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Provisional attachment order passed by mechanical exercise of power is not sustainable

Case Name : Anjani Impex Vs State of Gujarat (Gujarat High Court)
Appeal Number : R/Special Civil Application No. 9822 of 2020
Date of Judgement/Order : 01/10/2020
Related Assessment Year :
Courts : All High Courts (14159) Gujarat High Court (1144)
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Section 83 powers cannot be exercised without forming an opinion based on relevant material

Case Name : Meenakshi Trendz through Its Partner Ratan Kumar Saraf Vs State of Gujarat (Gujarat High Court)
Appeal Number : R/Special Civil Application No. 9545 of 2020
Date of Judgement/Order : 01/10/2020
Related Assessment Year :
Courts : All High Courts (14159) Gujarat High Court (1144)
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GST- Section 83- HC Quashes Provisional Attachment of immovable property

Case Name : Khushi Sarees Vs State of Gujarat (Gujarat High Court)
Appeal Number : R/Special Civil Application No. 9807 of 2020
Date of Judgement/Order : 01/10/2020
Related Assessment Year :
Courts : All High Courts (14159) Gujarat High Court (1144)
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GST: Interest & penalty – After opting Section 74 there cannot be variance to suit convenience of Assessee

Case Name : Muhammed Kochukudiyil Ishabeevi Alias Isha Shaefi Proprietress Nadiya Timbers Vs State Tax Officer (Intelligence) (Kerala High Court)
Appeal Number : WP(C) No. 20468 of 2020
Date of Judgement/Order : 30/09/2020
Related Assessment Year :
Courts : All High Courts (14159) Kerala High Court (918)
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Section 171(3A) profiteering Penalty cannot be imposed retrospectively: NAA

Case Name : Shri Abhishek Vs Signature Global Developers Pvt. Ltd. (NAA)
Appeal Number : Case No. 63/2020
Date of Judgement/Order : 30/09/2020
Related Assessment Year :
Courts : National Anti-Profiteering Authority (402)
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Renting of e-bikes/bicycles without operator cannot be classified under SAC 9973

Case Name : In re Yulu Bikes Pvt. Ltd. (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 49/2020
Date of Judgement/Order : 30/09/2020
Related Assessment Year :
Courts : AAR Karnataka (491) Advance Rulings (3785)
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Concessional GST rate of 12% applicable on Laboratory Reagents

Case Name : In re Imperial Life Sciences Pvt. Ltd (GST AAAR Haryana)
Appeal Number : Advance Ruling No. HAAAR/2020-21/04
Date of Judgement/Order : 30/09/2020
Related Assessment Year :
Courts : AAAR (544) AAR Haryana (115) Advance Rulings (3785)
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ITC not eligible on services for construction of covered logistics facility space

Case Name : In re Dhingra Trucking Private Ltd. (GST AAAR Haryana)
Appeal Number : Advance Ruling No. HAAAR/2020-21/03
Date of Judgement/Order : 30/09/2020
Related Assessment Year :
Courts : AAAR (544) AAR Haryana (115) Advance Rulings (3785)
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Service by way of grant of mining rights by State Govt classifiable under heading 997337

Case Name : In re Broad Son Commodities Pvt. Ltd. (GST AAAR Bihar)
Appeal Number : Case no. AAAR/01/2021
Date of Judgement/Order : 30/09/2020
Related Assessment Year :
Courts : AAAR (544) AAR Bihar (1) Advance Rulings (3785)
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No section 50 interest on GST payment made through input tax credit

Case Name : Maansarovar Motors Private Ltd. Vs Assistant Commissioner (Madras High Court)
Appeal Number : W.P. Nos. 28437 of 2019
Date of Judgement/Order : 29/09/2020
Related Assessment Year :
Courts : All High Courts (14159) Madras High Court (1788)
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