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GST - Case Laws
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- 2021 (9) TMI 909 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRA
Classification of supply - supply of batteries by the required Applicant for the use in warships such as submarines of the Indian Navy - goods falls under Entry 252 of Schedule I to N/N. 01/2017-integrated Tax (Rate) dated 28.06.2017 and hence is taxable @ 5% GST or otherwise? - goods covered within the meaning of Parts of Goods of CTH 8901, 8902, 8904, 8905, 8906 and 8907 or not? - HELD THAT:- The batteries are essential parts of a submarine. A submarine cannot be imagined to be in existence without batteries because all internal controls and systems in the submarines, work on the power supplied by these batteries and without batteries, the submarine will not be able to function at all. Further, the batteries manufactured for such supplies are specifically designed and manufactured for use only in warships more particularly in submarines....... + More
- 2021 (9) TMI 907 - ORISSA HIGH COURT
Input tax credit - Direction to the Opposite Parties to accept the GST TRAN-1 form from the Petitioner - petitioner was not allowed the facility of ITC since “as per GST system log, there are no evidences of error or submission/filing of TRAN-1” - Rule 117 of the Central Goods and Services Tax Rules, 2017 - HELD THAT:- It is seen that the near identical circumstances the Delhi High Court in AAGMAN SERVICES PRIVATE LIMITED VERSUS UNION OF INDIA & ORS. [2019 (11) TMI 1248 - DELHI HIGH COURT] permitted the Petitioner in that case to submit his TRAN-1 form either electronically or manually. In that case too, the Petitioner’s case was considered in the meeting of the GST Council. In the present case a direction is issued to the Opposite Parties to either open the portal and permit the Petitioner to file TRAN-1 form electr....... + More
- 2021 (9) TMI 905 - GUJARAT HIGH COURT
Validity of section 96(10) of the CGST Rules as amended by N/N. 54/2018 - Central Tax dated 9th October, 2018 - validity of retrospective operation to N/N. 54/2018 - Central Tax dated 9th October, 2018 - issuance of the summons by Senior Intelligence Officer of Directorate General of Goods & Service Tax Intelligence, Zonal Unit, Ahmedabad - HELD THAT:- Issue urgent Notice making it returnable on 30th September, 2021. It is noticed that this summons which had been issued was in the month of February, 2021 in compliance with which the process is on and therefore, the apprehension is ventilated by the petitioner of possible coercive action on the part of the authority. Without prior permission of the Court, no coercive action shall be taken till the returnable date. Matter to be tagged with Special Civil Application no.12835 of 2021 and allied matters.
- 2021 (9) TMI 904 - CHHATTISGARH HIGH COURT
Recovery order - demand notice was never supplied within time and it was communicated much after initial recovery order with back date - non-compliance of section 73(1) of the Act and Rules 118 & 142 of the GST Rules, 2017 - HELD THAT:- The recovery notice DRC 07 Annexure P-12 dated 13.08.2021 refers to order dated 30.07.2021 and Prima facie the summary of show cause notice is not reflected and the demand which is made under section 73 of the Recovery Notices has not been shown. Subsequently the order dated 30.07.2021 is placed on record. A perusal of the envelop whereby the order dated 30.07.2021 was communicated would show that it was dispatched by the department on 23.08.2021 i.e., much after initial recovery order was issued on 13.8.2021, therefore, whether the order of recovery dated 13.08.2021 was followed after due procedure of....... + More
- 2021 (9) TMI 903 - CALCUTTA HIGH COURT
Reopening of Form GST TRAN-1 - filing of GST TRAN-1 - transfer of transitional credit into its electronic credit ledger - HELD THAT:- This writ petition is disposed of by directing the respondent concerned to consider and dispose of the aforesaid representation of the petitioners dated 31st May, 2018 in accordance with law by passing a reasoned and speaking order and after giving an opportunity of hearing to the petitioners or its authorised representative within eight weeks from the date of communication of this order and shall communicate his decision to the petitioners within one week after passing of such order. At the time of hearing, the respondent concerned shall consider the judgments upon which the petitioners want to rely as to whether in the facts and circumstances of this case those judgments are applicable in the case of the petitioners or not. Petition disposed off.
- 2021 (9) TMI 876 - GUJARAT HIGH COURT
Refund of Integrated tax - no export of any goods after 05.09.2019 on payment of integrated tax - Validity of Sub Rule (10) of Rule 96 of the CGST Rules, 2017 - ultra vires Section 16 of the IGST Act - ultra vires Sections 54 and 164 of the CGST Act - 2017 - ultra vires Articles 14 and 19(1)(g) of the Constitution of India - HELD THAT:- No recovery shall be effected on the tax paid for the goods exported and refunded upto 05.09.2019, till the next date of hearing - Noticing the fact that many such matters are pending from the year 2019 and there is an urgency made out by learned advocate Mr. Paresh Dave, let all those matters be posted for hearing on 30.09.2021.
