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GST - High Court - Case Laws
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- 2020 (10) TMI 1217 - BOMBAY HIGH COURT
Transitional Credit - submission of declaration in Form GST TRAN-1 on 27th December, 2017 in time - vires of Articles 14, 265 and 300-A of the Constitution of India - HELD THAT:- In this case, we are not examining the issue whether the Petitioner is entitled to VAT tax credit as claimed by the Petitioner which will be examined by the authorities. What we are concerned with is that despite the admitted successful filing of Form TRAN-1 by the Petitioner on 27th December, 2017, the request of the Petitioner for transitioning of credit has not been approved by the ITGRC merely on the basis that there were no technical glitches on the GSTN side. There is no further explanation or clarification or evidence on the issue by the Respondents. Even the learned Sr. Counsel for the Respondents has only reiterated this stand during his submission. The ....... + More
- 2020 (10) TMI 1216 - PUNJAB & HARYANA HIGH COURT
Grant of regular bail - Sections 132(1)(b)(c) of the Punjab Goods and Service Tax Act - HELD THAT:- The criminal trial for the offences under Section 132 of the PGST Act, 2017 as also the arrest under Section 69 are without jurisdiction, having no backing of the constitutional provisions - The petitioner has been in custody for a period of 4 months and 14 day. The trial will take time to conclude, especially due to prevailing situation of Covid-19. The moot question of law regarding the stage of initiation of prosecution under the Finance Act is involved; complaint is triable by a Magistrate; the petitioner is not required for further custodial investigation - Thus, the petition is allowed and the petitioner is ordered to be released on regular bail to the satisfaction of the learned trial Court/Duty Magistrate, subject to him furnishing bail/surety bonds.
- 2020 (10) TMI 1215 - GUJARAT HIGH COURT
Confiscation of vehicle alongwiith the goods - owner/driver/person in charge of the goods conveyance Shri has not tendered any documents for the goods in movement - defective documents - E-Way bill not tendered - HELD THAT:- The writ applicant is engaged in the business of Tobacco etc. The writ applicant holds registration under the GST. The writ applicant received an order for supply of 14694 Kgs of Tobacco from a firm situated at Meghalaya running in the name of M/s. J.J. Exports & Imports. A show-cause notice was issued to the writ applicant in Form GST MOV-10 calling upon the writ applicant to show-cause as to why the goods and the conveyance should not be confiscated under Section 130 of the GST Act, 2017. It appears that before the writ applicant could respond to the notice issued in Form GST MOV-10, the final order of confiscat....... + More
- 2020 (10) TMI 1214 - GUJARAT HIGH COURT
Removal of Provisional attachment of Bank Accounts - Section 83 of the GST Act, 2017 - HELD THAT:- Section 83 talks about the opinion which is necessary to be formed for the purpose of protecting the interest of the government revenue. Any opinion of the authority to be formed is not subject to objective test. The language leaves no room for the relevance of an official examination as to the sufficiency of the ground on which the authority may act in forming its opinion. But, at the same time, there must be material based on which alone the authority could form its opinion that it has become necessary to order provisional attachment of the goods or the bank account to protect the interest of the government revenue. The existence of relevant material is a precondition to the formation of opinion. The use of the word “may” indic....... + More
- 2020 (10) TMI 1174 - KERALA HIGH COURT
Effective date of registration certificate - conversion of the provisional registration to a permanent registration - HELD THAT:- The procedure that had to be followed by the petitioner for obtaining a registration under the GST, in circumstances where he was already a registered dealer under the erstwhile KVAT Act, is the one prescribed in Rule 24 of the GST Rules. It is not in dispute that the petitioner applied for a registration in accordance with Rule 24 and was in fact granted a provisional registration as evident from Ext.P1 certificate dated 28.06.2017. It is also significant to note that thereafter, the provisional registration granted to the petitioner was not formally cancelled by the respondents by following the procedure envisaged under the Act for cancellation of the provisional registration. Under such circumstances, the pe....... + More
- 2020 (10) TMI 1173 - BOMBAY HIGH COURT
Interest on late payment of GST - Calculation of Interest - whether the interest could be demanded only on the net liability and not on gross liability? - HELD THAT:- Amendment to section 50 of the Central Goods and Service Tax Act, 2017 was introduced by Finance (No.2) Act, 2019 for charging interest on the net cash tax liability. The said amendment was made effective prospectively from 01.09.2020 vide the Central Government notification No.63/2020-Central Tax dated 25.08.2020. GST Council in its 39th meeting recommended that interest should be charged on the net cash tax liability with effect from 01.07.2017. Recommendation was made for making the amendment to section 50 retrospectively with effect from 01.07.2017. It is stated that retrospective amendment in the GST laws would be carried out in the due course through suitable legislati....... + More
- 2020 (10) TMI 1172 - JHARKHAND HIGH COURT
Jurisdiction - Time Limitation for availment of Input Tax Credit - HELD THAT:- The instant matter does not fall within the subject matter assigned to this Bench. Therefore, let the matter be listed before the appropriate Division Bench, as per the present distribution of roster.
