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HC directs issue of C Forms as petitioner was paying taxes on regular basis & no tax arrear

Case Name : JMC Project India Ltd. Vs Joint Commissioner of State Tax (Telangana High Court)
Appeal Number : Writ Petition No. 38950 of 2022
Date of Judgement/Order : 02/01/2023
Related Assessment Year :
Courts : All High Courts (14157) Telangana High Court (147)
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GST: HC refuses to allow presence of Advocate during Statement Recording by DGGI

Case Name : Ramesh Jethi Vs Directorate General of GST Intelligence (Delhi High Court)
Appeal Number : W.P.(CRL) 3054/2022, CRL.M.A. 26916/2022
Date of Judgement/Order : 06/01/2023
Related Assessment Year :
Courts : All High Courts (14157) Delhi High Court (3419)
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OVAT: Reopening of assessment based on mere objection of AG (Audit) is invalid

Case Name : R.K. Industries Vs State of Odisha (Orissa High Court)
Appeal Number : STREV No. 23 of 2021
Date of Judgement/Order : 04/01/2022
Related Assessment Year :
Courts : All High Courts (14157) Orissa High Court (271)
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Bill of Lading is only one of the ways to transfer title of Goods and not the only way

Case Name : Toyota Kirloskar Motor Pvt. Ltd. Vs State of Karnataka (Karnataka High Court)
Appeal Number : Sales Tax Revision Petition No. 99 of 2018
Date of Judgement/Order : 23/11/2022
Related Assessment Year :
Courts : All High Courts (14157) Karnataka High Court (655)
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GST: HC Grants Bail to accused as he already paid amount of alleged tax evasion

Case Name : Vikas Bajoria Vs Union of India (Rajasthan High Court)
Appeal Number : S. B. Criminal Miscellaneous Bail Application No. 17349/2022
Date of Judgement/Order : 06/01/2023
Related Assessment Year :
Courts : All High Courts (14157) Rajasthan High Court (390)
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Inter-state/intra-state transaction dispute: Assessee cannot be compelled to pay GST twice on same services

Case Name : Skylark Infra Engineering Pvt. Ltd. Vs Union of India & Ors (Rajasthan High Court)
Appeal Number : D.B. Civil Writ Petition No. 60/2023
Date of Judgement/Order : 05/01/2023
Related Assessment Year :
Courts : All High Courts (14157) Rajasthan High Court (390)
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Instructions issued by Revenue Department needs to be aligned with decisions taken by courts

Case Name : Hero Motocorp Ltd. Vs Union of India & Ors. (Delhi High Court)
Appeal Number : REVIEW PET. 318/2022 in W.P.(C) 2032/2019
Date of Judgement/Order : 15/12/2022
Related Assessment Year :
Courts : All High Courts (14157) Delhi High Court (3419)
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GST Registration cancellation order set aside due to lack of reasoning

Case Name : Manoj Kumar Sah Son of Babu Saheb Sah Vs State of Bihar (Patna High Court)
Appeal Number : Civil Writ Jurisdiction Case No.18307 of 2022
Date of Judgement/Order : 10/01/2023
Related Assessment Year :
Courts : All High Courts (14157) Patna High Court (143)
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Surcharge under OST Act is leviable before deducting entry tax paid by dealer

Case Name : State of Odisha Vs Dua Auto Agency (Orissa High Court)
Appeal Number : STREV No. 25 of 2014
Date of Judgement/Order : 04/01/2023
Related Assessment Year :
Courts : All High Courts (14157) Orissa High Court (271)
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HC directs tribunal to examine Validity of audit assessment on account of delay in submission of AVR under Orissa Entry Tax Act

Case Name : Jay Kishan Dasmall Jute Products (P) Ltd. Vs Assessing Authority-cum-Sales Tax Officer (Orissa High Court)
Appeal Number : STREV No. 20 of 2017
Date of Judgement/Order : 05/01/2022
Related Assessment Year : 2014-15
Courts : All High Courts (14157) Orissa High Court (271)
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