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GST - High Court - Case Laws
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- 2019 (11) TMI 1362 - KERALA HIGH COURT
Detention of goods alongwith vehicle - detention on the ground that the E-way Bill did not indicate the correct number of the vehicle that was carrying the goods - non-compliance with the provisions of Section 129 of the CGST/SGST Act - HELD THAT:- The detention of the goods was justified for non-compliance with the provisions of Section 129 of the CGST/SGST Act, the respondent are directed o release the goods and vehicle of the petitioner, on the petitioner furnishing a bank guarantee to cover the tax and penalty amounts determined in Ext.P6 order. The respondent shall thereafter forward the files to the adjudicating authority for an adjudication in accordance with Section 130 of the CGST/SGST Act - petition disposed off.
- 2019 (11) TMI 1315 - DELHI HIGH COURT
Order passed by the National Anti-Profiteering Authority - Appealable order or not - adjudicating authority or not - Section 107 of the CGST Act - HELD THAT:- The provision under Section 107 (1) which provides for an appeal by the aggrieved party in respect of an order passed by “an Adjudicating Authority”. Section 2 (4) of the CGST Act defines the term “an Adjudicating Authority” to mean any authority, appointed or authorized to pass any order or decision under the Act but does not include several authorities which are specifically enumerated in the said sub-Section. National Authority for Anti-Profiteering is not one of the authorities which are excluded from the definition of “an Adjudicating Authority”. List on 25.11.2019.
- 2019 (11) TMI 1314 - DELHI HIGH COURT
Provisional attachment - freezing the bank accounts of the petitioner - Non-existing assessee - Risky Exporters - Local Commissioner has tendered in Court the report prepared by her - on perusal of the said report that upon physical verification, the premises in question, was not found in occupation of the petitioner, as claimed by the petitioner - HELD THAT:- We had appointed the Local Commissioner, since the petitioner had categorically asserted - despite being confronted with the submissions of Mr. Aditya Yadav, that the petitioner is very much present at, and running its office from the said address viz. 130, Plot No. 8, Mangalam Paradise Mall, Magalam Palace, Sector-3, Rohini, New Delhi-110085. Looking to the fact that the petitioner has not approached this Court with clean hands, and the entirety of the situation, including the fact....... + More
- 2019 (11) TMI 1313 - GUJARAT HIGH COURT
Release of conveyance with the goods - Despite a clear order passed by this court directing the respondents to forthwith release the conveyance together with the goods contained therein subject to the petitioner paying the amount of proposed tax and penalty, the respondents have not released the truck and the goods in question and they are insisting upon payment of fine in lieu of confiscation of goods and conveyance. HELD THAT:- It appears that the respondents have deliberately flouted the orders of this court - Issue Notice, returnable at 2:30 today.
- 2019 (11) TMI 1312 - JHARKHAND HIGH COURT
Filing up of Form GST TRAN-I - transition to GST regime - transitional credits - HELD THAT:- All these writ applications are disposed of with the direction that if the petitioners have already preferred such applications before the Nodal Officer, the same shall be forwarded by the Nodal Officer to the Information Technology Grievances Redressal Committee - if such application has not been preferred by any of the petitioners, they shall prefer the applications for getting the transitional input tax credit by filling up the Form GST TRAN-I and submitting the same to the Nodal Officer, within a period of three weeks from today, and thereafter, the Nodal Officer shall forward the claims of the petitioners to the Information Technology Grievances Redressal Committee, within a further period of four weeks thereafter. Application disposed off.