- 2020 (10) TMI 1131 - GUJARAT HIGH COURT
Application for release of seized goods which are perishable in nature - HELD THAT:- An application dated 29th September, 2020 has been preferred by the writ applicants addressed to the Superintendent, office of the Commisisoner of Cetral GST, Subhanpura, Vadodara under Section 67(6) of the Central Goods and Services Act, 2017 for provisional release of 7312 bags weighing 252,120 kg - At this point of time, we are not inclined to go into the issue with regard to the legality and validity of the action initiated by the authority under the provisions of the Act. Having regard to the fact that the goods seized are perishable in nature, the authority concerned are directed to look into the application dated 29th September, 2020, annexed at page-83A and pass appropriate order within a period of one week from today in accordance with law - application disposed off.
- 2020 (10) TMI 1130 - ALLAHABAD HIGH COURT
Maintainability of petition - absence of appropriate forum - absence of constitution of Tribunal under the Goods and Services Tax Act, 2017 - HELD THAT:- In the absence of constitution of Tribunal under the Goods and Services Tax Act, 2017 the petitioners have no other alternative remedy but to approach this Court under Article 226 of the Constitution - Learned Standing Counsel has no objection to the same. This writ petition be connected with Writ Tax No. 1262 of 2019 and shall be listed on the date fixed in the said case.
- 2020 (10) TMI 1129 - JAMMU & KASHMIR HIGH COURT
Valuation - Sale of vehicles - Demand of differential amount of token tax/fees of the vehicles sold - period from 01.08.2019 to 26.11.2019 - liability of seller to pay such amount - HELD THAT:- As per Section 4 of the J&K Motor Vehicles Taxation Act, 1957, the liability to pay the tax is on the registered owner or the person who has the possession of the vehicle and not that of the seller of the vehicle. The registration of the vehicle or payment of token tax was not rejected on the Portal as for all the vehicles registration certificates were issued. All of a sudden, the petitioner received a communication dated 22.06.2020, from the Transport Department directing it to deposit differential amount of token tax of the vehicles sold after issuance of SRO 492 dated 01.08.2019. It was the difference of tax on the amount of GST levied on s....... + More
- 2020 (10) TMI 1101 - DELHI HIGH COURT
Direction to the respondents to permit participation of the petitioner company in the sale process initiated by the sale notice - HELD THAT:- Issue notice to respondent No.2, returnable on 21.01.2021.
- 2020 (10) TMI 1100 - BOMBAY HIGH COURT
Liability of GST - filing of 3B returns for the period - E-way Bill facility locked on GST portal - HELD THAT:- Stand over to 29.10.2020.
- 2020 (10) TMI 1099 - GUJARAT HIGH COURT
Rebate claim - import / export of goods under Advance Authorization (AA) License - N/N. 79/2017-Customs, dated 13th October 2017 - whether the amendment made by the Notification No. 54/2018 dated 9th October 2018 amending subrule (10) of Rule 96 of the CGST Rules is valid or not? HELD THAT:- Rule 96 of the CGST Rules provides for procedure of refund of Integrated Tax paid on goods or services exported out of India, as per Section 54 of the CGST Act. Rule 96 (10) as it originally existed, when the Rules came into force provided that the persons claiming refund of Integrated Tax paid on export of goods or services should not have received supplies on which the supplier has availed the benefit from Government of India, Ministry of Finance, under Notification No. 48/2017 dated 18th October 2017 or Notification No. 40 of 2017 dated 23rd O....... + More
- 2020 (10) TMI 1098 - KARNATAKA HIGH COURT
Maintainability of petition - appealable order or not - section 107 of the Central Goods and Services Tax Act, 2017 - allegation that the impugned order is without the opportunity of being heard as contemplated under the proviso to Rule 92 of the Central Goods and Services Tax Rules, 2017 - HELD THAT:- There is no dispute that the proviso contemplates right of hearing and this hearing has not been extended to the petitioner. It is settled law that the procedural safeguards have to be strictly adhered to, and in the absence of specific procedural safeguards, the principles of natural justice will have to be complied with. The provisions of Proviso to Rule 92 stipulate a right to be heard; and in the present case, this right, as accepted by the learned Additional Government Advocate, is not extended to the petitioner. Therefore, the o....... + More
- 2020 (10) TMI 1056 - BOMBAY HIGH COURT
