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1 - 10 of 23 (1.31 seconds)Section 54 in The Central Goods and Services Tax Act, 2017 [Entire Act]
Article 226 in Constitution of India [Constitution]
The Central Goods and Services Tax Act, 2017
The Special Economic Zones Act, 2005
Section 16 in The Integrated Goods and Services Tax Act, 2017 [Entire Act]
Unichem Laboratories Ltd vs Collector Of Central Excise, Bombay on 3 September, 2002
29. The Hon'ble Supreme Court in Unichem Laboratories Ltd. Vs.
Collector of Central Excise, Bombay reported in 2002 (145) E.L.T 502
(S.C) has held that it is no part of their duty to deprive an assessee of the
benefit available to him in law with a view to augment the quantum of duty
for the benefit of the Revenue. The relevant portion of the said decision
reads as under:
Section 20 in The Central Goods and Services Tax Act, 2017 [Entire Act]
M/S. Atc Tires Private Limited vs Joint Commissioner Of Gst & on 8 March, 2022
17. On the other hand, learned Senior Standing Counsel for the
respondent submitted that challenging the order passed in M/s.ATC Tires
Private Ltd. Vs. Joint Commissioner of GST & Central Excise (Appeals)
& Anr. reported in (2022) 4 TMI 1194, the Department has preferred a Writ
Appeal in W.A.(MD)No.1029 of 2024 before the Madurai Bench of this
Court. It is stated that vide Order dated 19.06.2024, the Madurai Bench of
this Court implicitly stayed the impugned Writ Court Order in W.A.(MD)
No.1029 of 2023 by directing the petitioner not to take any coercive steps to
implement the order impugned therein.