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- 2021 (3) TMI 1218 - RAJASTHAN HIGH COURT
Seeking grant of Bail - petitioner submits that the petitioner has been falsely implicated in this matter and co-accused who is Managing Director of the Company and Beneficiary has already been released on bail - HELD THAT:- This petition deserves to be allowed for the reasons, firstly, the petitioner is a senior citizen and he is in custody for last about five months and secondly, all the evidence is documentary in nature and there is no apprehension shown by the prosecution about the accused petitioner of tempering with the evidence/witnesses and thirdly, the co-accused has already been released on bail. Bail granted - application allowed.
- 2021 (3) TMI 1217 - RAJASTHAN HIGH COURT
Seeking grant of Bail - wrong claim GST - Fake invoices without supply of goods - Section 132 of Central Goods and Services Tax Act, 2017 - HELD THAT:- It is deemed proper to allow the bail application - it is directed that accused-petitioner shall be released on bail provided he furnishes a personal bond in the sum of ₹ 1,00,000/- together with two sureties in the sum of ₹ 50,000/- each to the satisfaction of the trial Court - application allowed.
- 2021 (3) TMI 1156 - GUJARAT HIGH COURT
Detention of goods - the person incharge of the conveyance, carrying the consignment of goods, was carrying with him the documents and invoice as described under rule 138(A) of the Central Goods and Services Tax Rules, 2017, or not - HELD THAT:- Today, when the matter is taken up for hearing, we are informed that the final order of confiscation in Form MOV-11 has been passed by the concerned authority. However, the learned counsel appearing for the writ-applicants is not aware of the same - Be that as it may, nothing further is required to be adjudicated in the present writ-application as the writ-application came to be virtually allowed by way of the aforesaid interim order. If the final order of confiscation has been passed, then it shall be open for the writ-applicants to challenge the same by preferring an appeal under Section107 of the Act. Application allowed.
- 2021 (3) TMI 1155 - KERALA HIGH COURT
Attachment of Bank Accounts - Search and inspection under Section 67 of the CGST Act - HELD THAT:- In the case in hand, search was conducted on 09.06.2020 and the further proceedings thereof are still pending. Claiming to be necessary in the interest of revenue, by orders at For information purpose only Exts.P6, P6A and P6B, bank accounts of the petitioner came to be attached and subsequently, on the basis of objection (Ext.P7), the provisional attachment order has been modiﬁed by the order at Ext.P9. The petitioner is directed to furnish the security in the form of bank guarantee in the name of the Hon'ble President of India, equivalent to the credit balance available as on 20.08.2020 which according to the learned counsel for the petitioner, is about ₹ 30 crores. Neither the order at Exts.P6(series) nor the order at Ext....... + More
- 2021 (3) TMI 1154 - KARNATAKA HIGH COURT
Maintainability of petition - HELD THAT:- The petition is dismissed as not calling for adjudication in light of the stand taken by learned HCGP as reflected in the memo.
- 2021 (3) TMI 1140 - CALCUTTA HIGH COURT
Vires of Rule 86A of the CGST Rules/WBGST Rules and Section 16(2)(c) of the CGST Act/WBGST Act - blocking of the electronic credit ledger - HELD THAT:- The summons that have been issued on October 19, 2020 by the State GST is, prima facie, in violation of Section 6(2)(b) of the WBGST Act. It is directed that the stay of the above summons and any proceedings thereunder. As the vires of Rule 86A of the CGST Rules/WBGST Rules and Section 16(2)(c) of the CGST Act/WBGST Act is under challenge, affidavits are required to be exchanged in this matter. Accordingly, affidavits-in-opposition be filed within four weeks; reply thereto, may be filed within two weeks thereafter - the order shall not preclude the Central GST authorities to proceed in accordance with law and to continue with any proceedings that have been initiated by them. The matter is directed to appear after completion of exchange of affidavits in this matter.
- 2021 (3) TMI 1139 - GUJARAT HIGH COURT
Valuation - interest on delayed payment of tax to be charged on gross liability or net liability - section 50 of the CGST Act - issuance of DRC 01 under Section 50 of the CGST Act, 2017, legal or not - HELD THAT:- Going by amendment proposed in Finance Bill, Section 50 of the CGST Act, 2017 vide clause 103 of the Finance Bill, 2021, the interest under Section 50 of the CGST Act, 2017 can only be levied on the net tax liability and not on the gross tax liability. In such circumstances, the demand raised by the respondent is not in accordance with law. Whether issuance of DRC 01 under Section 50 of the CGST Act, 2017 is legal and proper? - HELD THAT:- The plain reading of Rule 142(1)(a) of the Central Goods and Service Tax Rules, 2017 indicates that Form GST DRC 01 can be served by the proper officer along with the notice issued under Secti....... + More
- 2021 (3) TMI 1136 - ANDHRA PRADESH HIGH COURT
Permission to withdraw Writ Petitions with liberty to avail alternative remedy available in law - Vires of Section 16(2)(c) of the Central Goods and Services Tax Act, 2017 - HELD THAT:- The Writ Petitions are disposed of on withdrawal with liberty as prayed for.
