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Unutilised Cenvat Credit can be claimed as refund post introduction of GST

Case Name : BNP Paribas Global Securities Operations Private Ltd. Vs The Assistant Commissioner of GST & Central Excise (Madras High Court)
Appeal Number : W.P. Nos. 34638 & 34641 of 2018
Date of Judgement/Order : 29/03/2021
Related Assessment Year :
Courts : All High Courts (14157) Madras High Court (1788)
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Circular cannot stand in the way of a benefit offered under statutory provisions

Case Name : Chaizup Beverages LLP Vs Assistant Commissioner & Ors. (Madras High Court)
Appeal Number : W.P. No. 10969 of 2020
Date of Judgement/Order : 26/03/2021
Related Assessment Year :
Courts : All High Courts (14157) Madras High Court (1788)
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Interest payable on delayed remittance of refund on account of IGST

Case Name : TMA International Pvt. Ltd. & Ors. Vs Union of India & Anr. (Delhi High Court)
Appeal Number : W.P.(C) 2694/2019 & CM No.26556/2020
Date of Judgement/Order : 26/03/2021
Related Assessment Year :
Courts : All High Courts (14157) Delhi High Court (3419)
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Discount deductible from Taxable Turnover under J&K Sales Tax

Case Name : MRF Limited Vs Dy. Commissioner Commercial Taxes and anr. (Jammu and Kashmir High Court)
Appeal Number : Sales Tax Reference (STR) Nos. 1, 2, 3, 4, 5-7 of 2010
Date of Judgement/Order : 26/03/2021
Related Assessment Year :
Courts : All High Courts (14157) Jammu & Kashmir HC (46)
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GST: HC stays summon issued without application of mind

Case Name : Ankit Bindal Vs Pr. Commissioner of Central Goods And Services Tax Delhi North (Delhi High Court)
Appeal Number : W.P.(C) No. 3968/2021
Date of Judgement/Order : 25/03/2021
Related Assessment Year :
Courts : All High Courts (14157) Delhi High Court (3419)
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Personal hearing to taxpayer must before cancellation of GST Registration: HC

Case Name : Tvl. Vectra Computer Solutions Vs Commissioner of Commercial Taxes (Madras High Court)
Appeal Number : W.P.(MD)No. 9531 of 2020 and
Date of Judgement/Order : 25/03/2021
Related Assessment Year :
Courts : All High Courts (14157) Madras High Court (1788)
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GST: Consider lifting of Provisional Attachment of Bank accounts: HC

Case Name : Senior Intelligence Officer Vs KPN Travels India Ltd. (Madras High Court)
Appeal Number : W. A. No. 984 of 2021
Date of Judgement/Order : 25/03/2021
Related Assessment Year :
Courts : All High Courts (14157) Madras High Court (1788)
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VAT Assessment order cannon be passed on mere Presumptions

Case Name : S.R. Paramasivam Vs Commercial Tax officer (Madras High Court)
Appeal Number : W.A.No.913 of 2021
Date of Judgement/Order : 25/03/2021
Related Assessment Year :
Courts : All High Courts (14157) Madras High Court (1788)
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Garnishee Notice cannot be issued when appeal is pending & pre-deposit is paid

Case Name : NG Gadhiya Vs State of Jharkhand & Others (Jharkhand High Court)
Appeal Number : W.P.(T) No. 319 of 2021
Date of Judgement/Order : 25/03/2021
Related Assessment Year :
Courts : All High Courts (14157) Jharkhand High Court (155)
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GST on erection, commissioning & installation of waste-water pre-treatment plant

Case Name : In re Arvind Envisol Limited (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 17/2021
Date of Judgement/Order : 25/03/2021
Related Assessment Year :
Courts : AAR Karnataka (491) Advance Rulings (3785)
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