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Provisional attachment orders under GST have a life span of only one year

Case Name : Greenfinch Team Management P. Ltd Vs Union of India (Telangana High Court)
Appeal Number : W.P.No. 44235 of 2022
Date of Judgement/Order : 22/12/2022
Related Assessment Year :
Courts : All High Courts (14157) Telangana High Court (147)
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Cancellation of GST registration – HC grants one more opportunity to petitioner

Case Name : Valentine Events Vs Union Of India (Telangana High Court)
Appeal Number : W.P. No.45166 of 2022
Date of Judgement/Order : 19/12/2022
Related Assessment Year :
Courts : All High Courts (14157) Telangana High Court (147)
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HC release goods & conveyance subject to payment of Tax, Penalty & Furnishing of Bond

Case Name : Virani Tradelink Vs State of Gujarat (Gujarat High Court)
Appeal Number : Special Civil Application No. 13232 of 2022
Date of Judgement/Order : 21/09/2022
Related Assessment Year :
Courts : All High Courts (14157) Gujarat High Court (1144)
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Person, who’s case is based on falsehood, has no right to approach the court

Case Name : Jambudwip Exports And Imports Limited Vs State of U.P (Allahabad High Court)
Appeal Number : Writ Tax No. - 878 of 2022
Date of Judgement/Order : 13/07/2022
Related Assessment Year :
Courts : All High Courts (14157) Allahabad High Court (809)
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ITC availment without actual receipt of goods – HC allowed bail to accused

Case Name : Vaibhav Ghanshyambhai Pragada Vs State of Gujarat (Gujarat High Court)
Appeal Number : Criminal Misc. Application No. 9614 of 2022
Date of Judgement/Order : 12/07/2022
Related Assessment Year :
Courts : All High Courts (14157) Gujarat High Court (1144)
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Facebook post of 2019 cannot be considered for Assessment of 2018

Case Name : Syamaladasan Kumaran Vs State Tax Officer (Kerala High Court)
Appeal Number : WP(C) No. 27349 of 2022
Date of Judgement/Order : 10/11/2022
Related Assessment Year :
Courts : All High Courts (14157) Kerala High Court (918)
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Pre-Assessment Notice not served: Madras HC Quashes VAT Assessment

Case Name : Tvl. National Construction Vs Commissioner of Commercial Taxes (Madras High Court)
Appeal Number : W.P(MD).No.11216 of 2021
Date of Judgement/Order : 24/11/2022
Related Assessment Year :
Courts : All High Courts (14157) Madras High Court (1788)
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Delay & laches not to be calculated solely by length of time taken by party to approach legal forum

Case Name : Green Fizz Beverages Private Limited Vs State of West Bengal (Calcutta High Court)
Appeal Number : M.A.T No. 1364 of 2022 With I.A. No. CAN 1 of 2022
Date of Judgement/Order : 10/11/2022
Related Assessment Year :
Courts : All High Courts (14157) Calcutta High Court (858)
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Mere use of term ‘mens rea’ not establishes willful attempt to evade tax

Case Name : Medha Servo Drives Private Limited & Anr. Vs Assistant Commissioner of State Tax (Calcutta High Court)
Appeal Number : MAT 1751 of 2022
Date of Judgement/Order : 17/11/2022
Related Assessment Year :
Courts : All High Courts (14157) Calcutta High Court (858)
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5% GST payable on custom milling of paddy

Case Name : In re Chopra Trading Company (GST AAR Chhattisgarh)
Appeal Number : Advance Ruling No. STC/AAR/08/2020
Date of Judgement/Order : 25/11/2020
Related Assessment Year :
Courts : AAR Chhattisgarh (55) Advance Rulings (3785)
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