- 2021 (3) TMI 1131 - ORISSA HIGH COURT
Validity of non reversal of differential tax amount arising out of change in tax regime from Value Added Tax (VAT) to Goods and Service Tax (GST) with effect from 1st July, 2017 - difficulty faced by the contractors due to change in the regime regarding works contract under GST - HELD THAT:- The Government has now come out with a revised guidelines in this respect in supersession of the guidelines issued vide Finance Department letter dated 7th December, 2017. He has filed Additional Counter Affidavit of O.P.- authority in similar cases annexing the revised guidelines relating to works contract under GST issued by the Government of Odisha, Finance Department vide Office memorandum No. FIN-CTI-TAX-0045-2017/38535/F Dated 10th December, 2018. Petitioner shall make a comprehensive representation before the appropriate authority within four w....... + More
- 2021 (3) TMI 1128 - ANDHRA PRADESH HIGH COURT
Vires of Section 16(2)(c) of the Central Goods and Services Tax Act, 2017 - rejection of Input Tax Credit (ITC) on account of mismatch between ITC claimed in Form GSTR-3B vis-å-vis ITC reflecting in Form GSTR -2A on the GST portal - HELD THAT:- Section 16 provides for Eligibility and Conditions for taking ITC. Entitlement for ITC is subject to certain conditions and Section 16(2)(c) provides that subject to Sections 41 and 43A of the Act, the amount claimed as ITC is actually paid to the Government. Admittedly, aforesaid condition precedent for taking ITC has not been fulfilled. Petition dismissed.
- 2021 (3) TMI 1087 - PUNJAB AND HARYANA HIGH COURT
Grant of Regular Bail - availment of fake Input Tax Credit - fake/bogus firms - clubbing of firms - HELD THAT:- It is found that main allegations against the petitioner are regarding availment of fake Input Tax Credit (ITC) Limit of 04 firms and on clubbing of the same, the amount as calculated by the respondent is approximately ₹ 18 crores, however, considering the fact that the custody of the petitioner is less than 03 months, it is deemed appropriate to grant the concession of regular bail to the petitioner, at this stage. Petition dismissed.
- 2021 (3) TMI 1086 - DELHI HIGH COURT
Search and seizure - retraction of statements - reconciliation of the alleged variation in the stock - HELD THAT:- Although there is a general statement in paragraph 3 retracting the statement made by him, there is no specific denial vis-a-vis paragraph 14 though there is a reference to certain other paragraphs, i.e., 15, 19, 20 and 22. For whatever it is worth, the concerned officer will take this communication into account as well. Application disposed off.
- 2021 (3) TMI 1085 - GUJARAT HIGH COURT
Seeking to allow rectification of Form GST TRAN-2 filed for the month of July 2017 - filing of returns in Form GST TRAN-2 - transitional credit for supplies made in the months of August 2017 to December 2017 - Section 140(3) of the Central Goods and Services Tax Act, 2017 - HELD THAT:- The controversy in the case on hand is squarely covered by a judgment of this Court in the case of JAKAP METIND PVT LTD. VERSUS UNION OF INDIA THROUGH THE SECRETARY AND 6 OTHER (S) [2019 (11) TMI 710 - GUJARAT HIGH COURT], wherein it was held that respondents are directed to either open the online portal so as to enable the petitioner to again file the rectified Form GST TRAN-1 electronically or accept the manually filed Form GST TRAN-1 with corrections on or before 30th November 2019 - The judgment of this Court in the case of Jakap Metind Pvt. Ltd., is in....... + More
- 2021 (3) TMI 1080 - GUJARAT HIGH COURT
Grant of transitional credit under Section 140(1) of the Central GST Act in electronic credit ledger or otherwise as claimed by the petitioner in GST TRAN-1 - HELD THAT:- It is not in dispute that, to avail the benefit of unutilized input credits under the pre-GST regime, the writ applicant had filed TRAN-1 on 10.07.2010 electronically, however, it was not successfully uploaded due to some technical glitches, but at the same time, the form was saved on the portal. It is also an admitted fact that, during the internal audit dated 24.04.2019 undertaken by the jurisdictional tax officer, the writ applicant came to know that the transitional credit had not been reflected in the electronic credit ledger due to technical glitches in the GSTN system. In view of the Circular issued by the Government of India, Ministry of Finance, the writ applica....... + More
- 2021 (3) TMI 1078 - KARNATAKA HIGH COURT
Permission to file TRAN-1 statutory form either electronically or manually or for revising the form submitted earlier electronically or manually - extension of time limit prescribed under rule 117 of CGST Rules read with Section 140 of CGST Act, 2017 - Carry forward of ineligible credit - HELD THAT:- This court in the case of Asiad Paints Limited v. Union of India [2019 (12) TMI 464 - KARNATAKA HIGH COURT] has allowed the petitions involving the same questions and that therefore, the present petitions are also to be allowed in terms of the directions passed in the mentioned writ petitions. The writ petitions are allowed directing the respondents to permit the petitioners to file/revise, the TRAN-1 either electronically or manually on or before 31.03.2021.