- 2019 (11) TMI 1252 - DELHI HIGH COURT
Unable to upload Form GST TRANS-I - transitional input tax credit - transition to GST regime - benefit of the Circular No.39/13/2018-GST dated 03.04.2018 - HELD THAT:- The nature of reliefs sought in the present petition and the facts disclosed herein are fully covered by the decision of this Court in M/S. BLUE BIRD PURE PVT. LTD. VERSUS UNION OF INDIA & ORS. [2019 (7) TMI 1102 - DELHI HIGH COURT], wherein the Court had directed the respondents to either open the online portal or to enable the petitioner to file the rectified Form TRAN-1 electronically or accept the same manually. The factual position in the present case is not any different and thus, the present petition is allowed and the respondents are directed to either open the online portal so as to enable the petitioner to file the Form TRAN-1 electronically, or to accept the ....... + More
- 2019 (11) TMI 1251 - CALCUTTA HIGH COURT
Filing of Form GST Tran-1 - carry forward credit of eligible duties on stock - vires of rule 117 in Central Goods and Services Tax Rules, 2017 - HELD THAT:- On facts, case of petitioner is that it could not attempt to file GST TRAN -1 form on GST portal because his own system was down. On 9th January, 2018, deadline having expired on 27th December, 2017, petitioner said so to Revenue. Petitioner then has obtained a report, upon forensic examination of his system, having provided password, which report confirms petitioner’s contention. Less said about the instructions, in context of such facts, as being removed from them, the better. Concerned respondents in Revenue will allow petitioner to file GST TRAN - 1 form to enable him to obtain credit accrued in his favour prior to the transition, on his stock as on 30th June, 2017 - Petition allowed.
- 2019 (11) TMI 1250 - DELHI HIGH COURT
Unable to upload Form GST TRANS-I - transitional input tax credit - transition to GST regime - benefit of the Circular No.39/13/2018-GST dated 03.04.2018 - HELD THAT:- The nature of reliefs sought in the present petition and the facts disclosed herein are fully covered by the decision of this Court in M/S. BLUE BIRD PURE PVT. LTD. VERSUS UNION OF INDIA & ORS. [2019 (7) TMI 1102 - DELHI HIGH COURT], wherein the Court had directed the respondents to either open the online portal or to enable the petitioner to file the rectified Form TRAN-1 electronically or accept the same manually. The factual position in the present case is not any different and thus, the present petition is allowed and the respondents are directed to either open the online portal so as to enable the petitioner to file the Form TRAN-1 electronically, or to accept the ....... + More
- 2019 (11) TMI 1249 - DELHI HIGH COURT
Unable to upload Form GST TRANS-I - transitional input tax credit - transition to GST regime - benefit of the Circular No.39/13/2018-GST dated 03.04.2018 - HELD THAT:- The nature of reliefs sought in the present petition and the facts disclosed herein are fully covered by the decision of this Court in M/S. BLUE BIRD PURE PVT. LTD. VERSUS UNION OF INDIA & ORS. [2019 (7) TMI 1102 - DELHI HIGH COURT], wherein the Court had directed the respondents to either open the online portal or to enable the petitioner to file the rectified Form TRAN-1 electronically or accept the same manually. The factual position in the present case is not any different and thus, the present petition is allowed and the respondents are directed to either open the online portal so as to enable the petitioner to file the Form TRAN-1 electronically, or to accept the ....... + More
- 2019 (11) TMI 1248 - DELHI HIGH COURT
Unable to upload Form GST TRANS-I - transitional input tax credit - transition to GST regime - benefit of the Circular No.39/13/2018-GST dated 03.04.2018 - HELD THAT:- The nature of reliefs sought in the present petition and the facts disclosed herein are fully covered by the decision of this Court in M/S. BLUE BIRD PURE PVT. LTD. VERSUS UNION OF INDIA & ORS. [2019 (7) TMI 1102 - DELHI HIGH COURT], wherein the Court had directed the respondents to either open the online portal or to enable the petitioner to file the rectified Form TRAN-1 electronically or accept the same manually. The factual position in the present case is not any different and thus, the present petition is allowed and the respondents are directed to either open the online portal so as to enable the petitioner to file the Form TRAN-1 electronically, or to accept the ....... + More