Reopening of portal for filing of Form GST TRAN-1 - transitional credit. - applicability of time limitation provided under the retrospective amendment to Section 140(1) of the CGST Act and MGST Act read with Rule 117 of the CGST Rules and MGST Rules - directory in nature or mandatory? HELD THAT:- On a conjoint reading of the provisions of Section 140(1) read with Rule 117(1), prima facie, it appears that a person is allowed to carry forward Cenvat credit from the erstwhile regime to the GST regime by fling of Form GST TRAN-1 - In the present case the petitioner has attempted to file Form GST TRAN-1, although belatedly, but alongwith the applicable late fees in compliance of the erstwhile service tax laws as also the provisions of the CGST Act and MGST Act. The petitioner’s application dated 04.12.2019 is pending adjudication with th....... + More
- 2020 (10) TMI 1031 - DELHI HIGH COURT
Profiteering - direction to respondent nos. 2 and 3 to make available all such details of the relevant State Consumer Welfare Funds (CWFs for short) in whose favour the Petitioner is required to make pre-deposit of the alleged profiteered amount, in compliance with the order dated 20thJuly, 2020 passed by this Court - HELD THAT:- It seems strange to the Court that while the petitioner wants to pay, the State Consumer Welfare Funds are neither operational nor functional. The Secretary, GST Council is directed to co-ordinate with the State Government and place the matter before the GST Council, if required, to ensure that the State Consumer Welfare Funds become operational and functional as expeditiously as possible - Till the State Consumer Welfare Funds become operational and necessary details of the State CWFs are made available to the petitioner, the petitioner is directed to deposit the entire amount with the Centre Consumer Welfare Funds. Application disposed off.
- 2020 (10) TMI 1030 - KERALA HIGH COURT
Maintainability of petition - Seizure of goods along with vehicle - generation of e-way bills where the value of the consignment is less than ₹ 50,000/- - HELD THAT:- On plain and simple reading of proviso to Sub Rule 3 it is evident that registered person or transporter at his option is obliged to generate and carry e-way bill even if the value of the consignment is less than ₹ 50,000/-. The orders under challenge in my view are amaenable to appeal as per the provisions of Section 107 of Central Goods and Service Tax Act, 2017. In all cases of seizure in order to obliterate inconsistency in the application of law and do away with the multiple appeals, discretion has been left to the competent authority to decide the adjudication as early as possible in accordance with law - petition dismissed.
- 2020 (10) TMI 1002 - ALLAHABAD HIGH COURT
Non availability of the documents of sale and purchase in respect of the goods that were found stored on the business premises of the petitioner - Section 35 (1) of the Central Goods and Services Tax Act, 2017 - HELD THAT:- Since the issue is very little with regard to the availability of documents pertaining to the goods/ articles stored in the business premises and the genuine reason has been assigned for the same because of the transitional period from old Act to new Act, it would be in the fitness of things and the cause of justice would also get served in the opinion of the Court, if the petitioner is permitted 10 days' time to produce all the records bearing signatures of the designated authority of the Company who is competent to do so, before the Additional Commissioner, Central Excise and GST, Gautam Budh Nagar for due verifi....... + More
- 2020 (10) TMI 1001 - GAUHATI HIGH COURT
Denial of Input Tax Credit - non-updation of the web portal of the GST Department - permission to rectify the form GSTR-3B by utilizing the available credits and/or permit the petitioner to file the necessary documents manually - section 49A & 49B of the Central GST Act 2017 read with Rule 88A of the GST Rules, 2017 - HELD THAT:- Upon hearing the counsel for the parties issue Notice returnable by 24-11-2020. Since the counsel for the respondents have already entered appearance no fresh Notice need be issued, however, sufficient copies of the writ petition be furnished to the learned standing counsel for the respondents.
- 2020 (10) TMI 1000 - TELANGANA HIGH COURT
Continuation of provisional attachment - Attachment of petitioner’s company’s current bank account - time limitation - expiry of the mandatory period of one year prescribed under Sub-Section(2) of Section 83 of the CGST Act, 2017 - HELD THAT:- The issue in the Writ Petition relates to a provisional attachment order dt.07.06.2019 issued by the 2nd respondent and its continuing existence after 06.06.2020, i.e., after the expiry of one year from 07.06.2019, contrary to sub-Section(2) of Section 83 of the Act. The fact that the said attachment cannot continue in view of the sunset clause in sub-Section(2) of Section 83 of the Act beyond a period of one year from 07.06.2019, is not in dispute. The impugned provisional attachment order dt.07.06.2019 issued by the 2nd respondent cannot continue after 06.06.2020 in view of sub-Section....... + More