Login | Register

GST Library

TaxReply Support

YouTube Videos

Twitter

Buy Premium Tax Domains

About Us

Contact Us

Our Services

TaxReply India Pvt Ltd

NECTAR LIFE SCIENCES LTD. vs. UNION OF INDIA AND OTHERS
(Punjab and Haryana High Court)

Hon'ble Judges:

SANJEEV PRAKASH SHARMA
SUDEEPTI SHARMA
Pet. Counsel
Akshay Kumar Goel
Abhishek Rastogi
Res. Counsel
Sourabh Goel
Shivani Sharma
Geetika Sharma

Petitioner / Applicant

NECTAR LIFE SCIENCES LTD.

Respondent UNION OF INDIA AND OTHERS
Court Punjab and Haryana High Court
State

Punjab

Date May 14, 2024
Order No.

CWP-11207-2024 (O&M)

Citation

2024(5) TAXREPLY 10803

Add to Favorites Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)

TaxGPT Beta

Summarize this case by TaxGPT in
OR
Listen this case in simple words  
Audio Timeline
  AA   |   Print

ORDER

SANJEEV PRAKASH SHARMA, J.(Oral) In the present writ petition, the petitioner has prayed as under:- “(a) Quash the Order-in-Original dated 21.02.2024 (Annexure P-1) passed by Respondent No 3 to the extent it deals with the issue of "wrong availment / passing on of input tax credit" and direct the Respondents to refund INR 13,00,00,000/- paid by the Petitioner (in respect of the above issue) under protest, with interest; (b) Quash the Order-in-Original dated 21.02.2024 (Annexure P- 1) passed by Respondent No 3 to the extent it deals with the issue of "wrong availment of IGST refund under Advance Authorisation scheme" and direct the Respondent Nos 3 and 4 to transfer Show Cause Notice dated 01.07.2022 (Annexure P-2) in the call book, till disposal of CWP No 7072 of 2022 by this Hon'ble Court; (c) Declare Notification No. 09/2023-Central Tax dated 31.03.2023 (Annexure P-9) issued by Respondent No 2 as ultra- vires the provisions of the CGST....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
Download Full Judgement :
26
Apr
S
M
T
W
T
F
S
28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)