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Detention of goods for non-generation of E-way bill – HC directs AO to redo Section 129(3) legal drill

Case Name : Shree Info System Solutions Pvt. Ltd Vs Assistant Commissioner (ST) Adjudication (Madras High Court)
Appeal Number : W.P. No. 34474 of 2022
Date of Judgement/Order : 22/12/2022
Related Assessment Year :
Courts : All High Courts (14157) Madras High Court (1788)
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HC set-aside ex-parte order in violation of principles of natural justice

Case Name : Shaurya and Company Vs Union of India (Patna High Court)
Appeal Number : Civil Writ Jurisdiction Case No.18413 of 2021
Date of Judgement/Order : 22/12/2022
Related Assessment Year :
Courts : All High Courts (14157) Patna High Court (143)
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HC restricts bank account attachment amount to refund amount under investigation

Case Name : R Enterprises Vs Union of India & Ors. (Delhi High Court)
Appeal Number : W.P.(C) 17436/2022 & CM APPL. 55565/2022
Date of Judgement/Order : 21/12/2022
Related Assessment Year :
Courts : All High Courts (14157) Delhi High Court (3419)
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E-way bill expiry – Efficacious alternative remedy available- HC allows appeal before appellate authority

Case Name : Burnpur Polyfabs Pvt. Ltd Vs State of Jharkhand (Jharkhand High Court)
Appeal Number : W.P. (T) No. 3651 of 2021
Date of Judgement/Order : 21/12/2022
Related Assessment Year :
Courts : All High Courts (14157) Jharkhand High Court (155)
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Release of seized perishable goods – HC directs expeditious conclusion of adjudication proceedings

Case Name : ARJ Exim India & Anr. Vs Assistant Commissioner, CGST (Delhi High Court)
Appeal Number : W.P.(C) 14000/2022
Date of Judgement/Order : 16/12/2022
Related Assessment Year :
Courts : All High Courts (14157) Delhi High Court (3419)
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E-way bill Issue: HC refrains from expressing any views on factual matter

Case Name : Sri Balaji Transport Vs Principal Secretary/Commissioner of Commercial Taxes (Madras High Court)
Appeal Number : W.P.No. 33742 of 2022 & W.M.P. No.33252 of 2022
Date of Judgement/Order : 15/12/2022
Related Assessment Year :
Courts : All High Courts (14157) Madras High Court (1788)
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HC allows filing of GST Appeal condoning the period of limitation 

Case Name : Manjeet Cotton Pvt. Ltd. Vs Commissioner of State Tax (Gujarat High Court)
Appeal Number : R/Special Civil Application No. 16857 of 2022
Date of Judgement/Order : 15/12/2022
Related Assessment Year :
Courts : All High Courts (14157) Gujarat High Court (1144)
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GST Section 129 provides for issue of notice/hearing before order is made

Case Name : New Royal Ferrous and Non-Ferrous Trading Corporation Vs Deputy State Tax Officer (Madras High Court)
Appeal Number : W.P.No.33472 of 2022
Date of Judgement/Order : 14/12/2022
Related Assessment Year :
Courts : All High Courts (14157) Madras High Court (1788)
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When limitation elapses right is not extinguished but remedy is barred

Case Name : Golcha Garments Vs Joint Commissioner of GST & Central Excise (Appeals) (Madras High Court)
Appeal Number : W.P.No. 33363 of 2022
Date of Judgement/Order : 12/12/2022
Related Assessment Year :
Courts : All High Courts (14157) Madras High Court (1788)
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Writ Petition not to be filed when an efficacious alternative remedy of appeal is available

Case Name : Shivam Hi Tech Steels Pvt. Ltd. Vs State of Jharkhand (Jharkhand High Court)
Appeal Number : W.P.(T) No. 1823 of 2021
Date of Judgement/Order : 21/12/2022
Related Assessment Year :
Courts : All High Courts (14157) Jharkhand High Court (155)
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