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GST - Case Laws
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- 2019 (12) TMI 512
Request for Extension of period for filing/revising of TRAN-1 rejected - Rule 117 read with Section 140 of the Central Goods and Services Tax Act, 2017 - HELD THAT:- The issue involved herein is no more res integra in view of the decision in the case of M/S ASIAD PAINTS LIMITED, VERTIV ENERGY PVT. LTD., M/S. WEIWO COMMUNICATION PVT. LTD. AND ORS. VERSUS UNION OF INDIA, GOODS AND SERVICE TAX NETWORK, THE COMMISSIONER OF COMMERCIAL TAXES (GST) , THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES [2019 (12) TMI 464 - KARNATAKA HIGH COURT] whereby this Court has extended the period to file/revise the TRAN-1 by the registered persons by31.12.2019 - Hence, the petitioner is entitled to avail the extended period for filing/revising of TRAN-1 - petition disposed off.
- 2019 (12) TMI 511
Seizure of goods alongwith vehicle - arecanut - inter-state transfer - driver was found in possession of bilty etc. pertaining to the goods, but not the e-way bill - Rule 138 of the C.G.S.T. Rules 2017 - authority of State Government to issue e-way bill - Rule 138 of the C.G.S.T. Rules 2017. HELD THAT:- Reading of the rule 138, it refers to an E-way bill System which is to be developed by the G.S.T. Council and it provides for an interim arrangement by the Government till an E-way Bill System is so developed and approved. The words "Government" used therein is defined in section 2(53) of C.G.S.T. Act 2017 to mean the "Central Government" - It is not in dispute that on the date of interception of the vehicle in question E-way Bill System had not been developed, therefore, the documents which were required to be carried ....... + More
- 2019 (12) TMI 510
Profiteering - supply of the product, namely, “Washing Machine (Elena Aqua VX)” - benefit of reduction in the rate of tax on the impugned product not passed on - contravention of provisions of section 171 of CGST Act or not - penalty. Whether there was a reduction in the rate of tax on the product post introduction of GST w.e.f. 01.07.2017 and if so, whether the benefit of such reduction in the rate of tax had been passed on by the Respondent to the recipients, in terms of Section 171 of the Central Goods and Services Tax Act, 2017? HELD THAT:- it is established that the Respondent has acted in contravention of the provisions of Section 171 of the CGST Act, 2017 and has not passed on the benefit of reduction in the rate of tax to his recipients by commensurate reduction in the prices. Accordingly, the amount of profiteering is....... + More
- 2019 (12) TMI 464
Extension of time limit for filing of TRAN-I statutory form - carry forward of unutilized Credit of duty - time limit prescribed under Rule 117 read with Section 14C of CGST Act, 2017 - circular dated 03.04.2018 - HELD THAT:- It is not in dispute that Rule 117 (IA) permits the registered persons who could not submit the declaration within the due date on account of technical glitches on the common portal, by a further period not beyond 31.03.2019, Though under Rule 117 of the CGST Rules, 2017, period of 90 days from appointed day i.e.01.07.2017 was prescribed, the same has been extended from time to time now upto 31.12.2019 by virtue of the amendment to Sub-Rule IA of Rule 117 vide Notification No.49/2019/Central Tax dated 09.10.2019 - Thus, it is clear that if any technical glitches are found on the common portal of department, the regis....... + More
- 2019 (12) TMI 463
Classification of goods - confectionery products like cakes, rusks etc. - whether the products are classifiable under HSN 1601 or HSB 1905? - HELD THAT:- Baked food preparations of flour are classifiable under HSN 1905, which includes bread, pastries, cakes, biscuits and other bakers’ wares. Explanatory Notes to HSN, Third Edition, published by the World Customs Organization (hereinafter EN) clarifies that the heading 1905 includes all bakers’ wares. Any food preparation that involves baking as the method of cooking should, therefore, be included under HSN 1905. EN further elaborates on the commonly used ingredients of such products. They include inter alia flour and meat - Food preparations, containing more than 20% by weight of sausage, meat, meat offal, fish etc. are included in Chapter 16 (Chapter Note 2 to Chapter 16). Ac....... + More
- 2019 (12) TMI 462
Extension of time for filing of GST TRAN - 1 - vires of rule 117 in Central Goods and Service Tax Rules, 2017 and rule 117 in West Bengal GST Rules, 2017 - transition to GST regime - HELD THAT:- Section 140 in CGST Act, 2017 requires a condition precedent to be fulfilled for being entitled to take amount of CENVAT credit of eligible duties carried forward as mentioned in the return relating to the period ending with the day immediately preceding the appointed day, furnished by him under the existing law in such a manner as may be prescribed. Inserted by notification 3rd proviso in sub-rule (2) of rule 7, Service Tax Rules, 1994 required return for the period from 1st April, 2017 to 30th June, 2017 to be submitted by 15th August, 2017. Also inserted by notification rule 7B carries proviso that revised return for period from 1st April, 2017....... + More
