GST-decided-cases

*HIGH COURT OF BOMBAY*
Dharmendra M. Jani
JUNE 6, 2023

Provisions of Section 13(8)(b) and Section 8(2) of IGST Act are legal, valid and constitutional.

*HIGH COURT OF GUJARAT*
Ashokkumar Rasiklal Kanudawala
APRIL 12, 2023

Anticipatory bail can’t be granted to accused of uploading bogus e-way bill without any movement of goods.

*HIGH COURT OF BOMBAY*
Pradeep Kumar Siddha
APRIL 28, 2023

HC permitted department to re-deposit amount unilaterally recovered from assessee’s bank account.

*HIGH COURT OF MADRAS*
Shido Pharma
APRIL 3, 2023

Order for detention of goods passed on same date of notice without providing hearing opportunity to be set aside.

*HIGH COURT OF MADHYA PRADESH*
Concord Tieup (P.) Ltd.
APRIL 25, 2023

Adjudication order passed without affording personal hearing to petitioner to be set aside.

*AUTHORITY FOR ADVANCE RULINGS, KARNATAKA*
White Gold Bullion (P.) Ltd
MAY 15, 2023

Benefit of Margin Scheme is not available on melting old gold jewellery into gold lumps or irregular shapes of gold.

*HIGH COURT OF GUJARAT*
Krishak Bharati Co-operative Ltd.
APRIL 12, 2023

IGST paid on ocean freight charged by foreign vessel provider to overseas supplier to be refunded.

*SUPREME COURT OF INDIA*
Sheetal Mittal

MAY 12, 2023

Anticipatory bail was denied to accused allegedly involved in acquiring goods against fake invoices with fake GST No.

*HIGH COURT OF PATNA*
Singh Caterers and Vendors
MAY 9, 2023

HC dismissed writ petition against non-consideration of rectification application since no error found on face of record.

*HIGH COURT OF BOMBAY*
Knowledge Capital Services (P.) Ltd.
MARCH 29, 2023

Application for refund can’t be rejected without giving an opportunity of hearing to applicant.

*HIGH COURT OF ALLAHABAD*
Ajay Building Material
MARCH 27, 2023

Order of cancellation of registration passed without recording any reasons is liable to be set aside.

*HIGH COURT OF PUNJAB AND HARYANA*
Kawaljot Singh
APRIL 24, 2023

Regular bail to be granted to petitioner when co-accused had been granted bail.