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GST - High Court - Case Laws
Showing 1 to 20 of 95 Records
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2021 (11) TMI 1066
Tax or not - Royalty payment of tax or not - petitioner urged that the royalty payment is tax and not consideration in the context of the privilege parted by the State allowing the petitioner and others to mine sand - HELD THAT:- The payment of GST for grant of mining lease/royalty by the petitioner shall remain stayed.
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2021 (11) TMI 1054
Seeking reply of letter addressed to the petitioner - HELD THAT:- This writ petition is disposed of by giving liberty to the petitioner to give reply to the letters issued by the respondent concerned within a fortnight from date and if such reply is filed by the petitioner within the stipulated time respondent concerned shall consider the same in accordance with law and take a final decision within four weeks from such reply and communicate the same to the petitioner. The writ petition disposed off.
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2021 (11) TMI 1030
Lack of jurisdiction in issuance of the impugned notice - Whether notice suffers from any inherent defect or jurisdiction? - HELD THAT:- No proceedings have been initiated against M/S Bhardwaj Unibuild Pvt Ltd. Therefore, it cannot be said that the notice suffers from any inherent defect or jurisdiction. Clearly the issuing authority, namely, Assistant Commissioner is the proper officer with respect to the noticee M/s Bhardwaj Constructions. Other objection being raised by the learned counsel for the petitioners arising from the business transfer w.e.f. dated 30.09.2018, is factual. It may be examined by the adjudication proceedings. It is also found that the notice has been issued solely of the dictates of the higher authority. Though reference has been made to the communication received from the Additional Commissioner, we provide that ....... + More
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2021 (11) TMI 1015
Seizure of the goods and conveyance imposing tax and penalty - Section 129(3) of the Central Goods and Service Tax Act read with Section 20 of the Integrated Goods and Service Tax Act - HELD THAT:- Learned Standing Counsel has opposed the petition stating that Section 129 of the Act starts with a non-obstante clause, which has not been considered in the aforesaid judgements that have been cited by the learned counsel for the petitioner. The matter requires consideration - List this matter on 22.12.2021 alongwith record of Writ-Tax Nos. 1019 of 2021, 1020 of 2021 and 1021 of 2021.
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2021 (11) TMI 1014
Seizure of goods alongwith vehicle - in the e-way bill, the vehicle number was not mentioned - Section 109 of the U.P. Goods and Services Tax Act, 2017 - maintainability of second appeal provided for under the provisions of Section 112 of the Act - HELD THAT:- Shri Agrawal, learned counsel for the petitioner has pointed out the order passed under Section 129(3)(Form GST MOV-9) in which the amount of tax and penalty have been assessed by the authority concerned. It is contended that the entire amount of tax so assessed in the aforesaid order under Section 129(3) of the Act, has been paid in full. Evidence whereof has been enclosed by way of challan and corresponding statements have been made in paragraphs 10, 17 and 23 of the writ petition. Matter requires consideration.
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2021 (11) TMI 1013
Refund of unutilized input tax credit (ITC) - export of iron ore fines - export duty is nil as a result of an exemption notification - HELD THAT:- In earlier writ petition of the Petitioner i.e. W.P.(C) No.26685 of 2021, the challenge was to two instructions dated 8th June and 25th June 2021 issued by the Joint Commissioner of CT and GST (Law) at Cuttack instructing Circle Heads in Odisha to treat such export as duty paid and refusing the refund - This Court had in the said writ petition on 8th September 2021, while issuing notice directed that no further steps would be taken vis-à-vis the Petitioner by the Opposite Parties pursuant to those impugned notices. The Petitioner in the said writ petition had also challenged the show cause notice (SCN) dated 21st July 2021 which was pertaining to the period April 2019 to March. 2020. A d....... + More
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2021 (11) TMI 1012
Sanction of GST refund claim in respect of goods exported - seeking direction to third respondent to refrain from suspending or withholding the GST refund claims filed by the petitioner in respect of the future exports - HELD THAT:- Considering the refund claims and the drawbacks claims are pending for a long period even though the petitioner appears to have complied partially with the requirements called upon as far as the GST refund claim is concerned, this Writ Petition is disposed by directing the respondent to pass appropriate in respect of GST refund claims and the drawback claims, within a period of thirty (30) days from the date of receipt of a copy of this order. Petition disposed off.