- 2019 (12) TMI 461
Profiteering - purchase of flats in the Respondent’s project - allegation that the Respondent had not passed on the benefit of Input Tax Credit (ITC) to them by way of commensurate reduction in price after implementation of GST w.e.f. 01.07.2017 and had charged GST on the pre-GST full amount of instalments - contravention of provisions of Section 171 of the of the CGST Act, 2017. HELD THAT:- It was established from the perusal of the above facts of the case that the provisions of Section 171 of the CGST Act, 2017 had been contravened by the Respondent as he had profiteered an amount of ₹ 3.45,22.974/- which includes GST @12% as applicable on the base profiteered amount of ₹ 3,08,24,084/- from the 243 residential units for the period w.e.f. 01.07.2017 to 31,10.2018 as per Annexure- 15 of the Report Accordingly, the above ....... + More
- 2019 (12) TMI 417
Grant of Bail - availment of input tax credit - offences u/s 132 (1)(b)(c) & (d) of the Central Goods Services Tax Act, 2017 - allegations made against the accused petitioner goes to show that bailable offence is made out as provided under Section 132(4) read with Section 132(5) of the Act - HELD THAT:- Looking at the gravity of the offence specially the fact that there are serious allegations against the petitioner of wrong availment of input tax credit of more than ₹ 40.53 Crores involved on supply of goods, the matter is still at the stage of investigation and having regard to the seriousness of the offence and without expressing any opinion on the merits of the case, benefit of bail to the accused-petitioner cannot be granted. Bail application dismissed.
- 2019 (12) TMI 416
Unable to upload Form TRAN-1 - details of its un-utilized Input Tax Credit not uploaded - HELD THAT:- The issue raised in the present petition is squarely covered in the case of ADFERT TECHNOLOGIES PVT. LTD. VERSUS UNION OF INDIA AND ORS. [2019 (11) TMI 282 - PUNJAB AND HARYANA HIGH COURT], where it was held that The Respondent authorities were having complete record of already registered persons and at present they are free to verify fact and figures of any Petitioner thus inspite of being aware of complete facts and figures, the Respondent cannot deprive Petitioners from their valuable right of credit. Petition allowed.
- 2019 (12) TMI 415
Validity of SCN - demand of Interest on delayed payment of GST - SCN issued in Form GST DRC 01 under Rule 142(1) of the CGST Rules, 2017 - impugned SCN is issued in relation to section 50 of the Central Goods and Service Tax Act, 2017 - Reference was made to rule 142 of the Rules to point out that the same no where contemplates issuance of notice thereunder in respect of section 50 of the Act - HELD THAT:- Issue Notice, returnable on 26.12.2019. By way of ad-interim relief, further proceedings pursuant to the impugned notice dated 19.07.2019 are hereby stayed.
- 2019 (12) TMI 414
Review of order - Permission to file Form 'TRAN-1' by the extended date - HELD THAT:- Merely, because the implementation has been stayed in Review by the Hon'ble Gujarat High Court, in our considered opinion, is no ground to review our judgment, however, in our view, the appropriate remedy for the Revenue would be to approach the Hon'ble Supreme Court by filing an appeal. Review application dismissed.
- 2019 (12) TMI 413
Input tax credit - Scope of Section 17(5)(d) - construction of immovable property (shopping malls) intending for letting out for rent - Reliance upon the decision of HC [2019 (5) TMI 1278 - ORISSA HIGH COURT] - HELD THAT:- Notice issued. It is made clear that in case the petition is allowed, the petitioner would be entitled to claim the credit even if the time limit for the same has lapsed. Notice of motion for 12.12.2019.
- 2019 (12) TMI 383
Revision/correction in monthly returns i.e. GSTR-1, GSTR-2A and GSTR-3B and also annual returns in the form of GSTR-9C - CGST Act, 2017 - HELD THAT:- Mr.Jetly, learned Counsel appearing for Respondent No.5 - Commissioner, Goods Service Tax and Central Excise, Mumbai Central on instructions states that if the Petitioners file a copy of representation dated 8 July 2019 within a period of three days from today, then the same will be disposed of after following the principles of natural justice, on or before 24 December 2019. Statement accepted. Petitions disposed of with a direction to Respondent No.5 to dispose of the representation dated 8 July 2019 in above terms.
