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GST: HC Set Aside Order of Provisional Attachment of Bank A/c & Directs to De-freeze

Case Name : A. P. Steels Vs Additional Director General DGCI (Karanataka High Court)
Appeal Number : Writ Petition No. 8586/2020
Date of Judgement/Order : 27/07/2020
Related Assessment Year :
Courts : All High Courts (14161) Karnataka High Court (655)
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Denial of ITC (inverted duty structure) invalid; Rule 89(5) ultra vires section 54(3) Provisions: Gujarat HC

Case Name : VKC Footsteps India Pvt. Ltd. Vs. Union of India (Gujarat High Court)
Appeal Number : R/Special Civil Application No. 2792 of 2019
Date of Judgement/Order : 24/07/2020
Related Assessment Year :
Courts : All High Courts (14161) Gujarat High Court (1144)
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Intermediary cannot be considered as exporter of services; Section 8(1), 13(8)(b) r.w.s. 2(13) of IGST Act 2017 are constitutional: HC

Case Name : Material Recycling Association of India Vs Unoin of India (Gujarat High Court)
Appeal Number : R/Special Civil Application No. 13238 of 2018
Date of Judgement/Order : 24/07/2020
Related Assessment Year :
Courts : All High Courts (14161) Gujarat High Court (1144)
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CST Act not contemplates any power to forfeit refund: HC

Case Name : State of Gujarat Vs Advanced Systek Private Limited (Gujarat High Court)
Appeal Number : R/Tax Appeal No. 652 of 2017
Date of Judgement/Order : 24/07/2020
Related Assessment Year :
Courts : All High Courts (14161) Gujarat High Court (1144)
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Rajasthan HC Grants Interim Relief To J.K. Cement in High VAT/CST demand case

Case Name : J. K. Cement Ltd. Vs State of Rajasthan (Rajasthan High Court, Jodhpur)
Appeal Number : S.B. Civil Writ Petition No. 5699/2020
Date of Judgement/Order : 24/07/2020
Related Assessment Year :
Courts : All High Courts (14161) Rajasthan High Court (390)
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GST Liability – Payment In Installments

Case Name : Pazhayidom Food Ventures (P) Ltd Vs Superintendent Commercial Taxes (Kerala High Court)
Appeal Number : WP(C).No. 14275 of 2020 (H)
Date of Judgement/Order : 24/07/2020
Related Assessment Year :
Courts : All High Courts (14161) Kerala High Court (918)
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File section 67(6) Application for provisional release of vehicle: HC

Case Name : Kiran Choubey W/O Shri Narendra Choubey Vs State of Gujarat (Gujarat High Court)
Appeal Number : R/Special Civil Application No. 8488 of 2020
Date of Judgement/Order : 24/07/2020
Related Assessment Year :
Courts : All High Courts (14161) Gujarat High Court (1144)
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HC allows Patanjali to deposit profiteered amount in 6 installments

Case Name : Patanjali Ayurved Ltd Vs Union Of India & Ors. (Delhi High Court)
Appeal Number : W.P. (C) 4375/2020 & CM APPL. 15751/2020
Date of Judgement/Order : 24/07/2020
Related Assessment Year :
Courts : All High Courts (14161) Delhi High Court (3421)
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HC directs GST department to accept bank guarantee & release freeze bank account

Case Name : Uflix Industries Vs Union of India & Ors. (Delhi High Court)
Appeal Number : W.P. (C) 4488/2020 & CM APPL. 16187/2020
Date of Judgement/Order : 24/07/2020
Related Assessment Year :
Courts : All High Courts (14161) Delhi High Court (3421)
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HC allows filing of GST returns without paying entire admitted tax: Allows payment in Installment

Case Name : Pazhodiyum Food Ventures Vs Supritendent Commercial Taxes (Kerala High Court)
Appeal Number : WP(C). No. 14275 of 2020(H)
Date of Judgement/Order : 24/07/2020
Related Assessment Year : 2018-19
Courts : All High Courts (14161) Kerala High Court (918)
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