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- 2021 (4) TMI 1232 - TRIPURA HIGH COURT
Demand of tax with penalty - petitioner was not afforded reasonable opportunity of presenting his case before the said authority - violation of principles of natural justice - HELD THAT:- In plain terms the order passed by the said authority suffers from grossest possible violation of principles of natural justice. Having issued notice calling upon the petitioner why certain demand of tax with penalty not be confirmed he passed the final order confirming the demand on the same date as the notice and long before the time he had granted the petitioner to respond to the notice. We may recall the show-cause notice was issued on 06.11.2018 which required the petitioner to appear before the said authority on 23.11.2018. Without permitting the petitioner to appear and file reply and oppose the demands the Inspector confirmed the demand by passing separate orders on 06.11.2018. This was wholly impermissible - Petition disposed off.
- 2021 (4) TMI 1223 - GUJARAT HIGH COURT
Seeking enlargement of applicant on Regular Bail - applicant has undergone almost 16 months of incarceration and now prays for the release - HELD THAT:- The issue decided in the case of PARESH NATHALAL CHAUHAN VERSUS STATE OF GUJARAT [2020 (5) TMI 170 - GUJARAT HIGH COURT] where it was held that The loss of ₹ 60 Crores to the public exchequer so far cannot be considered as a small amount. It appears that it is only owing to timely detection of the crime that the loss so far is ₹ 60 Crores; it would have been much-much more in absence of detection of the crime. It is not as if the petitioner stopped at ₹ 60 Crores; in all probability he would have continued the racket in absence of its detection. The present application is filed seeking the same prayer. This Court is of the considered opinion that there is no substantial ....... + More
- 2021 (4) TMI 1222 - GUJARAT HIGH COURT
Bail application - evasion of tax - inculpatory statement of the applicant under duress and coercion - It is submitted that the present offence is triable by the Magistrate and considering the burden of work and pending cases in trial court the applicant may be released on bail as the applicant is in jail since 14.12.2020 - HELD THAT:- Keeping in view nature of allegations, gravity of offences, role attributed to the accused, without discussing the evidence in detail, at this stage, this Court is inclined to grant regular bail to the applicant. The applicant shall deposit an amount of ₹ 2,00,000/- before the State Tax Officer and on depositing the aforesaid amount and producing appropriate document with regard to the depositing of the amount the applicant is ordered to be released on regular bail and further the applicant shall also file an undertaking to deposit the remaining amount of ₹ 13,00,000/- within the period of eight weeks - application allowed.
- 2021 (4) TMI 1219 - GUJARAT HIGH COURT
Grant of Bail - pendency of the trial on the ground that chargesheet was not filed - evasion of tax by creating fake invoices - HELD THAT:- Without discussing the evidence in details as well as without going into details, primafacie, this Court is of the opinion that this is a fit case to exercise the discretion to enlarge the applicant on bail. Hence, the application is allowed and the applicant is ordered to be released on bail in connection with the complaint being ACST/FSU11/ PUNDRIK TRIVEDI/201920/ B64 dated 27.01.2020 and complaint dated 24.03.2020 filed in Criminal Case No. 30267 of 2020 on executing a bond of ₹ 50,000/- with two local sureties of ₹ 25,000/- each to the satisfaction of the trial Court and subject to the conditions imposed. Application allowed.
- 2021 (4) TMI 1213 - MADRAS HIGH COURT
Refund of IGST - goods exported out of India - grievance of the petitioner is that exports were made in September 2017, but till date, IGST is not refunded to the petitioner - HELD THAT:- The issue involved decided in case of M/S. PRECOT MERIDIAN LIMITED VERSUS THE COMMISSIONER OF CUSTOMS, THE ASSISTANT COMMISSIONER OF CUSTOMS [2020 (1) TMI 90 - MADRAS HIGH COURT] where it was held that respondents are directed to refund the amount of IGST paid by the petitioner for the goods exported from India which are zero rated supplies, within a period of six weeks from the date of receipt of a copy of this order. The first respondent herein is directed to sanction the refund of IGST of ₹ 2,54,449/- paid by the petitioner in respect of the goods exported i.e 'Zero Rated Supplies' made vide shipping bills mentioned herein above along wi....... + More
- 2021 (4) TMI 1212 - MADRAS HIGH COURT
Refund of IGST - Export of goods - zero rated supplies - grievance of the petitioner is that exports were made in September 2017, but till date, IGST is not refunded to the petitioner - HELD THAT:- The issue involved decided in case of M/S. PRECOT MERIDIAN LIMITED VERSUS THE COMMISSIONER OF CUSTOMS, THE ASSISTANT COMMISSIONER OF CUSTOMS [2020 (1) TMI 90 - MADRAS HIGH COURT] where it was held that respondents are directed to refund the amount of IGST paid by the petitioner for the goods exported from India which are zero rated supplies, within a period of six weeks from the date of receipt of a copy of this order. The first respondent herein is directed to sanction the refund of IGST of ₹ 2,35,008/- paid by the petitioner in respect of the goods exported i.e 'Zero Rated Supplies' made vide shipping bills mentioned herein abov....... + More
- 2021 (4) TMI 1209 - MADRAS HIGH COURT