- 2021 (9) TMI 873 - MADRAS HIGH COURT
Maintainability of petition - instead of preferring an appeal, the petitioner has chosen to file the present writ petition - Section 31 of the Tamil Nadu Goods and Service Tax Act - HELD THAT:- This Court is of the considered opinion that filing of an appeal is the rule. Entertaining a writ petition is only an exception. If the writ petition is filed on the ground that the authority who issued the order impugned is incompetent or having no jurisdiction under the provisions of the Act in a direct manner or when allegation of malafides are raised, then alone the writ petition needs to be entertained and in all other circumstances, the aggrieved person is bound to prefer an appeal as provided under the statute - Undoubtedly, writ proceedings may be entertained before exhausting the appellate remedy. However, it is to be ensured that there is....... + More
- 2021 (9) TMI 870 - GAUHATI HIGH COURT
Seeking grant of Bail - involvement in evasion of taxes and Cess - supply of goods without issuing invoices - period of 2019 to 2021 - cognizable offence under Section 132(1)(i) AGST Act - HELD THAT:- In the instant case, taking into account the alleged amount of evasion of tax, the case falls under Section 132(1)(i) of the AGST Act and the punishment prescribed for such an offence may extend to 5 (five) years and with fine - that apart, the offence report has already been laid in the instant case, and therefore, the undisputed position is that for the purpose of further investigation, custodial detention of the petitioner is not essential. As per the materials on record, there is no indication that the petitioner, if granted bail, is likely to evade the trial or there is an apprehension of his tampering with the witnesses. Apart from all....... + More
- 2021 (9) TMI 864 - MADHYA PRADESH HIGH COURT
Validity of SCN - Direction for conducting appropriate enquiry against the concern officer, who bypassing the law just to obtain undue benefits from the petitioner - Section 65(6) of GST Act read with Rule 101(5) of CGST Rules - HELD THAT:- Considering the fact that the petitioner has already filed reply to the show cause notice, which has been impugned in the present petition, we are not inclined to entertain the petition at this stage against the show cause notice. It is deemed proper to dispose of the petition with a direction to the competent authority to consider the reply of the petitioner especially the objection that audit report was not supplied to him within 30 days as mandated by Section 65(6) of the GST Act and pass a speaking order thereafter on the show cause notice in accordance with law.
- 2021 (9) TMI 862 - KARNATAKA HIGH COURT
Release of confiscated goods - pending conclusion of delayed confiscation proceedings - whether pending conclusion of delayed confiscation proceedings in terms of Sec.130 of CGST Act, 2017, the subject goods can be released to the apparent owner thereof on his depositing the amount that may become payable by him in terms of demand notice, of course subject to outcome of the said proceedings? - HELD THAT:-The first & second Proviso of section 130(2) of CGST Act provide for levy of fine & penalty which the owner of the goods has to pay for seeking redemption; the third Proviso gives similar right to the owner of the conveyance/transport vehicle; thus, the confiscation is in the nature of mala prohibita as contradistinguished from mala in se; in other words, the confiscation of the goods and the conveyances does not render them res e....... + More
- 2021 (9) TMI 830 - ALLAHABAD HIGH COURT
Maintainability of petition - availability of alternative remedy of appeal - Violation of principles of natural justice - adjudication order has been passed without prior service of show cause notice - non-speaking order - actionable material to proceed against the petitioner or not - HELD THAT:- The impugned order only records the conclusion of the adjudicating authority without either discussing the facts or affording reasons for the conclusion reached - Therefore, notwithstanding prior to service of notice as claimed by the revenue authority, the impugned order has been passed in violation of essential principle of natural justice. In such facts, no useful purpose would be served in relegating the petitioner to the forum of alternative remedy - the matter is remitted back to the assessing authority to pass a fresh order, strictly in ac....... + More
- 2021 (9) TMI 826 - TRIPURA HIGH COURT
Withholding the Input Tax Credit - vires of Section 16(2)(c) of CGST Act, 2017 - Seller has not deposited the tax (GST) with the Government revenue - One year has passed since the order of attachment - HELD THAT:- Chapter IX of the said Rules pertains to payment of tax. Rule 86 refers to electronic credit ledger which shall be maintained in relation to the registered dealer where his eligible input tax credit would be accumulated for the purpose of discharging his tax liability to the Government. Rule 86A however provides conditions of use of amount available in such electronic credit ledger - the restrictions that can be imposed on use of amount available in electronic credit ledger of a person can be by way of a temporary measure for a period not exceeding one year. The decision to impose such restriction would be taken by the Commissio....... + More
- 2021 (9) TMI 823 - PATNA HIGH COURT
Recovery of amount from the petitioner's Bank Account, after attachment - adequate opportunity of hearing not provided before carrying such option of recovery - HELD THAT:- All the contentions raised by the petitioner in the writ petition is rejected, for the action of the authorities not found to be motivated, malicious or passed for extraneous considerations. In fact, the officers have passed the order protecting not only the interest of the Revenue, but also the assessee, for had it not been so, then the original order dated 19th of March, 2020, (Annexure-P/1 series), whereby the assessment carried out and quantified at ₹ 31,46,273/-, would not have been rectified vide subsequent order dated 1st of March, 2021 (Annexure-R/3), whereby the amount stood reduced to ₹ 13,78,380/-. Undisputedly, the information was not upload....... + More
- 2021 (9) TMI 822 - JHARKHAND HIGH COURT
Recall of Attachment of Bank Accounts of petitioner - HELD THAT:- It appears that the cause of action for filing the present cases arose out of order of attachment being C. No. V(30)50/Prev/Navya/Ran(2020/ dated 11.01.2021 issued by Deputy Commissioner (CGST & CX, Ranchi annexed along with both the writ petitions as Annexure 4, relating to the writ petitioners in both the cases. In view of the subsequent development which has been taken place during the pendency of writ petitions, i.e., the attachment order it self having been recalled with respect of the writ petitioners, nothing survives in the present writ petitions. Petition disposed off.
