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Star Cement Ltd. vs Union of India — Gauhati High Court Upholds GST Budgetary Support Scheme; No Promissory Estoppel for Continuation of Full Excise Exemption under NEIIPP, 2007 | Section 49 CGST Act, Section 20 IGST Act & Section 5A Central Excise Act
Facts of the
CaseA batch of industrial units situated in Assam and
the North Eastern Region, led by Star Cement Ltd., approached the Gauhati High
Court challenging the extent of benefits available under the Scheme of
...
Star Cement Ltd. vs Union of India — Gauhati High Court Upholds GST Budgetary Support Scheme; No Promissory Estoppel for Continuation of Full Excise Exemption under NEIIPP, 2007 | Section 49 CGST Act, Section 20 IGST Act & Section 5A Central Excise Act
Facts of the
CaseA batch of industrial units situated in Assam and
the North Eastern Region, led by Star Cement Ltd., approached the Gauhati High
Court challenging the extent of benefits available under the Scheme of
...
Star Cement Ltd. vs Union of India – Section 174(2)(c) CGST Act: Gauhati High Court Rejects 100% GST Refund Claim Under NEIIPP 2007 and Upholds Budgetary Support Scheme
Facts of the
CaseThe petitioners were industrial units engaged in
diverse manufacturing activities in Assam and the North-Eastern Region. Many
had established or expanded their industrial units in reliance upon the fi...
Bhaskar Jyoti Gogoi vs Union of India & Ors. – Fresh GST Registration Cannot Be Perennially Denied After Cancellation for Non-Filing of Returns; Dues, Interest and Penalty Must First Be Cleared | CGST Act, 2017
Facts of the
CaseThe petitioner, Bhaskar Jyoti Gogoi, was an
assessee registered under the CGST Act, 2017, bearing GST Registration No. 18AGCPG5972D2ZG.The petitioner had continuously failed to file GST
returns for th...
Abis Export India Private Limited vs State of Chhattisgarh & Others — Section 50 CGST Act: Interest on Delayed GST Payable Only on Net Cash Liability; Retrospective Amendment from 01.07.2017 to Be Examined for Section 107(6) Pre-Deposit
Facts of the
CaseThe petitioner, Abis Export India Private Limited,
was engaged in the production of various commodities, including pet food. Pet
food was classified under HSN Code 2309 after implementation of the GST...
M/s Shree Ambika Industries vs State of Rajasthan & Others – GST TRAN-1/TRAN-2 Transitional Credit Filing Window Extended up to 30.11.2022 under Section 140 of the CGST Act, 2017
Facts of the CaseM/s Shree Ambika Industries, through its proprietor Shri Kirti
Kumar Gaur, filed a writ petition before the Rajasthan High Court at Jodhpur
against the State of Rajasthan and other GST authorities. The...
Star Cement Ltd. vs Union of India – Gauhati High Court Upholds GST Budgetary Support Scheme; 100% Refund Claim Rejected Under Section 174(2)(c) of CGST Act, Following Hero Motocorp Ltd. Case
Facts of the
CaseThe lead petitioner, Star Cement Ltd., along with
several other industrial units situated in the North Eastern Region, had
approached the Gauhati High Court through a batch of writ petitions raising
...
Star Cement Ltd. vs Union of India — Gauhati High Court Rejects 100% GST Reimbursement Claim under NEIIPP 2007; Section 174(2)(c) CGST Act Bars Promissory Estoppel against Rescinded Excise Exemption
Facts of the
CaseThe petitioners were industrial units operating in
the North Eastern Region and engaged in diverse manufacturing activities,
including cement, clinker, calcined petroleum coke, plywood, steel products...
Official Liquidator vs M/s A.P. Steels Ltd. & Various Companies (In Liquidation): Telangana High Court Approves Appointment of Auditor Under Section 462 of the Companies Act, 1956 for Estate and Establishment Fund Audit
Facts of the CaseThe Official Liquidator filed Company Application No. 37 of
2022 under Section 462 of the Companies Act, 1956, read with Rules
302, 309 and 9 of the Companies (Court) Rules, 1959, seeking appointment o...
Star Cement Ltd. vs Union of India – Gauhati High Court on Section 174(2)(c) of CGST Act, 2017, NEIIPP 2007 Excise Incentives, GST Budgetary Support Scheme, Promissory Estoppel and Legitimate Expectation
Facts of the
CaseThe petitioners were industrial units operating in
Assam and other parts of the North Eastern Region. They were engaged in diverse
manufacturing activities, including cement, clinker, calcined petrole...