- 2019 (11) TMI 1247 - DELHI HIGH COURT
Unable to upload Form GST TRANS-I - transitional input tax credit - transition to GST regime - benefit of the Circular No.39/13/2018-GST dated 03.04.2018 - HELD THAT:- The nature of reliefs sought in the present petition and the facts disclosed herein are fully covered by the decision of this Court in M/S. BLUE BIRD PURE PVT. LTD. VERSUS UNION OF INDIA & ORS. [2019 (7) TMI 1102 - DELHI HIGH COURT], wherein the Court had directed the respondents to either open the online portal or to enable the petitioner to file the rectified Form TRAN-1 electronically or accept the same manually. The factual position in the present case is not any different and thus, the present petition is allowed and the respondents are directed to either open the online portal so as to enable the petitioner to file the Form TRAN-1 electronically, or to accept the ....... + More
- 2019 (11) TMI 1246 - ALLAHABAD HIGH COURT
PIL against the GST officers - Doctrine of legitimate expectation - principle against retrospectivity - conduct of an independent, free and fair enquiry against the concerned officers in respect of all refund claims of excess tax (compensation cess) paid prior to the Notification dated 30.9.2019 - inverted tax structure in relation to "Tobacco and manufactured tobacco substitutes" - vires of Rule 117 of CGST Rules HELD THAT:- In view of the doctrine of legitimate expectation, and the principle against retrospectivity, the Notification dated 30.9.2019, shall necessarily apply prospectivity in respect of the goods notified on 30.09.2019 to restrict only those refund claims which are in respect of accumulated credit of excess tax paid on such notified input supplies after 30.9.2019 - Both the impugned orders dated 04.10.2019 are no....... + More
- 2019 (11) TMI 1245 - HIMACHAL PRADESH HIGH COURT
Unable to upload Form TRANS-I - transitional input tax credit - transition to GST regime - time limitation as provided under Section 117 of the CGST Rules 2017 for availing such credit - HELD THAT:- It is not in dispute that there were glitches in the system which led to filing of petitions before various High Courts of the Country and these Courts have granted the relief to the taxpayers by directing the authorities to open the portal and/or receive the manually filed Forms and/or approach the Nodal Officers appointed by the Government in this regard. In various judgements, it has been held that GST is a new progressive levy. One of the progressive ideal of GST is to avoid cascading taxes. GST Laws contemplate seamless flow of tax credits on all eligible inputs. The input tax credits in TRAN-1 are the credits legitimately accrued in the ....... + More
- 2019 (11) TMI 1196 - ALLAHABAD HIGH COURT
Availment of credit pertaining to SAD - filing of revised declaration in FORM G.S.T. T.R.A.N-1 - transition to GST regime - HELD THAT:- It is the admitted position that the writ petitioner has already submitted FORM G.S.T. T.R.A.N-1 on 10th October, 2017, to carry forward the credits available to it as on 30th June, 2017. By a letter dated 28th March, 2019, addressed to the Hon'ble Chairman, Goods and Services Tax Council, Government of India, the writ petitioner requested the Council to consider its case and to allow the writ petitioner to re-submit FORM G.S.T. T.R.A.N-1 within the extended period in order to enable the writ petitioner - company to carry forward the credit of SAD amount of ₹ 22,51,380.21/- in relation to stock of goods lying as on 30th June, 2017, under the transitional provisions of section 140(3) of the Uttar....... + More
- 2019 (11) TMI 1144 - CHHATTISGARH HIGH COURT
Proper Officer - territorial Jurisdiction - Power of search, seizure and issuing summons - Constitutional validity of Annexure P-1 Circular dated 05.07.2017 issued by the Central Board of Indirect Taxes & Customs and Annexure P-2 Gazette Notification dated 01.07.2017 - Power to appoint 'proper officer' is with the Government u/s 3(2) read with section 5 - By way of circular, and notification issued by the Board, Central Excise Officers entrusted the duties of Proper Officer under GST - Delegation of power. HELD THAT:- The corrigendum notification' dated 29.07.2019 published in the official gazette clearly reveals that there was an inadvertent mistake in having issued the original notification dated 19.06.2017 and the subsequent Annexure P-2 Notification dated 01.07.2017, wrongly mentioning it as having issued by the 'B....... + More
