Transitional Provisions
Transition of Excess TDS available from Pre-GST Regime to Post-GST Regime.
Case Details:
Particular
Details
Case No.
W.P. (T) NO. 4572 of 2021
Case Name
Anvil Cables (P.) Ltd. v. State of Jharkhand
Court
Jharkhand High Court
Date of Judgement
21-02-2023
Citation
GIG-CLS-0096
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Issue- In the above case,...
Inspection Search Seizure and Arrest
Expired E-way bill does not mean that such movement is meant for tax evasion.
Case Details:
Particular
Details
Case No.
W.P. NO. 32960 of 2022
Case Name
Tvl.Thiruvannamalaiyar Transport v. Deputy State Tax Officer
Court
Madras High Court
Date of Judgement
13-12-2022
Citation
GIG-CLS-0095
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Issue- In the above case, the petitioner...
Appeals and Revision
Adjudicating Authority shall not take any coercive action where matter was already moved in the Appellate Authority.
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Details
Case No.
Civil Writ Petition No. 9559 of 2021 (O&M)
Case Name
J.S. Grover Autos (P.) Ltd. v. Commissioner of Central Goods & Services Tax, Ludhiana
Court
High Court of...
Payment of Tax
Tax mistakenly paid under the column of CGST and SGST for the transactions related to IGST was to be refunded, where Assessee has already...
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Particular
Details
Case No.
CWP NO. 8108 of 2021 (O & M)
Case Name
SBI Cards & Payment Services Ltd. v. Union of India
Court
High Court of Punjab & Haryana
Date of...
Refunds
Department cannot misuse the provision of Section 54(10) of the CGST Act by rejecting the Refund even if the Investigation is pending.
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Details
Case No.
Writ Petition No. 3793 of 2021
Case Name
Evertime Overseas (P.) Ltd. v. Union of India
Court
Bombay High Court
Date of Judgement
08-10-2021
Citation
GIG-CLS-0092
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Issue- In the above case, the...
Payment of Tax
Assessee was allowed to submit GSTR-1 returns without paying total liability rather in equal instalments.
Case Details:
Particular
Details
Case No.
WP (C) NO. 21490 of 2020 (I)
Case Name
Malayalam Motors (P.) Ltd. v. Assistant State Tax Officer
Court
Kerala High Court
Date of Judgement
12-10-2020
Citation
GIG-CLS-0091
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Issue- In the...
Demands and Recovery
Bank Account of Director cannot be attached where allegation was on the company that company has availed ITC through Bogus Invoices.
Case Details:
Particular
Details
Case No.
W.P.(C) NO. 2348 of 2021
Case Name
Roshni Sana Jaiswal v. Commissioner of Central Taxes GST Delhi (East)
Court
Delhi High Court
Date of Judgement
12-05-2021
Citation
GIG-CLS-0090
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Issue- In the above...
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