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Release goods & vehicle when accompanied by E-way bill: Allahabad HC

Case Name : Western Carrier India Ltd Vs State of U.P (Allahabad High Court)
Appeal Number : Writ Tax No. 1020 of 2023
Date of Judgement/Order : 15/09/2023
Related Assessment Year :
Courts : All High Courts (14157) Allahabad High Court (809)
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CGST Act: Limitation Doesn’t Apply to Unauthorized Tax Collection

Case Name : Delhi Metro Rail Corporation Ltd. Vs Additional Commissioner (Delhi High Court)
Appeal Number : W.P.(C) 6793/2023
Date of Judgement/Order : 18/09/2023
Related Assessment Year :
Courts : All High Courts (14157) Delhi High Court (3419)
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Writ Petition Dismissed; Department directed for GST dues Instalment decision

Case Name : Krishna Steel Rolling Mills Vs Deputy Commissioner Of State Tax (Arrears Recovery) (Kerala High Court)
Appeal Number : WP(C) No. 15991 of 2023
Date of Judgement/Order : 15/09/2023
Related Assessment Year :
Courts : All High Courts (14157) Kerala High Court (918)
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Appellate Authority can only condone delay in GST appeals by one month, not beyond

Case Name : Isha Holidays (P) Ltd Vs Commissioner (Kerala High Court)
Appeal Number : WP(C) No. 30666 of 2023
Date of Judgement/Order : 25/09/2023
Related Assessment Year :
Courts : All High Courts (14157) Kerala High Court (918)
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Calcutta HC Quashes 2nd Show Cause Notice Matching Earlier Dropped Grounds

Case Name : Dalam Tracon Pct. Ltd. Vs Assistant Commissioner of State Tax, Behala Charge & Ors. (Calcutta High Court)
Appeal Number : WPA 22902 of 2023
Date of Judgement/Order : 03/10/2023
Related Assessment Year :
Courts : All High Courts (14157) Calcutta High Court (858)
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Innovation Services to German Company amounts to Export of Service: HC

Case Name : Fresenius Kabi Oncology Ltd. Vs Union of India and others (Punjab and Haryana HC)
Appeal Number : CWP-17437-2021
Date of Judgement/Order : 24/04/2022
Related Assessment Year :
Courts : All High Courts (14157) Punjab and Haryana HC (459)
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ITC Eligibility for Construction Project: Central Air Conditioning Plant, Lift etc.

Case Name : In re Varachha Co-op. Bank Ltd (GST AAAR Gujrat)
Appeal Number : Advance Ruling (Appeal) No. GUJ/GAAAR/APPEAL/2023/05
Date of Judgement/Order : 04/10/2023
Related Assessment Year :
Courts : AAAR (544) AAR Gujarat (406) Advance Rulings (3785)
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Search cannot be conducted until all conditions u/s 67 of CGST Act are fulfilled

Case Name : Bhagat Ram Om Prakash Agro Pvt. Ltd. & Anr. Vs Commissioner Central Tax Gst Delhi- East (Delhi High Court)
Appeal Number : W.P.(C) 12304/2023
Date of Judgement/Order : 19/09/2023
Related Assessment Year :
Courts : All High Courts (14157) Delhi High Court (3419)
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Madras HC Orders Refund of Tax Recovery in Athimoolam Contractor Case

Case Name : P.Athimoolam Contractor Vs Appellant Authority/Deputy Commissioner of Commercial Taxes (Madras High Court)
Appeal Number : W.P. No. 27054 of 2023
Date of Judgement/Order : 14/09/2023
Related Assessment Year :
Courts : All High Courts (14157) Madras High Court (1788)
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Pre-deposit is Not Tax & Cannot be Retained or Adjusted Under DVAT Act

Case Name : FEMC Pratibha Joint Venture Vs Commissioner of Trade And Taxes (Delhi High Court)
Appeal Number : W.P.(C) 2491/2023
Date of Judgement/Order : 21/09/2023
Related Assessment Year :
Courts : All High Courts (14157) Delhi High Court (3419)
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