73 (6)

I-NXT Vs. Sandeep Banga, Commissioner, Bengaluru Zone and Ors. – GSTAT, Bengaluru Bench

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I-NXT Vs. Sandeep Banga, Commissioner, Bengaluru Zone and Ors. – GSTAT, Bengaluru Bench Read Post »

Under Section 54 of the CGST Act, the two-year period for refund is mandatory for the proper officer, but in the absence of any statutory mechanism for condonation, delayed refund claims may be entertained under Article 226 with corresponding extension to the Revenue to invoke Sections 73 and 74 – Assistant Commissioner of Central Taxes North West Division -1, North West Commissionerate and Ors. Vs. Merck Life Science Pvt. Ltd. – Karnataka High Court

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Under Section 54 of the CGST Act, the two-year period for refund is mandatory for the proper officer, but in the absence of any statutory mechanism for condonation, delayed refund claims may be entertained under Article 226 with corresponding extension to the Revenue to invoke Sections 73 and 74 – Assistant Commissioner of Central Taxes North West Division -1, North West Commissionerate and Ors. Vs. Merck Life Science Pvt. Ltd. – Karnataka High Court Read Post »

Sriba Nirman Company Vs. Commissioner (Appeals), Guntur and Ors. – Andhra Pradesh High Court

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Sriba Nirman Company Vs. Commissioner (Appeals), Guntur and Ors. – Andhra Pradesh High Court Read Post »

Sri J. Ramesh Chand Vs. Union of India and Ors. – Karnataka High Court

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Sri J. Ramesh Chand Vs. Union of India and Ors. – Karnataka High Court Read Post »

R. K. Ispat Ltd. Vs. Union of India and Ors. – Jammu & Kashmir and Ladakh High Court

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R. K. Ispat Ltd. Vs. Union of India and Ors. – Jammu & Kashmir and Ladakh High Court Read Post »

Shri Shambhu Prasad Vs. The State of Assam and Ors. – Gauhati High Court

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Shri Shambhu Prasad Vs. The State of Assam and Ors. – Gauhati High Court Read Post »

Rays Power Infra Pvt. Ltd. Vs. Superintendent of Central Tax – Telangana High Court

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Rays Power Infra Pvt. Ltd. Vs. Superintendent of Central Tax – Telangana High Court Read Post »

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