Anticipatory Bail Premature Without Section 69 Order — Mere Summons Under Section 70 Does Not Make Person an Accused: P&H HC Applies SC’s Sunil Biyani in Two Companion Cases • Rule 96(10) Proceedings Cannot Survive Its Omission — Karnataka HC Chief Justice Dismisses Revenue’s Appeal, SC’s Goodluck India Settles the Position • Geomembrane Pond Liner Is Textile Product for Technical Use Under HSN 59111000 — Rate Reduced From 12% to 5% Under GST 2.0: Gujarat AAR Follows Own Earlier Rulings and Gujarat HC • Outdoor Playground Equipment (Slides, Swings, See-Saws) at 5% GST, Outdoor Gym Equipment (Twisters, Pull-Up Bars, Cross-Trainers) at 18% GST Under GST 2.0 — Bearings Classifiable Separately Under HSN 8482: Gujarat AAR • Part B of E-Way Bill Not Required When Goods Travel Less Than 50 km From Consignor to Transporter for Consolidation — GSTAT Ghaziabad Bench Delivers Comprehensive 45-Paragraph Ruling on Third Proviso to Rule 138(3) • Section 16(2)(c) Constitutionally Valid But Cannot Be Applied Mechanically — P&H HC Chief Justice Lays Down 14 Binding Guidelines for Invocation, Upholds Validity Following SC’s Bhandari Scrap Traders • Section 74 Order Set Aside for Not Disclosing Names, GSTINs, Invoice Dates or Cancellation Dates of Suppliers — Omission Goes to the Root of Adjudication, Not a Mere Technical Defect: Delhi HC, S.16(2)(c) Constitutional Challenge Rejected Per SC’s Bhandari Scrap Traders • Revenue Appeal for Rs. 22,155 Penalty Dismissed as Below Rs. 20 Lakh Monetary Threshold — ‘Any Other Issue Which Involves Interpretation’ Cannot Be Read So Widely as to Render the Circular Purposeless: GSTAT Surat Bench’s First Reported Final Order
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