S.N. High Court Applicant Name Issue Raised And Outcome Order No. Dated PDF Section/SGST ACT
1 Karnataka High Court M/S L C INFRA PROJECTS PVT. LTD Issue of show cause notice must be ensured before recovering tax and/ or interest and seizing bank account. Writ allowed. WRIT PETITION NO 28876 OF 2019 (T-RES) Mar-2020 Download SECTION 50(1) , SECTION 73 , SECTION 75 (12)
2 Chhattisgarh High Court Dadhichi Iron And Steel Pvt. Ltd. when they say that the investigation and the proceedings now initiated is one, which hit by Section 6(2)(1)(b) of the CGST Act of 2017. What has also to be appreciated is the fact that there is a clear distinction between a proceeding drawn for the demand of tax evaded by the petitioner-establishment and the investigation be conducted by the Department of the DG, GST Intelligence Wings in respect of an offence committed by an establishment by way of using bogus and fake invoices and illegally availing ITCs, which the petitioner-establishment otherwise was ineligible. WPT No. 42 of 2020 Feb-2020 Download Section 6(2)(1)(b) , Section 132
3 Chhattisgarh High Court M/s Jagadamba Hardware Stores Never tried to fill TRAN-1 within the stipulated period or within the extended period and also was not able to take advantage of circular dated 03.04.2018 if at all if he had bonafidely tried to fill TRAN-1. Writ Rejected. Writ Petition (T) No. 31 of 2020 Jan-2020 Download Section 140(3) ,
4 Madras High Court M/s.Refex Industries Limited Interest under section 50 of CGST Act 2017 shall be payable on Net GST liability rather than Gross GST liability . Writ Petition Nos.23360 & 23361 of 2019 Jan-2020 Download 50
5 Jharkhand High Court Shree Nanak Ferro Alloys Pvt. Ltd. TAX Paid in Wrong Head (CGST instead of IGST) no interest shall be payable due to clerical error. Writ Allowed. W.P.(T) No. 2246 of 2019 Dec-2019 Download Section 77(1) , Section 19 of the IGST
6 Gujarat High Court M/S GUJARAT CO-OPERATIVE MILK MARKETING FEDERATION LIMITED It is hereby held that milk chilling and packing service provided by the contractors are support services to agriculture produce that is milk, and same is exempted exempted by virtue of Serial No.24 of the table to Notification No.11/2017 – Central Tax (Rate) dated 28.6.2017 . Writ allowed. C/SCA/8320/2019 Dec-2019 Download Notification No.11/2017 – Central Tax (Rate)
7 Delhi High Court VISION DISTRIBUTION PVT. LTD. If assessee could not take accumulated credit of previous law through TRAN 1 , due to system inefficiency , due to whic tax need to be paid in cash rather than ITC , so same need to be refunded. Writ Allowed. W.P.(C) 8317/2019 Dec-2019 Download Section 140 ,
8 Jharkhand High Court Godavari Commodities Ltd., Ranchi. No Notice demanding tax and freezing Bank account shall be done without giving show cause notice (SCN) as per requirement of Sec 73. Writ allowed and directions issued to Taxman. W.P.(T) No.1786 of 2019 Dec-2019 Download Section 73(1)
9 Bombay High Court Flemingo Travel Retail Limited & Anr Refund the input tax credit (for short “ITC”) pursuant to sale of duty free goods from the duty free shops (for short, DFS”) at the departure area of airport.Petitioner is held to be entitled for refund of ITC and as such no prejudice will be caused to them, if they would first pay GST on the services provided to DFSs by MIAL and take ITC of the entire tax amount, and thereafter claim refund of the same by following the procedure contained in Rule-89. wp 1511/19 & 1535/19 Oct-2019 Download section 55 , Section 16(1)
10 Gujarat High Court ANKIT LOKESH GUPTA Provisionally attaching the bank account without furnishing a copy of such order to the petitioner is without any authority of law. Writ allowed and responded corrected its mistake by unfreeze the account. C/SCA/16632/2019 Oct-2019 Download section 70(1) , section 71(1)
11 Delhi High Court KRISH AUTOMOTORS PRIVATE LIMITED TRAN 1 could not be submitted due to technical glitches should be permitted to either submit the TRAN-1 form electronically by opening the electronic portal for that purpose or allow the Petitioner to tender said form manually. Writ Allowed. W.P.(C) 3736/2018 Sep-2019 Download Section 140 (3)
12 Gujarat High Court M/S AAP AND CO GSTR 3B is not a return . Writ accepted and allowed. C/SCA/14624/2019 Aug-2019 Download Section 47
13 Bombay High Court High Ground Enterprises Ltd. The Petitioner has sought to question the refusal by the Officers of the Director-General of GST Intelligence, Mumbai to supply documents to the Petitioner seized by the officers. The Petitioner has also sought a direction to the Respondents to hand over copies of the documents seized. HELD :refusal by the respondent- authorities to give copies of the documents to the Petitioner which are seized under Panchanama dated 9/10 January 2019 is not justifiable and the Petitioner is entitled to the mandatory direction as prayed for. WRIT PETITION NO. 8075 OF 2019 Aug-2019 Download section 67 , Section 68 , Section 69 , Section 71
14 Allahabad High Court M/S Rajeev Traders The goods found in any place during inspection and search , if not accounted for in Books of Accounts is liable to be seized , irrespective of place where goods found. Writ Dismissed. WRIT TAX No. - 819 of 2019 Jul-2019 Download Section 67
15 Rajasthan High Court Chambal Fertilisers And Chemicals Limited RCM should not be levied on Receipt of transportation services imported in India on CIF basis as same is part of transaction value. Writ stayed pending for final order , till than relief is granted to petitioner. D.B. Civil Writ Petition No. 7091/2019 May-2019 Download Section 96(2) , Section 99
16 Gujarat High Court INDIA LOGISTICS AND CARGO MOVERS Any order give must provide reasons in support of his conclusion that the goods in question and the conveyance are required to be confiscated. same is missing in the case and confiscation held void. Writ accepted and allowed. C/SCA/15178/2019 Apr-2019 Download Section 129 , Section 130