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GST - High Court - Case Laws
Showing 1 to 20 of 68 Records
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2020 (6) TMI 829
Inaction on the part of the respondents so far as return of additional tax to be paid by the petitioner in the light of the introduction of the new tax regime under the GST Law - HELD THAT:- The writ petition stands disposed of with a direction to the respondent No.2 to take a decision on the representation that the petitioner has made for the refund of the additional tax burden suffered by the petitioner.
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2020 (6) TMI 792
Seeking grant of bail - actual owner of firms - petitioners No.1 and 2 have been alleged to be proprietors of the firms - raid was conducted at the house of accused Naveen Jain and the account books etc relating to these firms were recovered from him - HELD THAT:- It is pointed out that the petitioners were only employees of Naveen Jain and have been indicted falsely who are facing arrest at the hands of the respondent who had issued summons to them under Central Goods and Services Tax Act, 2017 and it is apprehended that as and when they appear, they would be taken into custody in terms of Section 69 of Goods and Service Act, 2017.
Attention of the Court is drawn to the order in TARUN BASSI VERSUS STATE OF PUNJAB & ORS. [2020 (6) TMI 728 - PUNJAB AND HARYANA HIGH COURT] wherein a similar provision regarding power of arrest as contained in Punjab Goods and Services Tax Act is under challenge.
Notice of motion for 18.08.2020.
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2020 (6) TMI 779
Refund of amount deposited at the time of filing of appeal - appealable order under Section 112 of the C.G.S.T. Act, 2017 - time limitation for filing appeal - HELD THAT:- The petitioner very fairly admits the legal position and also the fact that the goods have already been released.
The instant petition is disposed of by providing that the petitioner can invoke the remedy of filing appeal before the Tribunal in terms of the provisions of the Central Goods and Services Tax (Ninth Removal of Difficulties) Order, 2019.
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2020 (6) TMI 744
Grant of Bail - passing of Input Tax Credit (ITC) by issuing sale bills to various parties without supply of goods - Section 132 of the GGST Act, 2017 - HELD THAT:- Notice of motion for 30.07.2020.
The interim bail already granted due to COVID-19 Pandemic till 11.07.2020 shall stand extended till further orders.
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2020 (6) TMI 729
Vires of Section 69 and 132 of Central Goods and Service Tax Act, 2017 - HELD THAT:- Mr. Satya Pal Jain, Additional Solicitor General of India assisted by Mr. Dheeraj Jain, Advocate accepts notice on behalf of respondent no.1 whereas Mr. Sourabh Goel, Senior Standing Counsel accepts notice on behalf of respondent nos.2 & 3.
The interim bail already granted due to COVID-19 pandemic till 11.07.2020 shall stand extended till further orders.
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2020 (6) TMI 728
Input Tax Credit - issuing sale bills to various parties without supply of goods - Section 132 of the PGST Act, 2017 - It is thus vehemently contended 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.
HELD THAT:- Notice of motion for 30.07.2020.
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2020 (6) TMI 702
Permission to withdraw appeal - appealable order or not - HELD THAT:- It is admitted that the order dated 31.08.2018 is the subject matter of challenge in Writ Tax No.1298 of 2018, which is pending consideration. There are no reason to entertain the writ petition, challenging the consequential order.
The present petition is dismissed as withdrawn.
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2020 (6) TMI 677
Grant of Anticipatory Bail - evasion of tax - HELD THAT:- Taking into consideration the gravity of accusation, there being no criminal antecedents of the applicant and there being no possibility of his fleeing from justice, without expressing any opinion on the merits of the case, the applicant is entitled to be released on anticipatory bail in this case - In the event of arrest of the applicant Shahzad Alam involved in the aforesaid case shall be released on anticipatory bail till the submission of police report if any under section 173 (2) Cr.P.C. before the competent Court on his furnishing a personal bond of ₹ 50,000/- with two sureties each in the like amount to the satisfaction of the Station House Officer of the police station concerned, with conditions imposed.
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2020 (6) TMI 658
Carry forward of Transitional credit - credit of eligible dues in respect of stock available with the petitioner as on appointed day - vires of Rules l17 and 120A of the Central Goods and Services Tax Rules, 2017 as ultra vires Sections 140 and 174 of Central Goods and Services Tax Act, 2017 - HELD THAT:- List on 16th September, 2020.
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2020 (6) TMI 657
Carry forward of Transitional credit - credit of eligible dues in respect of stock available with the petitioner as on appointed day - vires of Rules l17 and 120A of the Central Goods and Services Tax Rules, 2017 as ultra vires Sections 140 and 174 of Central Goods and Services Tax Act, 2017 - HELD THAT:- List on 16th September, 2020.
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2020 (6) TMI 656
Carry forward of Transitional credit - credit of eligible dues in respect of stock available with the petitioner as on appointed day - vires of Rules l17 and 120A of the Central Goods and Services Tax Rules, 2017 as ultra vires Sections 140 and 174 of Central Goods and Services Tax Act, 2017 - HELD THAT:- List on 16th September, 2020.
