Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

UNITED BREWERIES LIMITED vs. THE JOINT COMMISSIONER OF GST AND OTHERS
(Madras High Court)

Hon'ble Judges:

C. SARAVANAN
Pet. Counsel
G. Natarajan.
Res. Counsel
Anu Ganesan
B. Ramanakumar

Petitioner / Applicant

UNITED BREWERIES LIMITED

Respondent THE JOINT COMMISSIONER OF GST AND OTHERS
Court Madras High Court
State

Tamilnadu

Date Jan 24, 2025
Order No.

W. P. No. 14080 of 2021 and W. M. P. No. 14955 of 2021

Citation

2025(1) TAXREPLY 12486
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

ORDER PER The petitioner is before this Court against the Impugned Order-in-Appeal No. 03/2021 dated 21.01.2020 passed by the 1st respondent Joint Commissioner of GST & CE (Appeals II). 2. By the said Impugned Order-in-Appeal dated 21.01.2021, the 1st respondent has rejected the Appeal No.114/2020/GSTA-II/ADC/CO filed by the petitioner against Order-in-Original Notification No. 13/2017-Central Tax (Rate) dated 20.08.2020 bearing reference: RFD-06 passed by the second respondent. 3. The 2nd respondent as the Original Authority had earlier rejected the refund claims of the petitioner with the following observations:- “4.3 In the instant case, the excise labels supplied by the state prohibition department appeared to be in the nature of composite supply as the labels are supplied by the state excise department for affixing on the liquor bottles manufactured by the tax payer as per the relevant instructions / procedures prescribed by the State Government to ind....

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 :
25
Apr
S
M
T
W
T
F
S
25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.

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)