Judgements serve as a benchmark in interpreting a provision..This round up is not an alternative to detailed reading of judgement but aimed to provide a snapshot so that one may refer detailed decision, if required..
s. no | Section | Case Subject | Case | Held | Cases Referred |
1 | Chapter 44 | Classification of Wooden ice cream sticks and wooden ice cream spoons | Ragu Packaging [2023] 149 taxmann.com 446 (AAR-KARNATAKA) | Wooden ice cream sticks and wooden ice cream spoons are classifiable under Heading No. 44199090 as Tableware and Kitchenware of Wood and not under 44219190 as articles of wood | - |
2 | Section 69 and Section 132 | Pre-condition of deposit of an amount or furnishing a bank guarantee for grant of bail | Makhijani Pushpak Harish v. State of Gujarat [2023] 149 taxmann.com 445 (SC) | Hon’ble Apex Court observed that pre-condition of deposit of an amount or furnishing a bank guarantee for grant of bail has been held to be bad in number of cases. The Court was of the considered opinion that pre-condition of furnishing bank guarantee imposed by the High Court is not liable to be sustained and thus set aside. | -Criminal Appeal No. 186/2023, Subhash Chouhan Vs. Union of India, this Court -Criminal Appeal No. 523/2023, Anatbhai Ashokbhai Shah Vs. State of Gujarat & Ors |
3 | Section 29 | Cancellation of Registration without proper opportunity being given and petitioners bonafide of business history | Ummer Farooq v. Superintendent of Central Tax [2023] 149 taxmann.com 443 (Karnataka) | The High Court observing the lack of opportunity and petitioner's bonafide like business history of over twenty-one years with good business practices, quashed the impugned order of cancellation of GST registration and restored the proceedings for reconsideration. | - |
4 | Section 69 and Section 132 | Grant of Bail | Mohammed Ali Akram Khan v. Union of India [2023] 149 taxmann.com 442 (Rajasthan) | It was observed by the High Court that the petitioner had | It was observed by the High Court that the petitioner had |