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2020 (6) TMI 654
Carry forward of Transitional credit - credit of eligible dues in respect of stock available with the petitioner as on appointed day - vires of Rules l17 and 120A of the Central Goods and Services Tax Rules, 2017 as ultra vires Sections 140 and 174 of Central Goods and Services Tax Act, 2017 - HELD THAT:- To await the judgment of the Supreme Court in UNION OF INDIA VERSUS BRAND EQUITY TREATIES LIMITED AND ORS. ETC. ETC. [2020 (6) TMI 517 - SC ORDER].
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2020 (6) TMI 640
Filing of Form GST TRAN-1 - interim order - HELD THAT:- The respondent no.3 shall reopen the portal within two weeks from today. In the event they do not do so, they will entertain the GST TRAN-1 of the petitioner manually and pass orders on it after due verification of the credits as claimed by the petitioner. They will also ensure that the petitioner is allowed to pay its taxes on the regular electronic system also which is being maintained for use of the credit likely to be considered for the petitioner. List this matter after six weeks.
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2020 (6) TMI 626
Validity of order passed by the National Anti-Profiteering Authority - profiteering on the sale of its “food processor” product - HELD THAT:- Issue notice to unserved respondent No.4 by all modes including dasti. Petitioner is directed to deposit ₹ 4,53,949/- with Central and State Consumer Welfare Boards within three months - The interest amount as well as penalty and further investigation with regard to other impacted products as well as the letter dated 11th June, 2020 issued by the Director General of Anti Profiteering are stayed till further orders.
List the matter on 07th September, 2020.
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2020 (6) TMI 625
Vires of Rule 117 (4) of the CGST/SGST Rules, 2017 - violation of of Articles 14, 19(1) (g) and 265 of the Constitution of India - principles of natural justice - transitional credit of inputs held in stock - opportunity to file the declaration in CGST TRAN –2 - HELD THAT:- Transitory provisions, as the word indicates have to be given its due meaning. Transition from pre-GST Regime to GST Regime has not been smooth and therefore, what was reasonable in ideal circumstances is not in the current situation. In absence of any specific provisions under the Act, we would have to hold that in terms of the residuary provisions of the Limitation Act, the period of three years should be the guiding principle and thus a period of three years from the appointed date would be the maximum period for availing of such credit.
The petitioner has attempted to file TRAN within the time limit framed under the Rule. In the context of what has been stated discussed above, this court directs the respondent authorities to reopen the form TRAN II or accept manual filing of GST TRAN II to allow the petitioner to claim transitional credit held in stock as on the appointed date after proper verification including the invoices submitted by the petitioner. It is made hereby clear that such exercise has to be completed within 30.06.2020 so as to enable the petitioner to submit his GST TRAN II.
Application disposed off.
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2020 (6) TMI 624
Initiation of Contempt Proceedings - Refund of admissible amount of GST to petitioner - HELD THAT:- Prima facie a case of contempt has been made out. However, considering the facts and circumstances of the case, one more opportunity is afforded to the opposite parties to comply with the aforesaid order of the Court within two months from the date of production of a copy of this order - The applicant shall supply a duly stamped registered envelope addressed to the opposite parties and another self-addressed stamped envelope to the office within two weeks from today.
This application is disposed of at this stage with liberty to the applicant to move a fresh application, if the order is not complied with by the opposite parties within the stipulated time.
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2020 (6) TMI 623
Release of detained goods alongwith conveyance - Section 130 of CGST Act - HELD THAT:- We do not propose to go into the merits of the matter as we are of the view that we should allow the authority concerned to continue with the adjudication of the show cause notice issued under Section 130 of the Act. However, we are of the view that as the goods being groundnuts are perishable in nature, we should order release of the same along with the conveyance subject to certain terms and conditions pending the confiscation proceedings before the concerned authority.
The writ applicant is directed to deposit an amount of ₹ 54,000/towards tax and penalty and the balance amount of ₹ 5,67,000/shall be by way of a bank guarantee of any nationalized bank. On deposit of ₹ 54,000/and furnishing of the bank guarantee of the balance amount, the authority concerned shall immediately release the goods as well as the conveyance - application disposed off.
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2020 (6) TMI 601
Transitional Credit - Period of limitation - Held that:- the judgment of this Court in Brand Equity Treaties Ltd. & Ors. (supra) has been stayed by the Supreme Court in [2020 (6) TMI 517 - SC ORDER.] - Application for early hearing dismissed.
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2020 (6) TMI 600
Transitional credit - Ultra vires provisions - Rules 117 and 120A of CGST Rules - petitioner states that the petitioner could not carry forward this credit for reasons beyond its control due to glitches in the system of the respondents - Held that:- Notices issued - To wait for the decision of Apex court in [2020 (6) TMI 517 - SC ORDER.]
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2020 (6) TMI 599
Anti-profiteering proceedings - seeking a direction to prohibit the respondents form taking any action u/s 171 of CGST Act - Transfer of petition from Bombay High Court to Delhi High Court - Held that:- the Supreme Court has granted liberty to the petitioners to apply for interim relief - As informed, now this petition has been transferred to this court - Supreme Court has neither directed this Court nor given it liberty to entertain any fresh writ petition filed by the petitioner. Consequently, this Court is of the view that it cannot entertain a fresh writ petition pending transit of W.P. No. 3536/2019 to this Court, especially when the Supreme Court did not pass any interim order.
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