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GST: Karnataka AAR allows withdrawal of application by TE Connectivity Services India Pvt. Ltd.

Case Name : In re TE Connectivity Services India Pvt. Ltd. (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 2/2023
Date of Judgement/Order : 11/01/2023
Related Assessment Year :
Courts : AAR Karnataka (491) Advance Rulings (3785)
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GST on subsidised transportation and canteen services to employees – AAR allows withdrawal of application

Case Name : In re TE Connectivity India Pvt. Ltd. (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 1/2023
Date of Judgement/Order : 11/01/2023
Related Assessment Year :
Courts : AAR Karnataka (491) Advance Rulings (3785)
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GST: When any adverse decision is contemplated, personal hearing is a must

Case Name : Graziano Transmission India Private Limited Vs State of Gujarat (Gujarat High Court)
Appeal Number : R/Special Civil Application No. 11332 of 2022
Date of Judgement/Order : 23/06/2022
Related Assessment Year :
Courts : All High Courts (14157) Gujarat High Court (1144)
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Interim relief in terms of deposit of fine along with penalty was granted for release of goods and conveyance in absence of following due procedure prescribed u/s 129

Case Name : Blackart Ceramic LLP Vs State of Gujarat (Gujarat High Court)
Appeal Number : R/Special Civil Application No. 25322 of 2022
Date of Judgement/Order : 16/12/2022
Related Assessment Year :
Courts : All High Courts (14157) Gujarat High Court (1144)
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Tax evasion is liable to be punished under criminal charges with substantial penalties

Case Name : Tirupur Sree Annapoorna Vs Tamil Nadu Sales Tax Appellate Tribunal (Madras High Court)
Appeal Number : W.P. Nos. 4303 and 4304 of 2008
Date of Judgement/Order : 21/12/2022
Related Assessment Year :
Courts : All High Courts (14157) Madras High Court (1788)
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HC set-aside notice imposing Interest on Gross Tax Liability without opportunity

Case Name : Shabbir Abbasali Rangwala Vs Union of India (Bombay High Court)
Appeal Number : Writ Petition No. 1388 of 2021
Date of Judgement/Order : 04/01/2023
Related Assessment Year :
Courts : All High Courts (14157) Bombay High Court (1906)
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Confirming penalty for expiry of e-way bill without dealing with contention raised is bad in law

Case Name : Rivigo Services Private Limited Vs The State of Jharkhand and Others (Jharkhand High Court)
Appeal Number : W.P.(T) No. 4654 of 2019
Date of Judgement/Order : 13/06/2022
Related Assessment Year :
Courts : All High Courts (14157) Jharkhand High Court (155)
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Advance Ruling cannot be given without information on Scope/types of services

Case Name : In re Divyajivan Healthcare Pvt. Ltd (GST AAR Gujarat)
Appeal Number : Advance Ruling No. GUJ/GAAR/R/2022/01
Date of Judgement/Order : 07/01/2023
Related Assessment Year :
Courts : AAR Gujarat (406) Advance Rulings (3785)
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Extension to limitation period due to Covid also available to refund application

Case Name : Priceline Com Technology India LLP Vs Union of India (Bombay High Court)
Appeal Number : Writ Petition No. 3058 of 2022
Date of Judgement/Order : 13/12/2022
Related Assessment Year :
Courts : All High Courts (14157) Bombay High Court (1906)
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Notice to be served to assessee before carrying out physical inspection of business premises

Case Name : Aditya Narayan Ojha (Amit Associates) Vs Principal Commissioner, CGST & Anr. (Delhi High Court)
Appeal Number : W.P.(C) 8508/2022
Date of Judgement/Order : 05/08/2022
Related Assessment Year :
Courts : All High Courts (14157) Delhi High Court (3419)
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