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StrataTex HSR® classifiable under HSN 59119032 subject to BIS certification

Case Name : In re Strata Geosystems India Pvt Ltd (GST AAR Gujarat)
Appeal Number : Advance Ruling No .GUJ/GAAR/2023/22
Date of Judgement/Order : 12/06/2023
Related Assessment Year :
Courts : AAR Gujarat (406) Advance Rulings (3785)
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Kandi ravo falls under HSN 24013000 & 28% GST payable: AAR Gujarat

Case Name : In re Devendrakumar Rambhai Patel (GST AAR Gujarat)
Appeal Number : Advance Ruling No. GUJ/GAAR/R/2023/21
Date of Judgement/Order : 12/06/2023
Related Assessment Year :
Courts : AAR Gujarat (406) Advance Rulings (3785)
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TNVAT: HC Directs Fresh Enquiry on Absent Notices Regarding Bank Account Freezing

Case Name : Srikals Graphics Private Ltd Vs Assistant Commissioner (ST) (Madras High Court)
Appeal Number : W.P.No.15320 of 2023
Date of Judgement/Order : 11/05/2023
Related Assessment Year :
Courts : All High Courts (14157) Madras High Court (1788)
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GST Refund on Zero Rated Supplies Can’t be Denied due to Appeal

Case Name : Netgear Technologies India Private Limited Vs The Assistant Commissioner GST Delhi East Commissionerate (Delhi High Court)
Appeal Number : W.P.(C) 10461/2022
Date of Judgement/Order : 18/05/2023
Related Assessment Year :
Courts : All High Courts (14157) Delhi High Court (3419)
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GST: Madras HC Allows 30 Days for Reply to SCN to Exide Industries Limited

Case Name : Exide Industries Limited Vs Deputy Commissioner (CT) (Madras High Court)
Appeal Number : W.P.Nos.15405 and 15406 of 2023 and W.M.P.Nos.14945 to 14948 of 2023
Date of Judgement/Order : 11/05/2023
Related Assessment Year :
Courts : All High Courts (14157) Madras High Court (1788)
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Pizza and Sandwich being ‘Cooked food’ entitled for exemption of VAT above 5%

Case Name : Devyani International Limited Vs Additional Commissioner It Commercial Taxes (Rajasthan High Court)
Appeal Number : S.B. Sales Tax Revision / Reference No. 58/2013
Date of Judgement/Order : 05/05/2023
Related Assessment Year :
Courts : All High Courts (14157) Rajasthan High Court (390)
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GST: Cash-credit account cannot be attached by Revenue being not debt

Case Name : J. L. Enterprises Vs Assistant Commissioner (Calcutta High Court)
Appeal Number : WPA 12132 of 2023
Date of Judgement/Order : 25/05/2023
Related Assessment Year :
Courts : All High Courts (14157) Calcutta High Court (858)
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HC denies bail in fraud of 3 crore by Fabrication of GST Number & Firm name

Case Name : Sheetal Mittal Vs State of Rajasthan (Rajasthan High Court)
Appeal Number : S.B. Criminal Miscellaneous Bail Application No. 1235/2023
Date of Judgement/Order : 06/04/2023
Related Assessment Year :
Courts : All High Courts (14157) Rajasthan High Court (390)
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Bombay HC Upholds Legality of Section 13(8)(b) & Section 8(2) of IGST

Case Name : Dharmendra M. Jani Vs Union of India (Bombay High Court)
Appeal Number : Writ Petition No. 2031 of 2018
Date of Judgement/Order : 06/06/2023
Related Assessment Year :
Courts : All High Courts (14157) Bombay High Court (1906)
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Provisional attachment u/s. 83 of CGST Act for securing revenue of another taxable person is unjustified

Case Name : Zhudao Infotech Private Limited Vs Principal Additional Director General &
Appeal Number : Anr (Delhi High Court)
Date of Judgement/Order : W.P.(C) 3428/2023
Related Assessment Year : 22/05/2023
Courts : All High Courts (14157) Delhi High Court (3419)
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