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DELHI HIGH COURT [Vdr Colors and Chemicals Pvt. Ltd. Through Its Director Surender Kumar Jain Vs Principal Commissioner, Delhi North Zone]

The show cause notice must clearly state the allegations that the concerned notice has to meet. This being the essence of a show cause notice, any notice that does not qualify this criterion, cannot be considered as a show cause notice.

BOMBAY HIGH COURT [Durgashakti Foods Private Limited Vs State of Maharashtra, Economic Offence Wings, Through Deputy Commissioner, Buldhana]

The order passed by the learned Additional Sessions Judge, Kahamgaon suffers from non application of the provisions of law and ultimately the non-application of mind to the issue involved in the matter. Therefore, this order is required to be set aside. Accordingly, the petition is allowed. The matter is remitted to the learned Additional Sessions Judge by restoring the revision application for the purpose of deciding it afresh, in accordance with law

PATNA HIGH COURT [CIVIL WRIT JURISDICTION CASE NO.17851 OF 2022 Dharamraj Motors Vs The Union of India and Others]

The order, ex parte in nature, passed in violation of the principles of natural justice, entails civil consequences. We also find the authorities not to have adjudicated the matter on the attending facts and circumstances. All issues of fact and law ought to have been dealt with, even if the proceedings were to be ex parte in nature

CALCUTTA HIGH COURT [Krishna Construction & Vs The State of West Bengal]

The instant writ petition has been filed by the petitioners under Article 226 of the Constitution of India praying for order or direction on the respondent to pay the liability of GST incurred on works contract executed and completed after 1st July, 2017 wherein the contracts were awarded in the pre-GST regime or post-GST regime and therefore it was impossible on part of the petitioners as well as the respondent to include the component of GST in the value of contract awarded prior to GST legislation coming into force or post GST contracts, ongoing projects in the period of 2017-2018 and the petitioners are also challenging the impugned summary of show cause notice. This writ petition is disposed of by giving liberty to the petitioners to file appropriate representations

SIKKIM HIGH COURT [Delta Corp Limited & Vs Union of India]

The petitioners have challenged Rule 31A of the Central Goods and Service Tax Rules, 2017 as ultra vires the Constitution of India. It is the petitioners’ case that they had been corresponding with the concerned authorities regarding the difficulties faced by them in determining the value of supply made by them particularly after the insertion of Rule 31A. However, the issuance of the show cause notice has compelled the petitioners to approach this court challenging the vires of Rule 31A. List on 05.12.2023.

Notification No. 06/2023 (Central Tax Rate)

Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 50th meeting held on 11.07.2023.

Notification No. 07/2023 (Central Tax Rate)

Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 50th meeting held on 11.07.2023.

Notification No. 08/2023 (Central Tax Rate)

Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 50th meeting held on 11.07.2023.

Notification No. 09/2023 (Central Tax Rate)

Seeks to amend No. 01/2017- Central Tax (Rate) to implement the decisions of 50th GST Council.

Notification No. 10/2023 (Central Tax Rate)

Seeks to amend No. 26/2018- Central Tax (Rate) to implement the decisions of 50th GST Council.

Notification No. 11/2023 (Central Tax Rate)

Seeks to amend Notification No 01/2017- Central Tax (Rate) dated 28.06.2017.

Notification No. 12/2023 (Central Tax Rate)

Seeks to amend Notification No 11/2017- Central Tax (Rate) dated 28.06.2017.

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