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Fraudulent ITC & Fake GST Bill: HC grants bail to accused

Case Name : Mukul Mittal Vs Directorate General of GST Intelligence (Delhi High Court)
Appeal Number : Bail Appln. No. 168/2021
Date of Judgement/Order : 03/02/2021
Related Assessment Year :
Courts : All High Courts (14158) Delhi High Court (3420)
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Court Grants Bail to person alleged of wrongfully claiming ITC

Case Name : Naresh Mittal & 2. Chhedi Lal Mittal Vs DGGI (Patiala House Court)
Appeal Number :
Date of Judgement/Order : 02/02/2021
Related Assessment Year :
Courts : All High Courts (14158)
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Renting of e-bikes/bicycles without operator is classifiable under SAC 9973

Case Name : In re Yulu Bikes Pvt Ltd (GST AAAR Karnataka)
Appeal Number : Advance Ruling Order No. KAR/AAAR/03/2021
Date of Judgement/Order : 02/02/2021
Related Assessment Year :
Courts : AAAR (544) AAR Karnataka (491) Advance Rulings (3785)
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ROM rejection order not merges with original advance ruling order

Case Name : In re Durga Projects & Infrastructure Pvt Ltd (GST AAAR Karnataka)
Appeal Number : Advance Ruling No. KAR/AAAR/02/2021
Date of Judgement/Order : 02/02/2021
Related Assessment Year :
Courts : AAAR (544) AAR Karnataka (491) Advance Rulings (3785)
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Condonation of delay against order in GST ASMT-13 & FORM GST DRC-07

Case Name : Hash Constructions Vs Deputy Commissioner (Kerala High Court)
Appeal Number : WP(C).No.671 of 2021(H)
Date of Judgement/Order : 02/02/2021
Related Assessment Year :
Courts : All High Courts (14158) Kerala High Court (918)
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Documents not relied in GST SCN needs to be returned Under Proper Receipt

Case Name : Universal Dyechem Private Limited Vs Union of India (Gujarat High Court)
Appeal Number : Special Civil Application No. 1654 of 2021
Date of Judgement/Order : 01/02/2021
Related Assessment Year :
Courts : All High Courts (14158) Gujarat High Court (1144)
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Withholding of refundable VAT contravenes Section 36 of VAT Act

Case Name : Dharti Quarry Works Vs State of Gujarat (Gujarat High Court)
Appeal Number : R/Special Civil Application No. 9431 of 2020
Date of Judgement/Order : 01/02/2021
Related Assessment Year :
Courts : All High Courts (14158) Gujarat High Court (1144)
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GST: Documents not relied upon in SCN required to be returned

Case Name : Universal Dyechem Private Limited Vs Union of India (Gujarat High Court)
Appeal Number : Special Civil Application No. 1654 of 2021
Date of Judgement/Order : 01/02/2021
Related Assessment Year :
Courts : All High Courts (14158) Gujarat High Court (1144)
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GVAT: Section 35 power cannot be exercised after expiry of 5 years

Case Name : Saurashtra Ferrous Pvt. Ltd. Vs State Tax Officer (Gujarat High Court)
Appeal Number : R/Special Civil Application No. 11757 of 2020
Date of Judgement/Order : 29/01/2021
Related Assessment Year : 2008-2009 to 2010-11
Courts : All High Courts (14158) Gujarat High Court (1144)
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HC quashes GST refund cancellation order for being cryptic & non-speaking

Case Name : Genpact India Pvt. Ltd. Vs Union Of India And Ors. (Punjab And Haryana High Court)
Appeal Number : CWP-10302-2020
Date of Judgement/Order : 29/01/2021
Related Assessment Year :
Courts : All High Courts (14158) Punjab and Haryana HC (459)
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