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2021 (11) TMI 1011
Request for transfer of files of enquiry to a place of petitioners' choice - seeking grant of copy of statements recorded by respondents in the process of investigation into non-collection of tax for outward supply of rice - Section 67 of the CGST/KGST Act - request of petitioner not considered - principles of natural justice - HELD THAT:- While refusing to consider the request of the petitioners, the Proper Officer failed to state any reason. The officer had not mentioned that giving copy of the statements would cause prejudice to the investigation. The request of the petitioners for issuing copies of statements already recorded by the investigating officer, as mentioned earlier was refused to be considered. There is a marked distinction between refusing to consider and rejecting an application for reasons. The Proper Officer ought t....... + More
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2021 (11) TMI 981
Legal right of the petitioner on account of the Taxes being shared and borne by the petitioner on post enactment goods and Service Tax Act, 2017 - Infringement of Goods and Service Tax Act, 2017 - restitution of benefit of GST to the petitioner along with interest within a stipulated period in respect of work in which the estimate was prepared under the VAT law - direction to opposite party not to prepare fresh schedule of rates considering rapidly change of rate and price and calculate the differential amount of GST on the contract in which estimate was prepared under VAT - HELD THAT:- On perusal of the judgment delivered by this Court in M/S. HARISH CHANDRA MAJHI VERSUS STATE OF ODISHA & OTHERS [2021 (6) TMI 381 - ORISSA HIGH COURT], the Court finds that the Court has dealt with a large number of grounds which are more or less simil....... + More
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2021 (11) TMI 980
Seeking release of monetary compensation/reward - Release of lorries and trucks - HELD THAT:- The writ petition cannot be treated to be a frivolous litigation. The issue as to whether the appellant can be recognized as an informant or not under the relevant circulars issued by the Central Board of Excise & Customs (C.B.E.C.), what is required to be first seen is whether there has been any illegal imports of the betel nuts from the neighbouring countries into the State of West Bengal. The court can take judicial notice of the fact that the Customs Department and the Central Excise Department very often initiate action based on special intelligence. The show cause notice also states that information was gathered by specific intelligence either by the DRI or the DGFT or other investigating agencies. Therefore, there is no requirement for....... + More
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2021 (11) TMI 979
Validity of summons issued - primary contention of learned counsel is that in response to the first summon served, the petitioner had submitted that it would require two weeks to appear with all the material but without giving any breathing time, further summons were being issued - HELD THAT:- This petition is disposed of with a direction that in case the petitioner appears before the officer concerned on 29.11.2021, he may file reply and make submissions both on law and merits and the officer concerned would decide the same by passing a speaking order, in accordance with law. Application disposed off.
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2021 (11) TMI 978
Seeking grant of anticipatory bail - lower amount of GST paid to Government - manipulation of GST returns - forged challans and returns - HELD THAT:- The allegations in the FIR are primarily against Harish Kumar Rampal, who was the Chartered Accountant and it was his duty to file the requisite GST returns and also the fact that the petitioner is only involved in the case as there is a transfer of some amount and also the fact that as per the petitioner, the amount of ₹ 21 lakhs out of the said ₹ 31 lakhs has already been returned to Pooja Sablok and the balance amount of ₹ 10 lakhs has already been deposited with the trial Court, regarding which there is no objection in case the said amount is deposited with the GST Authorities and also the fact that the petitioner has joined the investigation, the present petition for g....... + More
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2021 (11) TMI 977
Maintainability of petition - availability of alternative remedy of appeal - prayer was made that since the time for filing the statutory appeal is going to expire by the end of the month, since the petitioner was bonafide in approaching this Court, it may be permitted to prefer the appeal by 10.12.2021 - section 107 of CGST Act - HELD THAT:- This Writ Petition is disposed of with liberty to move an appeal under Section 107 of the Act. If the same is done by 10.12.2021, in accordance with law, the Appellate Authority shall consider the matter on merits after giving opportunity of hearing to the petitioner, and pass orders thereupon expeditiously. The original certified copy of the order be returned by Registry to learned counsel for the petitioner under due acknowledgement of the advocate on record for the petitioner by 26.11.2021 - Petition disposed off.
