The respondent is a manufacturer of pharmaceutical products. The respondent was located in the State of Sikkim. Vide Notification No. 20/2007-CE dated 25.04.2007, the Petitioner claimed a refund of education cess or higher education cess paid by them. The said refund was sanctioned to the petitioner as per the decision of the Supreme Court in…

The petitioner is a works contractor. An order came to be passed for financial year 2018- 2019. It demanded CGST and ASGST. It was challenged in writ petition. There was also a challenge to Notification No.56/2023 - CT dated 28.12.2023 which extends the time limit for passing of orders under section 73 of the CGST…