Case law

Judgments and orders, newest first.

Writ Petition

P.M. Saleem Vs State of Officer

High Court, Kerala · WP (C) No. 1715 of 2020

January 31, 2020

Unblocking of E-way bill is possible only if the due amounts as envisaged in Rule 138E are remitted and the returns are filed up to date

Writ Petition

Umiya Enterprise Vs Assistant State Tax Officer

High Court, Kerala · WP (C) No. 1141 of 2020

January 31, 2020

Good detained u/s 129 can be released on furnishing of a simple bond without bank guarantee

Writ Petition

M.R. Traders Vs Assistant State Tax Officer

High Court, Kerala · WP (C) No. 2713 of 2020

January 31, 2020

Detention u/s 129 is not justified for variance in address shown in the invoice and the E Way bill

Advance Ruling

Electroplating And Metal Finishers ., In re

Authority for Advance Ruling, Tamil Nadu · Order No. 06/AAR/2020

January 31, 2020

Activity of electroplating is 'Supply of service' and is classifiable under Heading 9988

Advance Ruling

Automative Components Technology India Private Limited ., In re

Authority for Advance Ruling, Tamil Nadu · Order No. 05/ARA/2020

January 31, 2020

GST is applicable on the transfer of title in goods even if there is no physical import of the said goods into India

Advance Ruling

Shapoorji Pallonji and Company Pvt. Ltd ., In re

Authority for Advance Ruling, Tamil Nadu · Order No. 03/ARA/2020

January 31, 2020

Mobilisation advance to the extent received prior to the implementation of GST towards supply of Works Contract Service is not to be subjected to GST

Advance Ruling

The Indian Hume Pipe Company Limited ., In re

Authority for Advance Ruling, Tamil Nadu · Order No. 07/AAR/2020

January 31, 2020

Applicability of GST on Contracts issued by Tamil Nadu Water Supply and Drainage Board

Writ Petition

Gehna Trading LLP Vs Union of India

High Court, Bombay · Writ Petition No. 167 of 2020

January 30, 2020

Bank account of another taxable person cannot be provisionally attached merely based on the summons issued under section 70 to him

Writ Petition

Shajahan A.M. Vs Assistant State Tax Officer

High Court, Kerala · WP (C) No. 807 of 2020

January 29, 2020

Detained goods and vehicles shall be immediately released to the petitioner on his furnishing Bank Guarantee

Special Civil Application

Sri Krishna Traders Vs State of Gujarat

High Court, Gujarat · R/Special Civil Application No. 11016 of 2019

January 29, 2020

Section 130 is an independent provision which provides for confiscation in cases where it is found that the intention was to evade payment of tax.