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GST Refund not allowable If not Corroborated by Documentary Evidence

Case Name : CTC (India) Private Limited Vs Commissioner (Appeals) (Jharkhand High Court)
Appeal Number : W.P.(T) No. 1031 of 2021
Date of Judgement/Order : 07/09/2022
Related Assessment Year :
Courts : All High Courts (14157) Jharkhand High Court (155)
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GST: Custodial Interrogation justified in Massive Tax Evasion/Cheating Cases

Case Name : Nitin Goyal Vs State of Haryana (Punjab and Haryana High Court)
Appeal Number : CRM-M-35355-2022
Date of Judgement/Order : 08/09/2022
Related Assessment Year :
Courts : All High Courts (14157) Punjab and Haryana HC (459)
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GST: No rule that bail should be denied in every case of economic offence

Case Name : Bharat Gordhandas Patel Vs State of Gujarat (Gujarat High Court)
Appeal Number : Criminal Misc.Application No. 14154 of 2022
Date of Judgement/Order : 08/09/2022
Related Assessment Year :
Courts : All High Courts (14157) Gujarat High Court (1144)
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HC directs dept to not to saddle Petitioner with interest & penalty for GST wrongly paid to Railways

Case Name : Arun Krishnachandra Goswami Vs Union of India (Bombay High Court)
Appeal Number : Writ Petition No. 2963 of 2022
Date of Judgement/Order : 05/09/2022
Related Assessment Year :
Courts : All High Courts (14157) Bombay High Court (1906)
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Refund of ITC on account of IDS allowed where goods supplied under concessional rate notification

Case Name : Micro Systems and Services Sole Proprietorship Vs Union of India (Telangana High Court)
Appeal Number : Writ Petition No.37465 of 2021
Date of Judgement/Order : 05/09/2022
Related Assessment Year :
Courts : All High Courts (14157) Telangana High Court (147)
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No penalty for incomplete Part-B of e-way bill due to technical error

Case Name : Citykart Retail Pvt. Ltd Vs Commissioner Commercial Tax U.P (Allahabad High Court)
Appeal Number : WRIT - C No. - 22285 of 2019
Date of Judgement/Order : 06/09/2022
Related Assessment Year :
Courts : All High Courts (14157) Allahabad High Court (809)
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HC directs Revenue to facilitate Petitioner to file GST return(s) by opening the Portal

Case Name : GKV Sharma Vs Union of India and another (Orissa High Court)
Appeal Number : W.P.(C) No. 11791 of 2022
Date of Judgement/Order : 01/08/2022
Related Assessment Year :
Courts : All High Courts (14157) Orissa High Court (271)
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GST: Whether interest under section 50 can be demanded on gross tax liability?

Case Name : Utkal Automobiles Pvt. Ltd. Vs Union of India & Others (Orissa High Court)
Appeal Number : W.P.(C) No. 10277 of 2020
Date of Judgement/Order : 11/07/2022
Related Assessment Year :
Courts : All High Courts (14157) Orissa High Court (271)
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Application seeking police custody not maintainable after expiry of 15 days from arrest & first remand of accused

Case Name : Yogeshbhai Naginbhai Vora Vs State of Gujarat (Gujarat High Court)
Appeal Number : R/Special Criminal Application No. 7720 of 2022
Date of Judgement/Order : 22/08/2022
Related Assessment Year :
Courts : All High Courts (14157) Gujarat High Court (1144)
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Gujarat HC allows availment of Transitional Credit – Follows SC Order

Case Name : Unique Infra Space Pvt. Ltd. Vs Union of India (Gujarat High Court)
Appeal Number : R/Special Civil Application No. 7674 of 2022
Date of Judgement/Order : 04/08/2022
Related Assessment Year :
Courts : All High Courts (14157) Gujarat High Court (1144)
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