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Bhaskar Raj Pradhan, J. 1. The present writ petition seeks various directions upon the respondents. Essentially the petitioner is aggrieved by the impugned Order dated 21.03.2024 by which the respondents have raised demands upon the petitioner as detailed therein. These demands were raised on the ground that as per Section 16 (4) of the Central Goods & Services Tax Act, 2017 (the CGST Act, 2017) last date for availing ITC for the Financial Year 2018-19 was 30.11.2019 and for the Finan...
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ORDER (ORAL) BHASKAR RAJ PRADHAN, J. 1. M/s Torrent Pharmaceuticals Limited (Unit III) filed the present writ petition challenging order-in-original No. 02/BS/GTK/Torrent Pharma-III/GTK-DIV/2023-24 dated 01.11.2023 passed by the learned Assistant Commissioner of CGST, Gangtok Division directing recovery of refund amounting to Rs. 12,18,27,592/- along with interest @ 15% per annum in terms of paragraph 9 of the Budgetary Support Scheme read with affidavit-cum-indemnity bond dated 23.01...
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JUDGMENT Meenakshi Madan Rai , J. 1. The findings of the learned Single Judge in Writ Petition (C) No.20 of 2022 [Zydus Wellness Products Limited vs. Union of India and Others] and Writ Petition (C) No.27 of 2022 [Alkem Laboratories Limited vs. Union of India and Others], vide a common judgment, dated 12-09-2023, are being called into question in these appeals, being Writ Appeal No.09 of 2023 [Zydus Wellness Products Limited vs. Union of India and Others] and Writ Appeal No.10 of 2023...
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JUDGMENT BHASKAR RAJ PRADHAN, J. 1. The rejection of the petitioner’s claim for budgetary support for the period July-September, 2017 even while its claim for October, 2017 to June, 2018 was allowed under the “Scheme of budgetary support under Goods and Services Tax Regime” to the units located in States of Jammu & Kashmir, Uttarakhand, Himachal Pradesh and North East including Sikkim dated 05.10.2017 (the Budgetary Support Scheme) has led to the present litigati...
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ORDER The present writ petition challenges the recovery order dated 06.06.2022 passed by the Assistant Commissioner of Central Goods & Service Tax and Central Excise, Gangtok Division. 2. On 19.05.2023 after hearing the learned counsel for the parties this Court directed the respondents to examine the additional information furnished by the petitioner vide email dated 20.06.2022 to the respondents which was forwarded only after the recovery order dated 06.06.2022 had been issued. ...
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1. The two writ petitions are taken up for consideration. W.P. (C) No. 20 of 2022 has been preferred by Zydus Wellness Products Limited while W.P. (C) No. 27 of 2022 has been preferred by Alkem Laboratories Limited. 2. In the case of Zydus Wellness Products Limited, on 28th February 2019, Zydus Wellness-Sikkim - a Partnership Firm, was converted into Zydus Nutritions Limited, pursuant to sub-section (2) of section 7 of the Companies Act, 2013 and Rule 18 of the Companies (Incorporation) R...
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ORDER 1. The learned Deputy Solicitor General of India has placed before this court the provision of Section 112 of Central Goods and Services Tax Act, 2017 (CGST) as well as CGST (Ninth Removal of Difficulties) Order, 2019 issued under C.B.I & C. Order No.9/2019-CT., dated 3-12-2019 which provides that the period of six months as provided under section 112(3) of the CGST Act, 2017 shall be considered to be the later of the following dates:- (i) date of communication of order; or ...
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THE ICFAI UNIVERSITY SIKKIM vs. UNION OF INDIA


(Sikkim High Court | Mar 2, 2023)

JUDGMENT Bhaskar Raj Pradhan, J. 1. The petitioner ICFAI University Sikkim is aggrieved by a communication bearing No. C No: V(19)04/ADJ/ST/COMM/SLG/2016/1176 dated 23.01.2018 issued by the Joint Commissioner of CGST and Central Excise (respondent no.3). This impugned communication referred to an application for rectification of mistake dated 12.01.2018 in the Order-in-Original No.02/ST/SLG/17-18 dated 09.05.2017. Pursuant to the impugned communication it transpires that a demand Noti...
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1. The dispute in the present writ petition lies in a narrow compass and relates to the rejection of the petitioners claims for budgetary support under a “Scheme of Budgetary Support under Goods and Service Tax” regime on the ground that the claims were made for the period prior to the registration which is impermissible. 2. The writ petitioner is engaged in the manufacture and supply of pharmaceutical products at their unit situated in Sikkim. They seek to challenge four orde...
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1. The Petitioner herein assails the restrictions imposed by the Scheme of Budgetary Support, issued under the Goods and Services Tax regime vide Notification F.No.10(1)/2017-DBAII/NER, dated 05.10.2017, by the Respondent No.1, reducing the quantum of benefits earlier availed by the Petitioner, thereby reneging on the promises made under the erstwhile Tax regime and adversely affecting the Petitioner. 1.(a) The Petitioner is a Private Limited Company engaged inter alia in the manufacture ...
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24 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2025 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.  

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

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)