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Bla Coke Pvt. Ltd vs Union Of India on 19 September, 2024 cites

Union Of India vs M/S Mohit Minerals Pvt. Ltd. on 19 May, 2022

14. Thereafter, refund was sanctioned to the petitioner by the concerned authority by passing a reasoned order. However, the GST department decided to prefer an appeal Page 10 of 27 Uploaded by RAGHUNATH R NAIR(HC00196) on Fri Oct 04 2024 Downloaded on : Sat Oct 05 22:16:09 IST 2024 NEUTRAL CITATION C/SCA/19481/2023 JUDGMENT DATED: 19/09/2024 undefined against such refund sanction orders under Section 107 of the GST Act on the principal ground that the contracts in question were FOB import contracts and therefore judgment of Hon'ble Supreme Court in the case of Mohit Minerals Pvt. Ltd. (supra) was not applicable.
Supreme Court of India Cites 176 - Cited by 88 - D Y Chandrachud - Full Document

M/S. Kusum Ingots & Alloys Ltd vs Union Of India And Anr on 28 April, 2004

Once the notification itself has been declared as ultra vires and the same has been upheld by the Supreme Court, in our opinion, following the mandate of the settled principle of law as laid down in "Ms. Kusum Ingots & Alloys Ltd vs Union Of India And Anr."(AIR 2004 SC 2321), the notification in no manner was available to the State Authorities to be applied as it would amount to applying an illegal notification. For this reason also, the show cause notice is rendered without jurisdiction."
Supreme Court of India Cites 13 - Cited by 856 - S B Sinha - Full Document
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