Levy of GST - license fee granted to the Private Contractors to run parking of vehicles - HELD THAT:- The license, rental, lease amounts to supply and as per Schedule II of the Act, license to occupy the land and renting of an immovable property, are also supply of services - It is an admitted fact that all the writ petitioners are Contractors, who were granted license to run parking areas for vehicles in the Railway premises by the Southern Railway. All the writ petitioners participated in the tender process and were successful in the tender and entered into an agreement with the Southern Railway, agreeing certain terms and conditions stipulated. When there is no provision to collect the GST from the contractors on the license fee, then the terms and conditions of the agreement became null and void and therefore, the conditions imposed i....... + More
- 2021 (4) TMI 1203 - TRIPURA HIGH COURT
Cancellation of petitioner's registration - no reasons cited for such cancellation - principles of natural justice - HELD THAT:- Whatever be the tax demand of the department against the petitioner, the action under challenge cannot survive the test of law. The impugned notice has been issued only for cancellation of registration, that too without citing any particular reason. The reason stated is picked up from the statute itself namely, non-compliance of any specified provisions of GST Act or the Rules made thereunder. Without specifying which provisions of the Act or the Rules and in what manner the petitioner has approached, granting hearing to the petitioner would be an empty formality. This apart, admittedly, so far no order cancelling the petitioner’s GST registration has been passed. If that be so, without resorting to th....... + More
- 2021 (4) TMI 1172 - RAJASTHAN HIGH COURT
Seeking grant of Bail - irregular input tax credit claimed without any transportation of goods - fake bills and invoices input tax credit was passed on to firms which were existing in papers - HELD THAT:- The bail cannot be granted to petitioner - bail application rejected.
- 2021 (4) TMI 1137 - TRIPURA HIGH COURT
Levy of CGST and SGST - Supply of branded packaged rice or not - assessment based on quantity of rice found in the godown - HELD THAT:- The officials of GST department had carried out a surprise visit to the premises of the petitioner- company from where several incriminating documents and sizable quantity of packaged rice were seized. The invoices and other sales details established that for the period under consideration, the petitioner had supplied rice in packages of 25 kg each which carried the brand name Aahar Normal, Aahar Gold or Aahar Premium. Sizable quantity of such packaged branded rice was also seized from the premises. It was on the basis of such materials that the adjudicating authority came to the conclusion that the petitioner was engaged in supply of packaged branded rice. The Appellate authority confirmed the finding of....... + More
- 2021 (4) TMI 1110 - DELHI HIGH COURT
Copy of reply not placed on record - HELD THAT:- Mr. Ravi Prakash will ensure that the reply is placed on record. Furthermore, Ms. Venus Mehrotra, who appears on behalf of Ms. Sonu Bhatnagar, i.e., the counsel for respondent no. 2 and 8 says that a reply to the captioned application as well as a counter-affidavit to the main writ petition will be filed. In the previous order, i.e., order dated 17.03.2021, the appearance of Ms. Sonu Bhatnagar has been recorded, albeit incorrectly, for respondents no. 2 to 8. We are told that Ms. Bhatnagar appears on behalf of respondent no. 2 and 8. Furthermore, Mr. Ravi Prakash appears on behalf of respondent no. 1, 3, 4, 5, 6, 7, and 9. The record shall stand corrected to that extent. List on 07.07.2021.
- 2021 (4) TMI 1102 - RAJASTHAN HIGH COURT
Seeking a direction to the respondents to extend the period of time for submitting of Form GSTR-9 and GSTR-9C for the financial year 2019-20 - Section 44 of the CGST Act, 2017 read with Section 35(5) of the RGST Act and Rule 80 of the CGST Rules, 2017 - HELD THAT:- The arguments advanced by the learned counsel for the petitioner cannot be accepted since the period for filing of the return is fixed by the Statute and it is the statutory authority alone who has power and authority to extend any period for compliance. Therefore, we are not inclined to entertain the instant writ application and leave it to the petitioner, if so advised, to approach the statutory authority to seek further extension. We refrain to entertain the present writ application and the same stands dismissed.
- 2021 (4) TMI 1097 - PATNA HIGH COURT
Failure of the petitioner to furnish monthly returns under Section 39 of GST Act - Principles of natural justice - HELD THAT:- The impugned orders dated 29.10.2018, 31.7.2019, 7.8.2019, 24.7.2019 and 20.8.2019 passed by the Respondent No.3, the Joint Commissioner of Sate Taxes, Danapur Circle, East Circle, Muzaffarpur in Form ASMT-13 need to be quashed and set aside, for the same to have been passed without following the principles of natural justice. In terms of the impugned order, financial liability stands fastened. Thus, it entails civil consequences, seriously prejudicing the petitioner inasmuch as, without affording any adequate opportunity of hearing or assigning any reason. Shri Satyabir Bharti, learned counsel for the petitioner states that without prejudice to the respective rights and contentions of the parties, petitioner is ready and willing to deposit a sum of ₹ 5 lacs with the appropriate authority within a period of two weeks from today. Petition disposed off.
