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GST: Power of arrest to be exercised with lot of care and circumspection

Case Name : Vimal Yashwantgiri Goswami Vs State of Gujarat (Gujarat High Court)
Appeal Number : R/Special Civil Application No. 13679 of 2019
Date of Judgement/Order : 07/08/2019
Related Assessment Year :
Courts : All High Courts (14162) Gujarat High Court (1144)
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HC slams Sales Tax Dept. for recovering tax in Extortion Manner

Case Name : Micromax Informatics Limited Vs. State Of Gujarat (Gujarat High Court)
Appeal Number : Special Civil Application No. 5357 of 2019
Date of Judgement/Order : 07/08/2019
Related Assessment Year :
Courts : All High Courts (14162) Gujarat High Court (1144)
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GST: HC Stays against attachment of Bank A/c without any notice

Case Name : Raghava Constructions Vs The Union of India (Telangana High Court)
Appeal Number : IA No. 1 of 2019 in WP No. 16885 of 2019
Date of Judgement/Order : 07/08/2019
Related Assessment Year :
Courts : All High Courts (14162) Telangana High Court (148)
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Nicotine Polacriliex Lozenge classifiable under heading 38.24

Case Name : In re M/s Strides Emerging Markets Limited (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 18/2019
Date of Judgement/Order : 07/08/2019
Related Assessment Year :
Courts : AAR Karnataka (491) Advance Rulings (3785)
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GST on Braided textile yarns used for making ‘Kalava Raksha Sutra’

Case Name : In re Malli Ramalingam Mothilal (GST AAAR Tamilnadu)
Appeal Number : Order No. AAAR/06/2019 (AR)
Date of Judgement/Order : 07/08/2019
Related Assessment Year :
Courts : AAAR (544) AAR Tamilnadu (407) Advance Rulings (3785)
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Goods cannot be detained if expired E-way Bill extended before detention order

Case Name : Ram Charitra Ram Harihar Prasad Vs State of Bihar (Patna High Court)
Appeal Number : Civil Writ Jurisdiction Case No. 11221 of 2019
Date of Judgement/Order : 06/08/2019
Related Assessment Year :
Courts : All High Courts (14162) Patna High Court (143)
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SC grants protection from coercive action on deposit of 10% of disputed GST amount

Case Name : C. Pradeep Vs Commissioner Of Gst And Central Excise Selam & Anr (Supreme Court)
Appeal Number : Special Leave To Appeal (Crl.) No(S). 6834/2019
Date of Judgement/Order : 06/08/2019
Related Assessment Year :
Courts : Supreme Court of India (2389)
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12% GST applicable on Namkeen’ duly packed & sealed in printed pouches

Case Name : In re Atul Kumar Rajpal (GST AAR Uttar Pradesh)
Appeal Number : Order No. 36
Date of Judgement/Order : 05/08/2019
Related Assessment Year :
Courts : AAR Uttar Pradesh (159) Advance Rulings (3785)
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GST AAR Punjab allows Machine Tools Corporation to withdraw application

Case Name : In re M/s Machine Tools Corporation (GST AAR Punjab)
Appeal Number : Order No. AAR/GST/PB/006
Date of Judgement/Order : 02/08/2019
Related Assessment Year :
Courts : AAR Punjab (38) Advance Rulings (3785)
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GST AAR Punjab allows ‘Chadha Sugar’ to withdraw application

Case Name : In re M/s Chadha Sugar & Industries Pvt. Ltd. (GST AAR Punjab)
Appeal Number : Order No. AAR/GST/PB/005
Date of Judgement/Order : 02/08/2019
Related Assessment Year :
Courts : AAR Punjab (38) Advance Rulings (3785)
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