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No GST if Entire Sales Consideration received after obtaining Occupancy Certificate by applicant of his Share in property under JDA

Case Name : In Re Sri. B.R. Sridhar (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 55/2020
Date of Judgement/Order : 07/11/2020
Related Assessment Year :
Courts : AAR Karnataka (491) Advance Rulings (3785)
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GST: Section 130 proceeding not sustainable legally in absence of Intention to evade Tax

Case Name : Veer Pratab Singh Vs State of Kerala (Kerala High Court)
Appeal Number : WP(C).No. 22016 OF 2020
Date of Judgement/Order : 06/11/2020
Related Assessment Year :
Courts : All High Courts (14159) Kerala High Court (918)
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SCN for Confiscation of Goods or Conveyance on Mere Suspicion Not Justified

Case Name : Anant Jignesh Shah Proprietor of M/S. Nakoda And Company Vs Union of India (Gujarat High Court)
Appeal Number : Special Civil Application No. 12712 of 2020
Date of Judgement/Order : 06/11/2020
Related Assessment Year :
Courts : All High Courts (14159) Gujarat High Court (1144)
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Release Detained Vehicle & Goods After Obtaining Bond: Gujarat HC

Case Name : Majid Bilalbhai Akbani Proprietor of M/S Imran Impex Vs State of Gujarat (Gujarat High Court)
Appeal Number : Special Civil Application No. 12754 of 2020
Date of Judgement/Order : 06/11/2020
Related Assessment Year :
Courts : All High Courts (14159) Gujarat High Court (1144)
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GST Officials Cannot Use Physical Violence: HC

Case Name : Agarwal Foundries Private Limited Rama Towers Vs Union of India (Telangana High Court)
Appeal Number : Writ Petition No. 28268 of 2019
Date of Judgement/Order : 06/11/2020
Related Assessment Year :
Courts : All High Courts (14159) Telangana High Court (147)
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SCN for confiscation of goods cannot be issued on mere suspicion

Case Name : Shri Anant Jignesh Shah, Proprietor of M/S. Nakoda and company Vs. The Union of India (Gujarat High Court)
Appeal Number : R/Special Civil Application No. 12712 of 2020
Date of Judgement/Order : 06/11/2020
Related Assessment Year :
Courts : All High Courts (14159) Gujarat High Court (1144)
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Mere noticing Conveyance at Wrong Destination Can’t Said to be a Contravention of CGST Act

Case Name : Sree Rama Steels Vs Deputy State Tax Officer & 3 Others (Telangana High Court)
Appeal Number : Writ Petition No. 4873 of 2020
Date of Judgement/Order : 06/11/2020
Related Assessment Year :
Courts : All High Courts (14159) Telangana High Court (147)
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Detention of goods & vehicle under GST: HC explains Provisions of Section 129 & 130

Case Name : Gokul P.G. Vs State of Kerala (High Court of Kerala at Ernakulam)
Appeal Number : WP(C). No. 21907 of 2020 (K)
Date of Judgement/Order : 06/11/2020
Related Assessment Year :
Courts : All High Courts (14159) Kerala High Court (918)
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GST: HC direct authorities to release Goods provisionally

Case Name : SB Traders Vs State of Gujarat (Gujarat High Court)
Appeal Number : R/Special Civil Application No. 14648 of 2020
Date of Judgement/Order : 06/11/2020
Related Assessment Year :
Courts : All High Courts (14159) Gujarat High Court (1144)
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Input tax credit denial merely on technical grounds not justified

Case Name : Heritage Lifestyles And Developers And Pvt. Ltd. Vs. Union Of India (Bombay High Court)
Appeal Number : Writ Petition (ST.). No. 3705 of 2020
Date of Judgement/Order : 05/11/2020
Related Assessment Year :
Courts : All High Courts (14159) Bombay High Court (1907)
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