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2021 (11) TMI 976
Rejection of technical bid - failure to furnish the GST number, along with the bid - Rule 11 of the Central Goods and Services Tax (CGST) Rules, 2017 - HELD THAT:- A bare perusal of the tender document (Annexure P-1) indicates that petitioner was required to upload the scanned copy of PAN Number and GST Number, duly signed and stamped. Concededly, the petitioner did not furnish the abovesaid documents. In such circumstances, the authorities cannot be faulted with in rejecting the technical bid submitted by the petitioner. On the other hand, admittedly, respondent No.2 had submitted the GST number, along with other necessary documents vide Annexure P-11. As regards contention raised by learned counsel for the petitioner with respect to Rule 11 of the CGST Rules, the said contention is noticed only to be rejected, in view of the fact that t....... + More
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2021 (11) TMI 975
Validity of grievance ticket - reopening of the grievance ticket - opportunity to revise Form Tran 1 electronically - transitional credit u/s 140(1) of CGST Act, 17 - Section 140 of CGST Act, 17 and Rule 117 of CGST Rules - HELD THAT:- Though the allegations and counter allegations have been made as regards uploading or non-uploading, ability to upload and inability to upload, the fact remains that, what is sought to be uploaded are relating to transactions which occurred prior to 27.12.2017 which are evidenced by records including transactions carried out through normal banking channels. It is these transactions which have already occurred prior to the introduction of GST regime which are sought to be filed by uploading the Form in Tran- 1. More so because there is a new procedure which has been prescribed and new methodology which has b....... + More
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2021 (11) TMI 974
Seeking withdrawal of petition - Reversal of input tax credit - seeking declaration that the reversal is done under force and coercion on the date of search conducted at residential premises of the director and made under the signature of the director who is not authorized for the same - reversal of refund of Input Tax Credit - seeking restraint from coercing the Petitioner to make any payment without issuing notice under Section 74(1) of the Central Goods and Services Tax Act, 2017 - seeking direction in the nature of mandamus to the Respondents to provide copy of panchnama with regard to search which was conducted at the office premises of the Petitioner - seeking direction in the nature of mandamus to the Respondents to provide the DSC / digital signatures of the directors of the Petitioner - seeking direction in the nature of mandamus....... + More
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2021 (11) TMI 973
Relevant date for claiming refund under CGST Act - interpretation of the expression 'relevant date' qua CGST (Amendment) Act 2018 - period June of 2018 and August of 2018 - Rule 92 of CGST Rules and Section 54 (8) (b) of C-GST Act - HELD THAT:- The refund applications made on 19.04.2021 need to be entertained and the order of Hon'ble Supreme Court clearly enures to the benefit of the writ petitioner in the case on hand. To that extent, the impugned orders are wrong. Matter sent back to the respondent for considering the refund application de novo and make an order inter alia in accordance with Rule 92 of said Rules and Section 54 (8) (b) of CGST Act - petition disposed off.
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2021 (11) TMI 935
Rejection of the petitioners claims for budgetary support under a “Scheme of Budgetary Support under Goods and Service Tax” regime - rejection on the ground that the claims were made for the period prior to the registration which is impermissible - HELD THAT:- Notification dated 05.10.2017 is a Scheme of Budgetary Support under Goods and Service Tax regime to the units located in the States of Jammu and Kashmir, Uttarakhand, Himachal Pradesh and North East including Sikkim. In pursuance of the decision of the Government of India to provide budgetary support to the existing eligible manufacturing units operating in the states under different industrial promotion schemes of the Government of India, for a residual period for which each of the units is eligible, a scheme was introduced as a measure of good will. It was stated that....... + More
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2021 (11) TMI 934
Confiscation - penalty - neither the tax nor the penalty, as demanded, was deposited by the owner of the goods or the transporter - Section 107 of the U.P. Goods and Services Tax Act, 2017 - HELD THAT:- The facts and circumstances reflect that the show cause notice dated 23.12.2020 was misleading and incorrect. Where a show cause notice in Form GST MOV-10 is issued, which is a preclude to possibility of imposition of liability in the nature of civil consequences against a person, the same has to be specific, containing necessary and correct particulars that may enable the noticee to clearly understand the matter and appear or file his reply on the date and in the manner specified in the notice. Evidently, the show cause notice sent in the aforesaid Form GST MOV-10 dated 23.12.2020 does not comply with the aforesaid requirement as the date....... + More
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2021 (11) TMI 889
Provisional Attachment of petitioner's bank Account - Section 83 of the CGST Act, 2017 read with Rule 159(1) of the CGST Rules, 2017 - HELD THAT:- The issue brought before us is squarely covered by the decision of the Supreme Court in M/S RADHA KRISHAN INDUSTRIES VERSUS STATE OF HIMACHAL PRADESH & ORS. [2021 (4) TMI 837 - SUPREME COURT] where it was held that The formation of an opinion by the Commissioner under Section 83(1) must be based on tangible material bearing on the necessity of ordering a provisional attachment for the purpose of protecting the interest of the government revenue. The impugned communication dated 1.2.2021 issued under Section 83 of the CGST Act, 2017 is set aside. The aforesaid bank account of the petitioner may be released from attachment, forthwith - Petition allowed.
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