C.V.BHASKAR REDDY Citation 2022 (10) GSTPanacea 106 HC Telengana WP No 38271/2022 Judgement Date 13-October-2022 1. Heard Ms. K.Uma, learned counsel for the petitioner; Mr. B.Narsimha Sarma, learned counsel for respondent No.1; Mr. K.Raji Reddy, […]
Can refund be claimed on accumulate credit where inputs and output goods are same but the output supplies are made under a concessional notification due to which the rate of tax on output supplies is less than the rate of tax on inputs?
Case Title Synergy Measurement Technologies Pvt Ltd vs Union of India Court Telangana High Court Honorable Judges Justice Ujjal Bhuyan & Justice Surepalli Nanda Citation 2022 (7) GSTPanacea 215 HC Telangana W.P.No 24508 of 2022 Judgement Date 20-July-2022 Council for Petitioner M.V.J.K.Kumar Council for Respondent L.Venkateswar The Telangana High Court bench of Justice Ujjal Bhuyan […]
Can bonafide credit on inputs be deprived due to technical glitches on GSTN portal to registered taxpayers?
Can bonafide credit Case Title M/s PKL Ltd. Vs Union of India & Ors Court Telangana High Court Honorable Judges Justice Ujjal Bhuyan and Justice C.V. Bhaskar Reddy Citation 2022 (8) GSTPanacea 163 HC Telangana W.P.Nos 15082, 15973, 17171 of 2018 W.P.Nos 1622, 1638, 8772, 11515, 13882, 20325 of 2019 W.P.Nos 3810, 6552, 11063, 14791 […]
Can Provisional attachment of any property including bank account belonging to the taxable person be done by Joint Commissioner?
Case Title Praful Nanji Satra vs. State of Maharashtra, Commissioner of State Tax Mumbai, Joint Commissioner of State Tax, Mumbai Court Bombay High Court Honorable Judges Justice Ujjal Bhuyan & Justice Milind N. Jadhav Citation 2021 (3) GST Panacea 29 HC Bombay (L) 5182 OF 2020 Judgement Date 31-March-2021 Council for Petitioner Anand Pande Shobhit […]
Can refund be rejected without giving the applicant an opportunity of being heard?
Case Title BA Continuum India Pvt Ltd vs Union of India and others. Court Bombay High Court Honorable Judges Justice Ujjal Bhuyan & Justice Abhay Ahuja Citation 2021 (3) GSTPanacea 23 HC Bombay W.P.L. 3264 /2020 Judgement Date 08-March-2021 Council for Petitioner Prakash Shah Jas Sanghavi Prasad Paranjpe Anil Balani Council for Respondent Jyoti Chavan […]
Place of Supply in case of services in India
Case Title Mr. Mamila Ashwini Reddy of ANI Technologies Pvt. Ltd. Vs. GP for Finance Planning TG Court Telangana High Court Honorable Judges Justice Ujjal Bhuyan and Justice Surepalli Nanda Citation 2022 (6) GSTPanacea 113 HC TelenganaCWP 25526 of 2022 Judgement Date 16-June-2022 Council for Petitioner Mr. Tushar Jarwal Council for UOI Council for […]