GST Litigation: What It Means and How Businesses Can Handle GST Disputes
Learn what GST litigation means, why GST disputes happen, common GST notices, appeal-related issues, and how expert guidance can help businesses respond correctly.
Madras HC in the case of L.Sivaramakrishnan Versus The Deputy Director
Case Covered: L.Sivaramakrishnan Versus The Deputy Director, The Directorate of Enforcement Facts of the Case: First Leasing Company of India Limited (in short “FLCI”) was a company incorporated under the Companies Act, 1956 and was into the business of giving industrial finance. Of course, it
Gujarat HC in the case of M/s Bharat Acid And Chemicals Versus Union of India
Case Covered: M/s Bharat Acid And Chemicals Versus Union of India Related Topic: Gujarat HC in the case of Cosmo Films Limited Versus Union of India Facts of the case: The facts of this case are very gross and shocking. Serious allegations have been levelled
Delhi HC in the case of Mahavir Transmission Limited Versus Directorate General of GST Intelligence
Case Covered: Mahavir Transmission Limited Versus Directorate General of GST Intelligence(DGGI) Facts of the Case: The present petition inter-alia seeks quashing of the impugned Letters dated 31st December 2020 whereby Respondents have directed the Bankers of the Petitioner Company to Freeze and/or Provisionally attach the
Calcutta HC in the case of Nowrangroy Agro Private Limited Versus Union of India
Case Covered: Nowrangroy Agro Private Limited Versus Union of India Facts of the Case: This matter was taken up on 13th January 2021 and adjourned after hearing the parties enable the learned advocate representing the respondent nos.3, 7, and 10 to take instruction as to
Gujarat HC in the case of Diesel World Pvt. Ltd. Versus Union of India
Case Covered: Diesel World Pvt. Ltd. Versus Union of India Facts of the Case: The subject matter of challenge in the present writ application is to the show cause notice dated 24th December 2020 issued by respondent No.3 under Section 74 of the Act, 2017 by applying the circular dated 4th September 2018, more particularly, the para 3.2 therein with retrospective effect. It is the case of the writ applicant that upon export of goods against a letter of undertaking without payment of tax, it was entitled to refund of the unutilized Input Tax Credit under Section 54(3) of the Act, 2017. Accordingly, the writ applicant filed an application for a refund for the period between September
Gauhati HC in the case of Barak Valley Cements Ltd Versus The Union of India
Case Covered: Barak Valley Cements Ltd Versus The Union of India Facts of the Case: This writ petition has been filed by the petitioner being aggrieved by the e-mail dated 08.10.2020 issued by the respondent/authorities. The contents of the e-mail are extracted as under— “Dear
Delhi HC in the case of RR India Pvt Ltd Versus Union of India
Case Covered: RR India Pvt Ltd Versus Union of India Facts of the Case: Grievance of the petitioner is that the respondents, in pursuance of the search operation which was conducted between 01.11.2019 and 30.11.2019, at various places of the petitioner, under Section 67(2) of
Delhi HC in the case of Principal Commissioner of Income Tax Versus Smt. Krishna Devi
Case Covered: Principal Commissioner of Income Tax Versus Smt. Krishna Devi Facts of the Case: The present appeals under Section 260A of the Income Tax Act, 1961 [hereinafter referred to as the ‘Act’] are directed against the common order dated 6th August 2019 [hereinafter referred
Taxability on Retention of Advance Money upon Cancellation of Contract
Taxability on Retention of Advance Money upon Cancellation of Contract 2019 (7) TMI 767 – CESTAT New Delhi in M/S Lemon Tree Hotel Versus Commissioner, Goods & Service Tax, Central Excise & Custom Facts Appellant, in the course of their business of running a hotel,
Gujarat HC in the case of Nipun A Bhagat, Proprietor of Steel Kraft Industries Versus State of Gujarat
Case Covered: Nipun A Bhagat, Proprietor of Steel Kraft Industries Versus State of Gujarat Facts of the Case: By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs; “a) Pending the admission, hearing and
Jharkhand HC in the case of M/s. BGR Mining & Infra Limited Versus The State of Jharkhand
Case Covered: M/s. BGR Mining & Infra Limited Versus The State of Jharkhand Facts of the Case: Heard learned counsel for the petitioner and learned counsel for the respondents. In all these writ petitions, common appellate order dated 20th March 2020 bearing Memo No. 4263
Delhi HC in the case of Arise India Limited Versus Commissioner of Trade & Taxes
Case Covered: Arise India Limited Versus Commissioner of Trade & Taxes Facts of the Case: SCT is a charitable trust organization registered under the DVAT Act. It is engaged in the activity of providing food items in the Akshardham Temple complex. It states that it
CA Shafaly Girdharwal