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GST: HC allows opportunity of personal hearing

Case Name : Asiatic Clinical Research Pvt. Ltd. Vs Union of India (Karnataka High Court)
Appeal Number : Writ Petition No. 13633/2020
Date of Judgement/Order : 24/02/2021
Related Assessment Year :
Courts : All High Courts (14159) Karnataka High Court (655)
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Motor Car Air Springs (shock absorber) classifiable under CTH 8708

Case Name : In re SI Air Springs Private Limited (GST AAR Taminadu)
Appeal Number : Advance Ruling No.01/Aar/2021
Date of Judgement/Order : 24/02/2021
Related Assessment Year :
Courts : AAR Tamilnadu (407) Advance Rulings (3785)
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Non-Payment of GST – ITC availed by Buyer- HC Quashes notice to Buyer as seller not questioned

Case Name : D.Y. Beathel Enterprises Vs State Tax Officer (Data Cell) (Madras High Court)
Appeal Number : W.P.(MD) Nos. 2127 of 2021
Date of Judgement/Order : 24/02/2021
Related Assessment Year :
Courts : All High Courts (14159) Madras High Court (1788)
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Non-deposit of GST after collecting- Anticipatory bail denied to accused

Case Name : Navneet Singh Vs Commissioner of Central Tax (GST) (Patiala House Court)
Appeal Number : Bail Application No. 419/21
Date of Judgement/Order : 23/02/2021
Related Assessment Year :
Courts : District Court (66)
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GST Default: Bail condition of payment of 100% of disputed Tax is Harsh: HC

Case Name : Amit Kumar Kataria Vs State Of U.P (Gujarat High Court)
Appeal Number : Criminal Misc. Bail Application No. 4718 of 2021
Date of Judgement/Order : 22/02/2021
Related Assessment Year :
Courts : All High Courts (14159) Gujarat High Court (1144)
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HC Quashes vague & imprecise SCN & instructs unblock of GST account

Case Name : Dayamay Enterprise Vs State of Tripura And 3 Ors. (Tripura High Court)
Appeal Number : WP(C) No. 89/2021
Date of Judgement/Order : 22/02/2021
Related Assessment Year :
Courts : All High Courts (14159) Tripura High Court (49)
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AAR rejects application as same issue was already been pending with proper officer

Case Name : In re Vasudeva Dall Products Private Limited (GST AAR Andhra Pradesh)
Appeal Number : AAR No. 12/AP/GST/2021
Date of Judgement/Order : 22/02/2021
Related Assessment Year :
Courts : AAR Andhra Pradesh (182) Advance Rulings (3785)
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In absence of taxable supply liaison office not required to register under GST

Case Name : In re Fraunhofer-Gesellschaft ZurForderung der angewandten Forschung (GST AAAR Karnataka)
Appeal Number : Order No. KAR/AAAR/04/2021
Date of Judgement/Order : 22/02/2021
Related Assessment Year :
Courts : AAAR (544) AAR Karnataka (491) Advance Rulings (3785)
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GST: HC removes bank account attachment subject to maintenance of Balance as on the day of attachment

Case Name : SKF Finvest Advisory Pvt. Ltd. Vs Union of India (Gujarat High Court)
Appeal Number : R/Special Civil Application No. 457 of 2021
Date of Judgement/Order : 19/02/2021
Related Assessment Year :
Courts : All High Courts (14159) Gujarat High Court (1144)
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HC Grant Bail to accused in case of alleged wrongful ITC claim under GST

Case Name : Anil Kumar Gupta Vs Union of India (Rajasthan High Court)
Appeal Number : S.B. Criminal Miscellaneous Bail Application No. 15605/2020
Date of Judgement/Order : 19/02/2021
Related Assessment Year :
Courts : All High Courts (14159) Rajasthan High Court (390)
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