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 Non-Restoration of GST Registration be considered a violation of the “Right to Livelihood” [Article 21 – Constitution of India]?
Article 21 – Constitution of India Case Title Durga Rama Patnaik vs Additional Commissioner of GST (Appeals) Court Orissa High Court Honorable judges MR. Justice Jaswat Singhand MR. Justice Murahari Sri Raman Citation W.P (C) No. 7728/2022 2022 (10) GSTPanacea 198 HC Orissa Judgement Date 13-10-2022 Article 21 – Constitution of India Can Non-Restoration of GST […]