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MANMOHAN, J: (Oral) The hearing has been conducted through video conferencing. CM No.20760/2021 Allowed, subject to all just exceptions. Accordingly, the application stands disposed of. W.P.(C) 6609/2021 1. Present writ petition has been filed challenging the rejection order dated 04th April 2021 passed by respondent no.2 in RFD-06. Petitioner seeks refund of ₹ 2,05,05,890/- for the period of April 2020-May 2020 along with interest thereon in accordance with law. ...

ROHIT KUMAR GOYAL vs. DIRECTOR GENERAL OF GST INTELLIGENCE


(Punjab and Haryana High Court | Jul 15, 2021)

Petitioner seeks grant of regular bail under Section 439 Cr.P.C in case bearing File No.IV(6) DGGI/LdZU/Satluj/Arrest/ 118/2020-21 dated 27.11.2020 under Sections 132(1)(b) and 132(1)(c) of the Central GST Act, 2017 read with Section 20(XV) of the Integrated GST Act, 2017. On 18.01.2021, following order was passed by the Coordinate Bench of this Court:- “The matter has been taken up for hearing through video conferencing due to outbreak of COVID-19. Learned senior counsel ha...
The hearing has been conducted through video conferencing. Learned counsel for the petitioner states that after the last date of hearing, he has been supplied the Test Report. He further states that as the petitioner’s application for provisional release has been rejected, the petitioner has filed an appeal before the Commissioner (Appeals) on 01st July, 2021. He candidly states that the present writ petition has become infructuous and it be disposed of. He, however, prays that...
Heard learned counsel, Mr. Biplabendu Roy for the petitioner and learned counsel, Mr. T.K. Deb for the department on advance copy. Considering the short dispute involved, petition is taken up for final disposal at this stage itself. Petitioner is a transporter. Petitioner’s vehicle carrying electronic goods of which final destination was Agartala, Tripura was intersected at Churaibari check post on 27.06.2021 on the grounds that validity of one of the e-way bills had expired and in ...
Learned counsel for the petitioner has forwarded a memo under cover of e-mail dated 13.07.2021 seeking permission to withdraw this Writ Petition, seeing as the same challenge show cause notice issued under the provisions of the Central Goods and Services Tax Act, 2017. 2. Recording the aforesaid memo, this Writ Petition is dismissed as withdrawn. Liberty is granted to the petitioner to put forth its submissions in regard to the preliminary question of assumption of jurisdiction by the Ass...
CM APPL. 20330/2021 (Exemption) Allowed, subject to all just exceptions. Accordingly, the application stands disposed of. CM APPL. 20329/2021 Present application has been filed for amendment of the writ petition. In the present application, it has been admitted that the unamended Section 2(6) of Integrated Goods and Services Tax, 2017 (‘IGST Act’) has been reproduced in the writ petition and at times, IGST Act has been referred to as ‘CGST Act’. It is s...

SHREE MAHESH OIL PRODUCTS vs. UNION OF INDIA AND OTHERS


(Rajasthan High Court | Jul 13, 2021)

Petitioner has filed the petition under Article 226 of the Constitution of India seeking following reliefs:- “a. To issue appropriate writ/order/direction to the effect declaring Sr. No. 9(ii) of the Notification No. 8/2017-Integrated Tax (Rate) dated 28.06.2017 to be an unconstitutional and ultra-vires to the provisions of the Integrated Goods and Service Tax Act, 2017 to the extend it prescribe rate for levy of Integrated-tax on services by way of transportation of goods by vessel...

BG FINANCIAL SERVICES vs. UNION OF INDIA AND OTHERS


(Punjab and Haryana High Court | Jul 13, 2021)

CM No. 3504-CWP of 2020 Present application under Section 5 of the Limitation Act moved by the applicant-respondent / GST Authority is for condonation of delay of thirty-six (36) days in filing the Review Application. For the reasons stated in the application, the same is allowed and the delay of thirty-six (36) days in filing the Review Application is condoned. MAIN REVIEW [1] Present Review Application under Order XLVII Rule 1 of the Code o...
Petitioner has filed the petition under Article 226 of the Constitution of India seeking following reliefs:- “a. To issue appropriate writ/order/direction to the effect declaring Sr. No. 9(ii) of the Notification No. 8/2017-Integrated Tax (Rate) dated 28.06.2017 to be an unconstitutional and ultra-vires to the provisions of the Integrated Goods and Service Tax Act, 2017 to the extent it prescribe rate for levy of Integrated-tax / IGST on services by way of transportation of goods by...
Petitioners have filed the petition under Article 226 of the Constitution of India seeking following reliefs:- “(i) Section 9 of the Constitution (One Hundred and First Amendment) Act, 2016 in so far as the same introduced Explanation to Clause 1 of Article 269-A, may be struck down; (ii) Section 7(2) & 7(4) of the IGST Act, 2017 in so far as the same create a ‘deeming fiction’ of equating import of goods & services into India with inter-state trade & com...