Can section 16(2)(c) of the Central Goods and Services Tax Act, 2017 be challenged as vires?
Can section 16(2)(c) Case Title Exotech Plastics Pvt. Ltd vs Union of India and Ors. Court Bombay High Court Honorable Judges Justice K.R.Shriram & Justice A.S. Doctor Citation 2022 (8) GSTPanacea 174 HC Bombay W.P.A. 9130 /2022 Judgement Date 04-August-2022 Council for Petitioner Makrand Joshi Council for Respondent Jitendra Mishra Dhananjay Deshmukh S.D.Vyas The Bombay High […]
Credit disallowance by commissioner under Rule 86A of CGST Rule,2017
Credit disallowance by commissioner Case Title Torane Ispat Udhyog Pvt. Ltd. Vs Union of India and Ors. Court Bombay High Court Honorable Judges Justice K. R Sri Ram and Justice Gauri Godse Citation 2022 (8) GSTPanacea 166 HC Bombay W.P.A. 8566 of 2022 Judgement Date 22-August-2022 Council for Petitioner Prasannan S Nambudiri Virender U. Pandey […]
The short point for determination was about clarification with respect to distribution of ISD Credit
Case Title Unichem Laboratories Limited vs Union of India and 4 Ors Court Bombay High Court Honorable Judges Justices K.R.SHRIRAM & Justices GAURI GODSE Citation 2022 (8) GSTPanacea 152 HC Bombay WRIT PETITION NO. 109 of 2020, WRIT PETITION NO. 1479 OF 2019, WRIT PETITION NO. 2786 OF 2021, WRIT PETITION NO. 1646 OF 2022 […]
The main question here was whether the payment under SVLDRS through Electronic Cash Ledger is acceptable or not?
Case Title Reliance Infrastructure Limited Vs Union of India and Ors Court Bombay High Court Honorable Judges Justices K.R. Shriram and Justice A.S. Doctor Citation 2022 (8) GSTPancea 148 HC Bombay WRIT PETITION NO. 8100 OF 2021 Judgement Date 11-August-2022 Council for Petitioner Mr. V. Nankani Council for Respondent Mr. Pradeep Jetly The High Court […]
Show cause notice and/or Order for cancellation of GST registration should be clear and specific
Case Title DBS Tradelink and Advisors Pvt Ltd. Vs State of Maharashtra and anr. Sections Section 30 Court Bombay High Court Honorable Judges justice Md. Nizamuddin Citation 2022 (7) GSTPanacea 135 HC Bombay W.P.No.8474 of 2022 Judgement Date 20- July- 2022 Counsel for Petitioner Prakash Shah i/by M/s PDS Legal Counsel for Respondents Ms S.D.Vyas […]
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 […]
Order for cancellation of GST registration should clear and specific.
Case Title DBS Tradelink and Advisors Pvt Ltd. Vs State of Maharashtra and anr. Court Bombay High Court Honorable Judges Justice K.R.Shriram and Justice A.S. Doctor Citation 2022 (7) GSTPancea 125 HC Bombay W.P.No.8474 of 2022 Judgement Date 20- July- 2022 Counsel for Petitioner Prakash Shah i/by M/s PDS Legal Counsel for Respondents Ms S.D.Vyas […]
Whether GST Provisions would be attracted with respect to an arbitral award issued prior to the implementation of GST Provisions but subject to an appeal before the Court that was resolved after the GST came into effect?
Case Title M/s Angerlehner Structural and Civil Engineering Company Vs. Municipal Corporation of Greater Bombay Court Bombay High Court Honorable Judges Justice B.P. Colabawalla Citation 2022 (6) GSTPanacea 80 HC Bombay Judgement Date 7-June-2022 Council for Petitioner Mr. Firoz Andhyarujina, Senior Counsel a/w Mr. Javed Gaya, Manek Andhyarujina, Vidya Chaudhari, Mona Malvade i/b Chamber of […]
Can eligible refund of GST paid on transaction be denied where procedure as per circular is not followed?
Case Title 1. C.P. Ravindranath Menon; 2. Sindhu Ravindranath Menon vs Union of India, Ministry of Finance Court Bombay High Court Honorable Judges Justice R.D. Dhanuka & Justice S.M. Modak Citation 2022 (2) GSTPanacea 77 HC Bombay Judgement Date 14-February-2022 Council for Petitioner Mr Subit Chakrabarti i/b Vidhii Partners Council for Respondent nos 1 to 4 […]