GST CASE LAW ONE LINEAR BRIEF BY GSTCORNOR®

ADITYA ENERGY HOLDING (MADRAS HIGH COURT)

WP.No.9654 of 2021 (DOJ: 10/12/2021)

GST paid during investigation shall be treated as amount paid “Under Protest” &
shall be subject to final appropriation in the proceedings initiated u/s 73/74 of
CGST act, 2017
AMBIKA CREATION (GUJARAT HIGH COURT)
R/SPECIAL CIVIL APPLICATION NO. 17564 OF 2021 (DOJ: 12/01/2022)

Electronic credit ledger automatically gets unblocked after 1 year as per Rule 86A
otherwise concerned authority would be held personally liable for the loss
INFOSYS LIMITED (TELANGANA HIGH COURT)
W.P.NOS.527 & 616 OF 2020 (DOJ: 05/11/2021)

„Opportunity of being heard‟ is not an expression of empty formality, it cannot be

substituted by telephonic conversations and exchange of e-mails
MANISH SCRAP TRADERS (GUJARAT HIGH COURT)
Special Civil Application No. 76 of 2022 (DOJ: 05/01/2022)

High Court issues contempt notice to principal commissioner on provisionally

attached cash credit account
KARNATAKA TRADERS VS STATE OF GUJARAT (GUJARAT HIGH COURT)
R/Special Civil Application No. 19549 of 2021 (DOJ: 09/12/2021)

Goods in transit cannot be confiscated for change route or undervaluation of goods

unless authority justified to evade payment of tax
RANJANA SINGH (ALLAHABAD HIGH COURT)
Writ Tax No. 1084 of 2021 (DOJ: 09/12/2021)

Either Electricity bill or House tax receipt require in GST registration, Harass the
petitioner cannot be accepted at any cost

CLICK TO JOIN GSTCORNOR

Connect us at +91-8989077616 or www.GSTCORNOR.com

-----Have A Happy Life-------

1|P age www.GSTCORNOR.com

 GST E-SUBSCRIPTION PLAN
READ. LEARN. SUCCEED

01 GST DAILY E-NEWS LETTER

02 GST AAR BRIEFING

03 GST INSIGHTS ON ISSUES/CASES

04 GST MONTHLY E-MAGAZINE

05 GST E-LIBRARY
Transaction Wise Case Laws
Sectoral Wise NAA Orders
AAR/AAAR Database
Acts/Notifications/Circulars/Orders/PIB

06 WHATSAPP GROUP DISCUSSION

Monthly :- Rs.149/- Quarterly :- Rs.399/-

Half Yearly:- Rs.749/- Yearly :- Rs.1499/-
Paytm/BHIM/Google Pay @ 8989077616
IDBI A/C No. 0345102000007269 (IFSC: IBKL0000345)
NOTE: PLEASE SEND SCREENSHOT OF PAYMENT ON OUR WHATSAPP NO.8989077616

+91-8989077616, +91-8989077959, +91-8989077644

WWW.GSTCORNOR.COM