"Top 5 Landmark Section 20 Miscellaneous Cases: Key Rulings & Implications"

"Top 5 Landmark Section 20 Miscellaneous Cases: Key Rulings & Implications"

1. Asha – ( Punjab and Haryana High Court )

CRM-M-43836-2021 (O&M)

Proceedings under CGST Act, 2017, led a detained female petitioner to seek bail; the Court, noting 8 months' detention and maximum 5-year sentence, granted bail without judging case merits.

2. Finolex Cable Ltd. – ( Allahabad High Court )

MISC. BENCH NO. 12608 OF 2018

The Hon'ble Court directed the release of the seized goods and vehicle, upon furnishing security in any form other than cash, due to discrepancies in the driver's documentation.

3. Mohmmed Shereef – ( Kerala High Court )

RP NO. 930 OF 2020

The Competent Authority withheld exempt goods during interstate transport, demanding Rs. 25,000 under CGST and KSGST Acts for release. The court ruled the transporter is liable for the lesser of 5% of the goods' value or Rs. 25,000 under IGST, not under SGST. The Competent Authority has filed a review petition against the High Court's order.

4. Ld. Wind Power Blades P. Ltd – ( Bombay High Court )

Interim Application No. 1779 of 2021

The assessee filed a writ petition for a refund of Rs. 4,73,26,512 after ICICI bank guarantees were encashed; the High Court granted this on September 15, 2020. The Revenue's review petition was dismissed as it did not meet the criteria for review under the Civil Procedure Code.

5. Willowood Chemicals (P.) Led – ( Supreme Court Of india )

CIVIL APPEAL NOS. 2995 TO 2998 OF 2022

The Supreme Court held that interest on delayed tax refunds under Section 56 of the CGST Act should not exceed 6% for cases not resulting from adjudicating or appellate orders, contrary to the High Court's decision.

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