- 2019 (12) TMI 326
Detention of goods alongwith vehicle - detention on the ground that a verification of the documents that accompanied the goods showed that the consignor and consignee are two different entities with different GISTINs and the transaction in question was supposedly a stock transfer - HELD THAT:- The definition of supply under Section 7 is not confined to transactions of sale but includes transfer for other purposes also. Under such circumstances, the detention is not found to be unjustified. However, the petitioner is permitted to obtain a release of the vehicle and the goods from the 1st respondent on furnishing a bank guarantee for the tax and penalty amount determined in Ext.P7 order. Petition disposed off.
- 2019 (12) TMI 325
Detention of vehicle alongwith goods - Section 129 of the Central Goods and Service Tax Act - HELD THAT:- On a perusal of the detention order, it is seen that the detention of the vehicle was on the account of the fact that the documents produced by the driver of the vehicle showed the consignment as moving from Kasargod to Kolhapur, whereas the detention of the goods was at Perumbavoor - the detention of the vehicle and the goods cannot be said to be unjustified. It is directed that if the petitioner furnishes a bank guarantee for the tax and penalty amounts determined, then the 1 st respondent shall release the goods and vehicle to the petitioner - petition disposed off.
- 2019 (12) TMI 275
Interest on delayed payment of GST - short paid interest for not depositing the tax within time - HELD THAT:- In the present case, though it is submitted by learned counsel for CGST that since the tax was paid, Section 73 (1) of the Act shall not be attracted in the case of the petitioner, but the fact remains that the tax was not paid by the petitioner Company in the Government account within the due date, and accordingly it is a case of tax not being paid, within the period prescribed, or when due. In that view of the matter, we are unable to accept the contention of learned counsel for CGST that no show-cause notice was required to be given in this case. In the present case, admittedly amount of ₹ 11,58,643/-, i.e., the amount of short paid interest has already been realised from the petitioner, after freezing the bank account of....... + More
- 2019 (12) TMI 274
Grant of Anticipatory Bail - illegal and fraudulent Input Tax Credit - Section 72 of 73 of the Jharkhand Goods and Services Tax Act, 2017 - HELD THAT:- This is a fit case where the above named petitioner be given the privilege of anticipatory bail. Hence, in the event of his arrest or surrender within a period of four weeks from the date of this order, he shall be released on bail on depositing cash security of ₹ 1,00,000/- and on furnishing bail bond of ₹ 2,00,000/- with two sureties of the like amount each to the satisfaction of learned S.D.J.M., Jamshedpur, with the condition that the petitioner will cooperate with the investigation of the case and appear before the Investigating Officer as and when noticed by him and will furnish his mobile number and a copy of his Aadhar Card in the court below with the undertaking that h....... + More
- 2019 (12) TMI 273
Profiteering - purchase of a flat in the Respondent’s project “Arawali Homes” situated at Sector-4, Sohna, Gurgaon, Haryana - applicant had alleged that the Respondent was collecting wrong GST post implementation of GST and was not refunding GST collected in the wrong manner, even after sending clarification that the GST was not applicable to “Affordable Housing”, as the GST amount could be adjusted against the Input Tax Credit (ITC) - reduction in the rate of tax on the construction service provided by the Respondent w.e.f. 01.07.2017 or not - whether net additional benefit of ITC which has accrued to the Respondent which was required to be passed on by him or not - violation of the provisions of Section 171 of the CGST Act, 2017. HELD THAT:- Perusal of the Report dated 26.02.2019 furnished by the DGAP shows....... + More
- 2019 (12) TMI 219
Scope of provisions of 171 of CGST Act - Profiteering - supply of construction services related to purchase of Flat - benefit of reduction in the rate of tax or ITC had not been passed on - contravention of provisions of 171 of CGST Act - whether there was any net benefit of ITC with the introduction of GST? - HELD THAT:- As per the report of DGAP, the ratio of ITC in pre-GST period was higher than the post-GST period. - DGAP has further Reported that the Respondent, vide his reply dated 14.06.2019, has only furnished his correspondence with his 11 home buyers before the DGAP and no account statement pertaining to these home buyers had been submitted by him before the DGAP to support his claim. DGAP has further reported that the Respondent had mentioned in the last para of his letter to 11 home buyers that this amount of profiteering was ....... + More
- 2019 (12) TMI 168
Territorial Jurisdiction - proposed location of various States and Area Benches of GSTAT has been finalised for 26 States and 5 Union Territories - HELD THAT:- The matter is engaging the attention of the Division Bench as also in view of the assurance given by Sri Shukla that the matter would be resolved by the appropriate authorities at the earliest, as prayed three weeks 'time is granted to him to obtain instructions and file aproper affidavit, if necessary, to bring on record the further action taken for constitution of appropriate Benches of GSTAT for the State of Uttar Pradesh. List on 13.11.2019.
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