- 2019 (11) TMI 1109 - DELHI HIGH COURT
Constitution of GST Appellate Tribunal - Constitutional validity of Section 109 of the Central Goods and Services Tax Act (CGST) and Section 109 of the Delhi Goods and Services Tax Act (DGST) - Constitutional vires of Section 110 of the CGST and Section 110 of the DGST Act - appointment of members and constitution of Benches - HELD THAT:- Very recently i.e. on 13.11.2019, the Supreme Court has rendered its Constitution Bench Judgment in ROJER MATHEW VERSUS SOUTH INDIAN BANK LTD. & OTHERS [2019 (11) TMI 716 - SUPREME COURT]. In this decision, the Supreme Court considered the Constitutionality of Part XIV of the Finance Act, 2017 and of the rules framed in consonance therewith - So far as the first issue is concerned, the same stands referred to a Larger Bench of Seven Hon’ble Judges of SC The issue regarding the constitution of A....... + More
- 2019 (11) TMI 1108 - KARNATAKA HIGH COURT
Maintainability of petition - Detention of goods alongwith vehicle - alternative remedy of appeal - Territorial Jurisdiction - appealable order or not - case of petitioner is that the petitioner being the owner of the goods detained by the respondent No.2 has made the payment equal to 100% of the tax payable on such goods. Hence, the respondent No.2/Authority ought to have passed the order under section 129(1)(a) of the CGST Act and KGST Act - Circular No.76/50/2018-GST dated 31.12.2018. HELD THAT:- The invoice accompanying the goods in the present case indicates the consignor as the petitioner. In terms of the investigation report, the goods are loaded in the State of Karnataka near Aldur, Chikkmagalur District and the conveyance in question has not entered into the State of Tamil Nadu. These factual aspects which are disputed and challe....... + More
- 2019 (11) TMI 1087 - MADRAS HIGH COURT
Levy of entertainment tax - Maintainability of petition - Petition submitted that, in view of Section 173(2) of the Puducherry Goods and Services Tax Act, 2017, Section 118(1)(b)(ii) of the Puducherry Municipalities Act, 1973, stands annulled - Refund the entertainment tax paid from 01.07.2017 to till date - 25% of entertainment tax being collected by the 5th respondent Municipality - Collection of entertainment tax over and above the GST - Compliance with Sections 118 and 161 of the Puducherry Municipalities Act, 1973 HELD THAT:- It is not in dispute that the Puducherry Municipalities Act, 1973, is an enactment, which is still in force and thus, the authorities competent under the above enactment are bound and entitled to act in accordance with the relevant provisions made thereunder - Section 118(1)(b)(ii) of the Puducherry Municipaliti....... + More
- 2019 (11) TMI 1086 - KERALA HIGH COURT
Accumulation of input tax credit - rectification of bona fide error occurred while filing Form GST TRAN -1 - HELD THAT:- It is not in dispute in the instant case that the input tax credit accumulated in the account of the petitioner was validly taken during the pre-GST period. The returns filed by the petitioner during the relevant period have all been accepted by the revenue authorities and, in the absence of a requirement to migrate to the GST regime, the petitioner would have been able to distribute the credit to its various branches through the input service distribution mechanism that was in place prior to the introduction of the GST Act. Although the petitioner has since obtained a registration as an input service distributor under the GST Act, the non-availability of the details of the purchase invoices, on the strength of which th....... + More
- 2019 (11) TMI 1032 - GUJARAT HIGH COURT
Search and Seizure - the officers had stayed at the premises and had examined the phone calls that were received by the family members and had recorded their phone calls - HELD THAT:- It appears that the Chief Commissioner of G.S.T. has taken a very lenient view in the matter and instead of examining the action of the concerned officers in the context of the relevant provisions of the Goods & Services Tax Act, has tried to justify the action of the concerned officers, which is required to be deprecated in the strictest terms. The matter is adjourned to 11th December 2019.
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