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HC cannot invoke Section 130 at threshold unless applicant shows why it deserves to be discharged

Case Name : Kohitoor Transport LLP Vs State of Gujarat (Gujarat High Court)
Appeal Number : R/Special Civil Application No. 18007 of 2019
Date of Judgement/Order : 04/03/2020
Related Assessment Year :
Courts : All High Courts (14162) Gujarat High Court (1144)
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Procedural law should not take away right to claim Transitional Credit: HC

Case Name : Rishi Graphics Pvt. Ltd. Vs Union of India & Ors (Calcutta High Court)
Appeal Number : W.P. 17234 of 2019
Date of Judgement/Order : 04/03/2020
Related Assessment Year :
Courts : All High Courts (14162) Calcutta High Court (858)
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Failure to pass fresh Provisional attachment order- HC imposes cost of ₹ 5 Lakh on GST Authorities

Case Name : Amazonite Steel Pvt. Ltd Vs. UOI (Calcutta High Court)
Appeal Number : W.P. No. 18429 of 2019
Date of Judgement/Order : 04/03/2020
Related Assessment Year :
Courts : All High Courts (14162) Calcutta High Court (858)
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NAA directs builder to Pass ITC benefit to Buyers

Case Name : Sh. Abhishek Singh Vs Aparna Constructions and Estates Pvt. Ltd (National Anti-Profiteering Authority)
Appeal Number : Case No. 12/2020
Date of Judgement/Order : 04/03/2020
Related Assessment Year :
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No profiteering if Base price of Product not changed after Tax Reduction

Case Name : Rahul Sharma Vs Bajaj Electricals Limited (NAA)
Appeal Number : Case No. 11/2020
Date of Judgement/Order : 04/03/2020
Related Assessment Year :
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Goods cannot be detained merely because driver has taken a different route

Case Name : Commercial Steel Company v. Assistant Commissioner of State Tax (Telangana High Court)
Appeal Number : WP No. 2161 of 2020
Date of Judgement/Order : 04/03/2020
Related Assessment Year :
Courts : All High Courts (14162) Telangana High Court (148)
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HC releases goods detained on the ground of wrong classification of goods

Case Name : Daily Fresh Fruits India Private Limited. Vs Asst. State Tax Officer (Kerala High Court)
Appeal Number : WP(C) No. 3431 of 2020
Date of Judgement/Order : 04/03/2020
Related Assessment Year :
Courts : All High Courts (14162) Kerala High Court (918)
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Section 130 of GST cannot invoked straightway merely on suspicion

Case Name : A T Trading Company Vs State of Gujarat (Gujarat High Court)
Appeal Number : R/Special Civil Application No. 9676 of 2019
Date of Judgement/Order : 04/03/2020
Related Assessment Year :
Courts : All High Courts (14162) Gujarat High Court (1144)
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GST Section 129(3) proceedings concludes on deposit of Bank guarantee

Case Name : M. M. Sons Vs Union of India (Allahabad High Court)
Appeal Number : Writ Tax No. 417 of 2018
Date of Judgement/Order : 03/03/2020
Related Assessment Year :
Courts : All High Courts (14162) Allahabad High Court (809)
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Principles of natural justice must be complied with before demanding GST interest

Case Name : Union of India Vs LC Infra Projects (P.) Ltd. (Karnataka High Court)
Appeal Number : WA No. 188 of 2020
Date of Judgement/Order : 03/03/2020
Related Assessment Year :
Courts : All High Courts (14162) Karnataka High Court (655)
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