- 2021 (3) TMI 1038 - DELHI HIGH COURT
Provisional attachment of the petitioner’s bank accounts - Section 83 of the Central Goods and Services Tax, 2017 - HELD THAT:- The pre-requisite for exercise of powers of provisional attachment under Section 83 of the Act is the pendency of the proceedings under the aforementioned provisions, i.e., Sections 62, 63, 64, 67, 73 or 74 of the Act - the record shows that proceedings under Section 74 were initiated only after 10.11.2020. Furthermore, a perusal of order dated 18.01.2021 would show that only ₹ 40,000/- was available in the petitioner’s bank account. Petition disposed off.
- 2021 (3) TMI 1036 - GUJARAT HIGH COURT
Constitutional validity of the Sub-rule (10) of Rule-96 of the C.G.S.T. Rules, 2017 - HELD THAT:- The Union of India is directed to file appropriate reply at the earliest. One last chance is given to the Union of India to file the reply, otherwise, on the next date of hearing, the Court shall proceed to hear the matter finally - Post all the matters for final disposal on 6th April, 2021 on top of the board.
- 2021 (3) TMI 1031 - PUNJAB AND HARYANA HIGH COURT
Non-bailable warrants - Apprehension for taking into custody - Recovery of taxes - Constitutional Validity of of Sections 69 and 132 of Central Goods and Services Tax Act 2017 - HELD THAT:- A special enactment has been enacted for recovery of taxes, under enabling provisions contained in Section 4 of the Cr.P.C. This Court is of prima facie view that the Parliament is empowered under Article 246-A of the Constitution to enact special laws with regard to Goods and Services Tax. The legislation enacted, is for levy and collection of taxes on supply of Goods and Services having special provisions for recovery of revenue. It being a fiscal matter, a distinct procedure appears to have been evolved by the Parliament by virtue of a special enactment which is permissible under Section 4 of Cr.P.C. It is well settled that custodial interrogation i....... + More
- 2021 (3) TMI 1028 - MADRAS HIGH COURT
Levy of CGST, IGST and TNGST - duty free shops in the various airports - concession fees paid by the petitioner to the airport authority under the petition mentioned agreement - HELD THAT:- The Hon'ble Bombay High Court in SANDEEP PATIL, FLEMINGO TRAVEL RETAIL LIMITED & ANR., VERSUS UNION OF INDIA AND OTHERS. [2019 (10) TMI 360 - BOMBAY HIGH COURT] held that since the duty free shop is located outside the customs frontier of India, it would be entitled to refund of ITC on the GST first paid by them. The department originally wanted to question the said decision before the apex court. But then, the central government declined to grant permission - The said decision was followed by the Hon'ble Kerala High Court in Flemingo Dutyfree Shop Private Limited vs. Union of India [2020 (9) TMI 981 - KERALA HIGH COURT]. The very same appr....... + More
- 2021 (3) TMI 1020 - MADRAS HIGH COURT
Input Tax Credit (ITC) - Liability of tax on petitioners - petitioners believes that the tax had already been remitted to the Government by their sellers - petitioners could not furnish any proof for the payment of tax - HELD THAT:- The assessee must have received the goods and the tax charged in respect of its supply, must have been actually paid to the Government either in cash or through utilization of input tax credit, admissible in respect of the said supply - if the tax had not reached the kitty of the Government, then the liability may have to be eventually borne by one party, either the seller or the buyer. In the case on hand, the respondent does not appear to have taken any recovery action against the seller / Charles and his wife Shanthi, on the present transactions. When it has come out that the seller has collected tax from t....... + More