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No detention of good for mere mismatch in Value in e-way bill

Case Name : P. H. Muhammad Kunju And Brothers Vs Assistant State Tax Officer (Kerala High Court)
Appeal Number : WP(C).No. 25943 of 2020(P)
Date of Judgement/Order : 25/11/2020
Related Assessment Year :
Courts : All High Courts (14161) Kerala High Court (918)
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Lack of legally trained mind, manifest arbitrariness in revocation of GST registration: HC

Case Name : Ansari Construction Vs Additional Commissioner Central Goods And Services Tax (Allahabad High Court)
Appeal Number : Writ Tax No. 626 of 2020
Date of Judgement/Order : 24/11/2020
Related Assessment Year :
Courts : All High Courts (14161) Allahabad High Court (809)
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Provisional attachment order valid if Assessee not filed objection against Notice

Case Name : R.J. Exim And Another Vs Principal Commissioner Central Goods And Service Tax (Allahabad High Court)
Appeal Number : WRIT TAX No. 608 of 2020
Date of Judgement/Order : 24/11/2020
Related Assessment Year :
Courts : All High Courts (14161) Allahabad High Court (809)
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GST: Provisional attachment of Bank A/C & FD to protect interest of revenue was justified

Case Name : R. J. Exim And Another Vs Principal Commissioner Central Goods And Service Tax And 3 Others (Allahabad High Court)
Appeal Number : Writ Tax No. 608 of 2020
Date of Judgement/Order : 24/11/2020
Related Assessment Year :
Courts : All High Courts (14161) Allahabad High Court (809)
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HC set aside GST Refund cancellation order as FORM GST RFD-02 was not issued

Case Name : SHCPLRJV Vs Assistant Commissioner (Andhra Pradesh High Court)
Appeal Number : W.P. No. 17370/2020
Date of Judgement/Order : 24/11/2020
Related Assessment Year :
Courts : All High Courts (14161) Andhra Pradesh HC (229)
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Anticipatory Bail to management of ‘Milk Food’ in alleged Fake ITC availment case

Case Name : Naval Kumar & 3 Others Vs CGST, Delhi East (Patiala House Court)
Appeal Number : Bail Application No. 1795/2020
Date of Judgement/Order : 24/11/2020
Related Assessment Year :
Courts : District Court (66)
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Rajasthan HC grants bail to person accused of wrongfully availing ITC under GST

Case Name : Subhash Chandra Tyagi Vs Directorate General Of Goods And Service Tax (Rajasthan High Court)
Appeal Number : S.B. Criminal Miscellaneous Bail Application No. 13338/2020
Date of Judgement/Order : 24/11/2020
Related Assessment Year :
Courts : All High Courts (14161) Rajasthan High Court (390)
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P&G & Gillette India guilty of not passing GST rate reduction benefit to Customers: NAA

Case Name : Director General of Anti-Profiteering Vs Procter & Gamble Home Products (PGHP) Private Limited (NAA)
Appeal Number : Case No. 76/2020
Date of Judgement/Order : 23/11/2020
Related Assessment Year :
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Shatarnrut Chyavan is animal feed supplement & falls under HSN 23099010

Case Name : In re Madhurya Chemicals (GST AAAR Maharashtra)
Appeal Number : Advance Ruling No. MAH/AAAR/RS-SK/31/2020-21
Date of Judgement/Order : 23/11/2020
Related Assessment Year :
Courts : AAAR (544) AAR Maharashtra (494) Advance Rulings (3785)
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GST AAR cannot give ruling on ‘appropriation of taxes’ & ‘refund’

Case Name : In re Kakatiya Cement Sugar & Industries Ltd (GST AAR  Andhra Pradesh)
Appeal Number : Advance Ruling No. 22/AP/GST/2020
Date of Judgement/Order : 23/11/2020
Related Assessment Year :
Courts : AAR Andhra Pradesh (182) Advance Rulings (3785)
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