112 (9)

Niranjan Das Vs. Poonam Choudhury and Ors. – GSTAT, Cuttack Bench

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Niranjan Das Vs. Poonam Choudhury and Ors. – GSTAT, Cuttack Bench Read Post »

A refund arising from an appellate order under Section 54 of the GST Act cannot be refused as premature merely because time to file appeal under Section 112 has not expired, and in the absence of a pending appeal or other proceeding the Deputy Commissioner has no jurisdiction to invoke Section 54(11) to withhold refund – Rashmi Agency Vs. Deputy Commissioner CT & GST Circle, Cuttack-I City and Ors. – Orissa High Court

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A refund arising from an appellate order under Section 54 of the GST Act cannot be refused as premature merely because time to file appeal under Section 112 has not expired, and in the absence of a pending appeal or other proceeding the Deputy Commissioner has no jurisdiction to invoke Section 54(11) to withhold refund – Rashmi Agency Vs. Deputy Commissioner CT & GST Circle, Cuttack-I City and Ors. – Orissa High Court Read Post »

Nirmala Metallics Pvt. Ltd. Vs. State of Chhattisgarh and Ors. – Chhattisgarh High Court

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Nirmala Metallics Pvt. Ltd. Vs. State of Chhattisgarh and Ors. – Chhattisgarh High Court Read Post »

G.K. Traders Vs. State of Madhya Pradesh and Ors. – Madhya Pradesh High Court

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G.K. Traders Vs. State of Madhya Pradesh and Ors. – Madhya Pradesh High Court Read Post »

Maheshwari Agencies Vs. Union of India and Ors. – Madhya Pradesh High Court

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Maheshwari Agencies Vs. Union of India and Ors. – Madhya Pradesh High Court Read Post »

Hongkong and Shanghai Banking Corporation Ltd. Vs. State of Maharashtra – Bombay High Court

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Hongkong and Shanghai Banking Corporation Ltd. Vs. State of Maharashtra – Bombay High Court Read Post »

Arbaz Hardware Vs. Union of India and Ors. – Madhya Pradesh High Court

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Arbaz Hardware Vs. Union of India and Ors. – Madhya Pradesh High Court Read Post »

Archita Soap and Chemical LLP Vs. Joint Commissioner (Appeals) State Tax and Anr. – Chhattisgarh High Court

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Archita Soap and Chemical LLP Vs. Joint Commissioner (Appeals) State Tax and Anr. – Chhattisgarh High Court Read Post »

Eff-Tech Infraengineers Vs. State Of Chhattisgarh Through The Secretary and Ors. – Chhattisgarh High Court

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Eff-Tech Infraengineers Vs. State Of Chhattisgarh Through The Secretary and Ors. – Chhattisgarh High Court Read Post »

Vihaan Networks Ltd. Vs. The State of Bihar and Ors. – Patna High Court

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Vihaan Networks Ltd. Vs. The State of Bihar and Ors. – Patna High Court Read Post »

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