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AEGIS POLYMERS vs. UNION OF INDIA AND OTHERS


(Bombay High Court | Jul 12, 2021)

1. Heard Mr. Thakar, learned Counsel appearing for the petitioner, Mr. Walve, learned Counsel appearing for respondent no.1 and Ms. Chavan, learned AGP appearing for the State. 2. The primary grievance of the petitioner in the present petition is to an action of the respondents in blocking of the electronic credit ledger of the petitioner by virtue of which the petitioner could not avail the benefit of the input credit. Such blockage was undertaken on January 28, 2020. Although there are ...
Heard Mr.P.V.Sudakar, learned counsel for the petitioner and Mr.TNC.Kaushik, learned Government Advocate for the respondent. 2. Though no counter is filed, the challenge involves only a legal issue and there are no disputed questions of fact. Learned revenue counsel is thus armed with instructions to proceed with the hearing of the matter. 3. The challenge is to order dated 27.01.2021 levying interest under Section 50 of the Central Goods and Services Tax Act, 2017 (in short 'Act&...

NAGRI EYE RESEARCH FOUNDATION vs. UNION OF INDIA


(Gujarat High Court | Jul 9, 2021)

1. The petitioner No.1 – Nagri Eye Research Foundation through the petitioner No.2 – its Secretary has challenged the impugned order dated 28.01.2021 passed by the Gujarat Appellate Authority for Advance Ruling, Goods and Service Tax, (hereinafter referred to as ‘GAAAR’), whereby the GAAAR has confirmed the Advance Ruling dated 19.05.2020 given by the Gujarat Authority for Advance Ruling, (hereinafter referred to as ‘GAAR’), while rejecting the Appeal of th...
Heard Mr.S.Ramanan, learned counsel for the petitioner and Mr.TNC.Kaushik, learned Government Advocate for the respondents. 2. The petitioner challenges order dated 22.07.2020 rejecting its request for refund. The petitioner is an registered assessee on the files of the State Tax Officer/sole respondent under the Goods and Services Tax Act, 2017 (in short 'Act'). The petitioner has made a claim for refund of Input Tax, in respect of which a deficiency memo had been raised by the r...
1. Proceedings against the petitioner under Section 67 of the Central Goods and Services Tax Act, 2017 are pending. During the pendency of such proceedings, the Additional Director General, DGGI, Nagpur Zonal Unit by an order dated 18th June, 2021, recorded in Form GST DRC-22, has attached a bank account maintained by the petitioner in DBS Bank, Andheri (E), Mumbai. Such order of attachment is the subject matter of challenge in this writ petition. 2. Section 83 of the Central GST Act perm...
Petitioner has prayed for the following relief(s): “1(A) A writ in the nature of Certiorari or any other appropriate writ/s, order/s direction/s, quashing the following: (i) Show cause Notice along with Summary of Show cause notice in FORM GST DRC-01 dated 14.02.2021 issued by respondent no.3 for the period April 2020 to September 2020 against the procedure as prescribed in Rule 142 of the Central Goods and Service Tax Rules 2017 (hereinafter referred as “CGST Rules, 2017&...
Petitioner has prayed for the following relief(s): “1(A) A writ in the nature of Certiorari or any other appropriate writ/s, order/s direction/s, quashing the following: (i) Show cause Notice along with Summary of Show cause notice in FORM GST DRC-01 dated 14.02.2021 issued by respondent no.3 for the period April 2019 to March 2020 against the procedure as prescribed in Rule 142 of the Central Goods and Service Tax Rules 2017 (hereinafter referred as “CGST Rules, 2017&rdqu...
1. The present petition is filed by the petitioner, claiming to be the owner of the conveyance i.e. the Truck bearing registration No. GJ-01- HT- 8461, which was seized and subsequently confiscated vide the impugned order dated 21.11.2020 passed by the State Tax Officer (1) Mobile Squad, i.e. respondent No. 1. 2. The learned Advocate Mr.Nanavati, appearing on behalf of Nanavati & Company for the petitioner submits that the impugned order of confiscation dated 21.11.2020 has been chall...
1. This matter is taken up by video conferencing mode. 2. The grievance of the present Petitioner as regards the impugned show cause notice (SCN) dated 8th/9th April 2021 issued to it by the Additional Director General, Directorate General of Goods and Service Tax Intelligence, Bhubaneswar (Opposite Party No.2) is that the requirement of holding the mandatory pre-SCN consultation in terms of the Master Circular dated 10th March 2017 of the Department of Revenue, Central Board of Excise an...
1. IRCTC by way of the present petition under Section 34 of the Arbitration and Conciliation Act, 1996 [hereinafter ‘the Act’], seeks the setting aside of the interim arbitral award dated 15th December, 2020 [hereinafter ‘Impugned Award’], whereby, the learned Sole Arbitrator has allowed certain claims of the Respondent - Deepak & Co, the Claimant in the arbitration proceedings [hereinafter referred to as ‘DC’ or the ‘service provider’]. ...