M/S Cadila Pharmaceuticals Ltd. Phase-I Industrial Growth Centre, Samba Vs State of Jammu and Kashmir through Commissioner Secretary to Government, Finance Department and Others
.... able to Entry 84 is only with regard to aforementioned goods manufactured and produced in India and does not touch upon such goods imported in or exported from a particular State. Entry 84 even after its amendment w.e.f 16.09.2016 does not take away, in any manner, the legislative competence of t ...
High Court Of Jammu And Kashmir And Ladakh At Jammu
M/S Power Grid Corporation Of India Ltd. Vs State Of Rajasthan
.... f persons mentioned in section 24 of the CGST Act. Under Clause (iii) of section 24, person liable to pay tax under reverse charge has to get registration. 12. The petitioner, if not exempted by the notification is liable to pay tax on reverse charge basis. In other words, the l ...
Rajasthan High Court (Jaipur Bench)
M/S Shree Jeet Transport Vs Union Of India
.... ply and shall include an agent acting as such on behalf of the recipient in relation to the goods or services or both supplied; xxx xxx xxx (105) " supplier " in relation to any goods or services or both, shall mean the person supplying the said goods or services or both and ...
Chhattisgarh High Court
Uber India Systems Private Limited Vs Union Of India & Anr.
.... time has been wasted and the plaintiff also had to suffer a litigation which could have been avoided, had the defendant seen sense at least when the plaintiff issued a cease and desist notice to it. 11. This Court, while issuing summons, granted an ex parte injunction against the defendan ...
Delhi High Court
Bmg Informatics Pvt Ltd Vs Union Of India And 3 Ors
.... nt of time, such differences in the tax rates are not covered under Section 54(3)(ii) of the CGST Act of 2017. Having so provided, the Central Board of Indirect Tax and Customs in paragraph 3.2 of the said circular clarifies that the refund of accumulated input tax credit (ITC for short) on acco ...
Gauhati High Court
Del Small Ice Cream Manufacturers Welfare’s Association (Reg.) Vs Union Of India & Anr
.... prescribed. The legislature has vested the Government with absolute discretion, to exempt whichsoever goods it may deem necessary, from the benefit of Section 10(1) of the Act. The only limitation placed on the Government is, to act on the recommendation of the GST Council, established under Arti ...
Delhi High Court
M/S Indian Oil Corporation Limited Vs Union Of India And Ors
.... nted by the President on 12.04.2017 and enforced w.e.f. 01.07.2017 certain enactments including the Central Excise Act, 1944 (except as respects goods included in entry 84 of the Union List of the 7th Schedule to the Constitution) and the Central Excise Tariff Act, 1985, have been repealed with ...
Allahabad High Court
Heritage Lifestyles And Developers And Private Limited Vs Union Of India And Ors
.... have filed reply submitting that the issue involved in the Petition is no more res-integra and is covered by the Judgment dated 20.03.2020 passed by this Court in the case of NELCO Limited V/s Union of India and Ors. (Writ Petition No. 6998 of 2018). It is submitted that Petitioner’s application ...
Bombay High Court
M/S Mahavir Enterprise Vs Assistant Commissioner Of State Tax
.... the notice under the same proceedings is issued to the main person liable to pay tax and some other persons, and such proceedings against the main person have been concluded under section 73 or section 74, the proceedings against all the persons liable to pay penalty under sections 122, 125, 129 ...
Gujarat High Court
MESSRS Meghmani Organics LTD Vs State Of Gujarat
.... It appears that without giving any opportunity of personal hearing, which was scheduled on 08.07.2019, the 2nd respondent proceeded to pass an order dated 02.07.2019 confirming imposition of tax and penalty. 4. Being dissatisfied with such action on the part of the respondents, the writa ...
Gujarat High Court
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