- 2021 (9) TMI 821 - KARNATAKA HIGH COURT
Lefting of Provisional attachment of bank accounts - the period of one year would come to an end on 21.09.2021 - no proceedings have been initiated under Section 74 of CGST Act as against the petitioner till date. - Section 83 of CGST Act - issuance of bogus/fake invoices without supply of goods - availment of irregular ITC - HELD THAT:- It must be noted that the exercise of right under Rule 159(5) of CGST Rules presupposes the communication of provisional order of attachment. The fact that the petitioner came to know of the said provisional attachment order from his bankers would be of no relevance vis-à-vis in the absence of demonstration by the respondent Authority with legally acceptable material to communicate such order, the contention taken that the representation to seek the relief as provided under Rule 159(5) of CGST Rule....... + More
- 2021 (9) TMI 820 - DELHI HIGH COURT
Benefit of transitional credit - time limit for taking the input tax credit - Validity of retrospective amendment dated 18.05.2020 by which the provision of Section 128 of the Finance Act, 2020 has been inserted with effect from 1st July, 2017 to Section 140 of the Central Goods and Service Tax Act, 2017 - HELD THAT:- The judgment of SKH Sheet Metals Components [2020 (6) TMI 385 - DELHI HIGH COURT[ covers the issue in hand. It was held in the case that Petitioner is permitted to revise TRAN-1 Form on or before 30.06.2020 and transition the entire ITC, subject to verification by the Respondents. In view of the observations made by this Court, the amendment does not affect the right of the petitioner to claim transitional credit and it would be unnecessary to deal with the Constitutional challenge to it. Further, the petitioner is at libert....... + More
- 2021 (9) TMI 819 - KARNATAKA HIGH COURT
Seeking grant of Bail - alleged offences under Section 70 of the Central Goods and Services Tax Act, 2017 r/w Section 14 of the Central Excise Act, 1994 and Section 83 of the Finance Act, 1994 - HELD THAT:- Though, the petition is slated for removing of office objection, but challenging the impugned order passed by the court below only for granting of bail by allowing the petition under Section 438 of Cr.P.C., by imposing certain conditions and the court below has been exercising discretionary power. In this petition, it does not call for intervention for setting aside the impugned order passed by the court below and even does not arise for issuance of notice against the respondent-Syed Sardar Pasha who is arrayed as petitioner in Crl.Misc.No.5875/2019 filed under Section 438 of Cr.P.C. - Petition disposed off.
- 2021 (9) TMI 784 - DELHI HIGH COURT
Initiation of recovery proceedings or not - vague and non-speaking order - HELD THAT:- Keeping in view the contentions and submissions of learned counsel for the petitioner recorded in the order dated 07th September, 2021 issue notice. Mr. Siddharth Khatana, learned counsel for Respondent No. 1 and Mr. Naushad Ahmed Khan, learned counsel for GNCTD accept notice. Till further orders, there shall be stay of the order dated 12th February 2021 passed under Section 73 of the CGST Act - List on the date fixed.
- 2021 (9) TMI 783 - DELHI HIGH COURT
Seizure order - seeking release/restore the goods seized on 23rd August, 2021 from the premises of the petitioner unconditionally - HELD THAT:- Issue notice - List on 02nd December, 2021.
- 2021 (9) TMI 782 - DELHI HIGH COURT
Seeking amendment/ revision/correction of TRAN-I - direction to allow filing of the corrected TRAN-1 along with TRAN-2 - permission to carry forward and claim the transitional ITC amount - July, 2017 to December, 2017 - HELD THAT:- List on 18th March, 2022. The order be uploaded on the website forthwith. Copy of the order be also forwarded to the learned counsel through e-mail.
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