Let’s salute the spirit of a common man, Mr. Ramesh Kumar Patodia, who fought against the mighty Citi Bank and and won the case in Calcutta High Court, where it held that IGST is not levied on Interest on Loan amount & directed Bank to REFUND the tax collected as IGST on Interest
directed Bank tax IGST Title: Ramesh Kumar Patodia vs City Bank N.A. Court: Calcutta High Court Citation: 2023 (7) GSTPanacea 16 HC Calcutta APO 10 of 2023 With WPO 547 of 2019 Honourable Judge Justice I. P. Mukerji and Justice Biswaroop Chowdhury Dated: 25-July-2023 online where when authorized by the card issuer merchandise or […]
The short point of determination here was whether an opportunity of hearing should be provided if the same is not requested by the concerned person?
The short point of determination Case Title Grazanio Trasmissioni India Private Limited vs State of Gujarat Court Gujarat High Court Honorable Judges Justice Sonia Gokani and Justice Gita Gopi Citation 2022 (2) GSTPanacea 377 HC Gujarat R/SPECIAL CIVIL APPLICATION NO. 11335 and 11332 of 2022 Judgement Date 23-JUNE-2022 Council for Petitioner Mr Saurin Mehta Council for Respondent […]
Can supply of components of Pneumatic Conveying System by the applicant to its customers on High Sea Sales basis will be treated neither as supply of goods nor as supply of service by virtue of entry 8 to the Schedule III of CGST Act?
Schedule III of CGST Act Case Title Coperion Ideal Private Limited Court Uttar Pradesh AAAR Honorable Judges Member Ashish Varma Citation 2022 (10) GSTPanacea 373 HC Uttar Pradesh 04/AAAR/14/10/2022 Judgement Date 14-October-2022 Council for Petitioner Dharendra Kumar Rana Council for Respondent NA Section Section 101,100,97(2),7,7(2)(a) In Favour of In Favour of Appellant The Uttar Pradesh […]
Can penalties be imposed creating additional liability on the petitioner, which was not reflected in the earlier notice without opportunity of hearing & can rectification which adversely affects any person is possible?
earlier notice without opportunity Case Title S.P.Y Agro Industries Limited vs Union of India. Court Andhra Pradesh High Court Honorable Judges Justice C.Praveen Kumar & Justice V.Sujatha Citation 2022 (5) GSTPanacea 356 HC Andhra Pradesh W.P.No. 256 of 2022 Judgement Date 05-May-2022 Council for Petitioner M.V.Moorthy Council for Respondent N.Harinath S.V.S.Prasada Rao Section Section 62 […]
Pre-deposit of 10% of disputed tax can be paid from credit available in Electronic Credit Ledger: Bombay HC
Title Oasis Reality vs Union of India Court Bombay High Court Citation 2022(9) GSTPanacea 240 HC Bombay WRIT PETITION (ST) NO. 23507/2022 Honourable Judges Per k. R. Shriram, j Date 16-sep-2022 For filing appeal before Appellate Authority under section 107, assessee can pay 10 per cent of disputed tax from credit available in Electronic Credit […]