- 2021 (4) TMI 1095 - KERALA HIGH COURT
Opening of portal for filing of form GST TRAN-I electronically or to accept the same manually - migration to GST regime - Kerela VAT Act - HELD THAT:- When the first respondent had all valid reasons to assume that the facilities to upload the necessary form was available till 30.12.2017, it is not available in the eye of law for the respondents to loathe the action of the first respondent in attempting to upload on 29.12.2017 - It is an undisputed fact that the assessees as well as the department have faced several difficulties, especially during the transitional stage of the new tax regime and even a Grievance Redressal Committee had also been formed for redressing the grievance of the dealers. The learned Single Judge was perfectly justified in issuing the judgment impugned - Appeal dismissed.
- 2021 (4) TMI 1094 - KERALA HIGH COURT
Confiscation of goods - jewellery items - evasion of GST or not - HELD THAT:- Perusal of section 129 of the GST Act, 2017 makes it clear that the authorities under the Act are vested with powers to detain or seize and after detention or seizure to proceed further in the matter for assessing the tax and penalty, in case if it is found that the person transporting the goods or storing the goods while they are in transit indulge in contravention of the provisions of the GST Act or the Rules made thereunder. However, Section 130 of the GST Act deals with mens rea of a person who intends to avoid payment of taxes. If any person supplies or misuses any goods in contravention of the provisions of the GST Act or Rules with intend to evade payment of taxes or fails to account for any goods, on which he is liable to pay tax, the provisions of Secti....... + More
- 2021 (4) TMI 1093 - BOMBAY HIGH COURT
Refund of unutilized input tax credit - Validity of the attachment of the bank account of the petitioner - HELD THAT:- Without expressing any opinion on the stand taken by the respondents at this stage, we are of the view that petitioner may file rejoinder affidavit to the stand taken by the respondents so that the case can be decided one way or the other. Let the rejoinder affidavit be filed within two weeks.
- 2021 (4) TMI 1091 - CALCUTTA HIGH COURT
Input tax credit - seeking rectification of the GSTR-1 Form for the period of January 2018 to March 2018 - application was rejected on the ground that the period for making such an application expired at the end of September 2018 as per Section 37 of the West Bengal Goods and Services Tax Act, 2017 - period of January 2018 to March 2018 - HELD THAT:- As per Section 37(3) of the West Bengal Goods and Services Tax Act, 2017, It is to be noted that the Act does not provide any provision for appeal. Furthermore, there is no provision for condoning of such a delay. There are no reason to interfere as the statute has provided a period of limitation for seeking rectification. The writ court cannot, by itself, condone such a limitation period. Condoning such delay would make the provision otiose and open the floodgates for similar cases - application dismissed.
- 2021 (4) TMI 1055 - GUJARAT HIGH COURT
Validity of the Entry No.3(if) read with para2 of the Notification No.11/2017 Central Tax (Rate) dated 28.6.2017 amended by Notification No.3/19 Central Tax (Rate) dated 29.3.2019 - this according to the petitioner has created artificial restriction on the value of the land for undivided share of the land for the purpose of transfer of property for the undivided share - ultra vires to Section 7(2) of the CGST Act read with Entry 5 of Schedule III and Sections 9(1) and 15 of the CGST Act - HELD THAT:- Issue notice making it returnable on 14.6.2021. Ms.Nidhi Vyas, learned AGP waives service of notice on behalf of the State Government. Over and above regular mode of service, service through e-mode is permitted. To be heard with Special Civil Application No.850 of 2017.
- 2021 (4) TMI 1054 - GUJARAT HIGH COURT
Validity of authority of the summary order in FORM GST DRC-07 dated 18.02.2021 - challenge on the ground that the summary order is suffering from the vice of non-consideration of submissions made by the petitioner and this also is the case of serious breach of principles of natural justice - HELD THAT:- The statutory provision of section 107 of CGVAT which provides for the appeal to the Appellate authority, if any person is aggrieved by the decision or order passed under CGST Act or the SGST Act or the UTGST Act by the adjudicating authority, within three months from the date on which the decision of the order is communicated to the person concerned. It is deemed appropriate and justifiable to relegate the Petitioner to the appellate authority prescribed under the statute without entering into the merits of the matter. All issues, which h....... + More
- 2021 (4) TMI 1053 - GUJARAT HIGH COURT
Detention of goods alongwith the vehicle - detention on the ground that the goods loaded could have been taken via other route which was shorter and instead 450 km long route has been taken via Gujarat - possibility of delivery of the goods in Gujarat or to the nearer place to Gujarat - HELD THAT:- Noticing the fact that the petitioner had sought the time before the respondent No.4 for the hearing of the show cause notice twice, only on the ground of the matter pending before the concerned authority for adjudication, it is deemed appropriate to relegate the petitioner to the concerned officer for adjudication of the show cause notice without entering into merits of the matter. The parties are relegated to the respondent authorities for adjudication of SCN within one week - petition allowed by way of remand.