54 (10)

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

  Start Free Trial ↗ Already have an account or subscription? Log in below to continue. Login Access Default, Dispute, and Debt Resolution Laws Password Email OTP WhatsApp OTP Google Username or Email Password 👁 Remember this device Log In Forgot Password? Email Send OTP Enter OTP Verify & Login Resend OTP Remember this device

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 »

Where proceedings and order under Rule 96(10) of the CGST Rules rested entirely on its alleged contravention, omission of the Rule by Notification dated 8-10-2024 without any saving clause caused pending proceedings to lapse – Techno Waxchem Pvt. Ltd. Vs. Union of India and Ors. – Calcutta High Court

  Start Free Trial ↗ Already have an account or subscription? Log in below to continue. Login Access Default, Dispute, and Debt Resolution Laws Password Email OTP WhatsApp OTP Google Username or Email Password 👁 Remember this device Log In Forgot Password? Email Send OTP Enter OTP Verify & Login Resend OTP Remember this device

Where proceedings and order under Rule 96(10) of the CGST Rules rested entirely on its alleged contravention, omission of the Rule by Notification dated 8-10-2024 without any saving clause caused pending proceedings to lapse – Techno Waxchem Pvt. Ltd. Vs. Union of India and Ors. – Calcutta High Court Read Post »

B.C. Power Controls Ltd. Vs. Union of India and Ors. – Rajasthan High Court

  Start Free Trial ↗ Already have an account or subscription? Log in below to continue. Login Access Default, Dispute, and Debt Resolution Laws Password Email OTP WhatsApp OTP Google Username or Email Password 👁 Remember this device Log In Forgot Password? Email Send OTP Enter OTP Verify & Login Resend OTP Remember this device

B.C. Power Controls Ltd. Vs. Union of India and Ors. – Rajasthan High Court Read Post »

ATC Tires Pvt. Ltd. Vs. Joint Commissioner of GST & Central Excise (Appeals) and Anr. – Madras High Court

  Start Free Trial ↗ Already have an account or subscription? Log in below to continue. Login Access Default, Dispute, and Debt Resolution Laws Password Email OTP WhatsApp OTP Google Username or Email Password 👁 Remember this device Log In Forgot Password? Email Send OTP Enter OTP Verify & Login Resend OTP Remember this device

ATC Tires Pvt. Ltd. Vs. Joint Commissioner of GST & Central Excise (Appeals) and Anr. – Madras High Court Read Post »

VKC Footsteps India Pvt. Ltd. Vs. Union of India and Ors. – Gujarat High Court

  Start Free Trial ↗ Already have an account or subscription? Log in below to continue. Login Access Default, Dispute, and Debt Resolution Laws Password Email OTP WhatsApp OTP Google Username or Email Password 👁 Remember this device Log In Forgot Password? Email Send OTP Enter OTP Verify & Login Resend OTP Remember this device

VKC Footsteps India Pvt. Ltd. Vs. Union of India and Ors. – Gujarat High Court Read Post »

Amit Cotton Industries Vs. Principal Commissioner of Customs – Gujarat High Court

  Start Free Trial ↗ Already have an account or subscription? Log in below to continue. Login Access Default, Dispute, and Debt Resolution Laws Password Email OTP WhatsApp OTP Google Username or Email Password 👁 Remember this device Log In Forgot Password? Email Send OTP Enter OTP Verify & Login Resend OTP Remember this device

Amit Cotton Industries Vs. Principal Commissioner of Customs – Gujarat High Court Read Post »

Saraf Natural Stone and Anr. Vs. Union of India and Ors. – Gujarat High Court

  Start Free Trial ↗ Already have an account or subscription? Log in below to continue. Login Access Default, Dispute, and Debt Resolution Laws Password Email OTP WhatsApp OTP Google Username or Email Password 👁 Remember this device Log In Forgot Password? Email Send OTP Enter OTP Verify & Login Resend OTP Remember this device

Saraf Natural Stone and Anr. Vs. Union of India and Ors. – Gujarat High Court Read Post »

Scroll to Top