Can TRAN-1 credit be upheld when the petitioner was unable to uphold the relevant Form in TRAN-1 under Section 140 of the CGST Act, 2017?
relevant Form in TRAN-1 Case Title Suriya Engineering Works vs The Office of Superintendent of Control GST and Central Exercise. Court Madras High Court Honorable Judges Justice C.Saravanan Citation 2022 (3) GSTPanacea 271 HC Madras W.P(MD) No 7377 of 2020 Judgement Date 04-March-2022 Council for Petitioner R.Baskaran Council for Respondent S.Ragaventhre Section Section 140 of […]
Whether Refund of service tax can be denied where assessee has also paid GST later after the incorporation of GST Act and such GST was not payable?
Case Title TPI Advisory Services India Private Limited vs Commissioner of Central Tax Bengaluru Court Karnataka High Court Honorable Judges Justices P.S Dinesh Kumar and Anant Ramanath Hegde Citation 2022 (6) GSTPanacea 254 HCKarnataka C.E.A No.2 OF 2021 Judgement Date 01-June-2022 Council for Petitioner Mr. K.S Ravi Shankar and N Anand Council for Respondent Mr. […]