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GST - High Court - Case Laws
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- 2021 (6) TMI 1052 - CHHATTISGARH HIGH COURT
Reversal of Input tax credit - non-payment of tax by the seller - HELD THAT:- When the physical verification was offered to be made by petitioner it was not accepted. It is stated that for the recovery of like nature from the buyer, the action can only be available in the exceptional circumstances. A perusal of the notice and recovery order dated 22.01.2021 would show that the issue raised by the petitioner needs consideration - List it in the week commencing 02nd August, 2021.
- 2021 (6) TMI 1046 - MADHYA PRADESH HIGH COURT
Maintainability of petition - efficacious alternative remedy available to petitioners - Contractual dispute - completion or alleged completion of the Works or termination or determination of the Contract - Reference to the Dispute Resolution Board - Clause 71 of the General Conditions of Contract - HELD THAT:- Clause 71 provides for referring disputes first to the Disputes Resolution Board in case the contacts valuing to ₹ 10 crore or more, which would precede reference of dispute to the arbitrator under Clause 70 of the agreement. It is therefore Clause 71 which has to be first applied and the remedy available before the Dispute Resolution Board has to be first exhausted. We are not inclined to uphold the argument that Dispute Resolution Board could be constituted only if petitioner agreed and, therefore, since the petitioners have....... + More
- 2021 (6) TMI 1045 - KERALA HIGH COURT
Levy of state tax on petrol and diesel - inclusion of petrol and diesel in the GST regime - Article 279 A (6) of the Constitution of India - HELD THAT:- It is directed that the Goods and Services Tax Council represented by the Special Secretary, Office of the GST Council Secretariat, New Delhi (respondent No.3) to forward Exhibit P2 representation dated 7.6.2021 to the Union of India, represented by the Finance Secretary, New Delhi, to take an appropriate decision within a period of six weeks from the date of receipt of a copy of Exhibit P2 representation. Similarly, Chief Secretary, Government of Kerala, Thiruvananthapuram (respondent No.4), to dispose of Exhibit P3 representation. Petition disposed off.
- 2021 (6) TMI 1040 - PATNA HIGH COURT
Validity of order passed u/s 74(1) - Maintainability of petition - availability of alternative remedy of appeal - opportunity of hearing provided or not - HELD THAT:- This Court, notwithstanding the statutory remedy, is not precluded from interfering where, ex facie, it is opined that the order is bad in law. This is for two reasons-(a) violation of principles of natural justice, i.e. Fair opportunity of hearing. No sufficient time was afforded to the petitioner to represent his case; (b) order of assessment passed ex parte in nature, does not assign any sufficient reasons even decipherable from the record, as to how the officer could determine the amount due and payable by the assessee. The order, ex parte in nature, passed in violation of the principles of natural justice, entails civil consequences. Impugned order set aside - petition allowed.
- 2021 (6) TMI 1001 - ALLAHABAD HIGH COURT
Grant of Anticipatory Bail - defalcation in accounting of input tax credit - false and fabricated invoices so to take advantage of input credit, without supply of goods - HELD THAT:- This court has no reason to doubt the undertaking given by Sri Mathur that unless and until after receiving evidence and documents produced by the applicant, if satisfaction is arrived in terms of their being any suppression of fact or mis-statement or improper availment of input tax credit, no action is warranted to be taken to arrest the applicant. Application dismissed.
- 2021 (6) TMI 957 - MADRAS HIGH COURT
Reversal of Input Tax Credit - loss arising from manufacturing process - Section 17(5)(h) of the GST Act - HELD THAT:- The impugned assessment orders reject a portion of ITC claimed, invoking the provisions of clause (h). This relates to goods lost, stolen, destroyed, written off or disposed by way of gift or free samples. The loss that is occasioned by the process of manufacture cannot be equated to any of the instances. In the case of M/S. RUPA & CO. LIMITED, TIRUPUR VERSUS THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, THE COMMISSIONER OF CENTRAL EXCISE [2015 (9) TMI 293 - MADRAS HIGH COURT], a Division Bench of this Court decided a question of law in regard to the entitlement to Cenvat credit involving the measure of inputs used in the manufacturing process, in terms of the provisions of Section 9A and 2(g) of the CENVAT ....... + More
- 2021 (6) TMI 918 - GUJARAT HIGH COURT
Validity of summons issued u/s 70 - Proper officer - search/inspection proceedings u/s 67 of the CGST Act - EOU Scheme - Refund/allow recredit - Refund of duty paid on the goods exported towards fulfillment of the export obligation - fraud or any willful misstatement or suppression of facts - Section 2(91) of CGST Act read with Section 20 of IGST Act - HELD THAT:- From the bare reading of Section 70 of the CGST Act, it clearly emerges that the proper officer has the power to summon any person whose attendance he considers necessary either to give evidence or to produce the documents in any inquiry in the same manner in the case of a Civil Court under the CPC. Now, as per the definition of 'proper officer' as contained in Section 2(91), a 'proper officer' in relation to any function to be performed under the CGST Act means ....... + More
- 2021 (6) TMI 913 - ORISSA HIGH COURT
Provisional attachment of overdraft bank account - Section 83 of the Central GST Act - HELD THAT:- The Petitioner has approached this Court without availing the aforementioned remedy available to it in law. Consequently, the Court directs that the Petitioner shall, not later than 1st July 2021, file an objection to the order of provisional attachment of its bank account before the Commissioner and upon the receipt of such objection, the Commissioner shall proceed to fix a date for hearing the Petitioner, which date should be communicated to the Petitioner at least three days in advance. After hearing the Petitioner, the Commissioner shall pass a reasoned order in terms of Section 83 of the OGST Act and Section 159 (5) and (6) of the OGST Rules not later than 2nd August, 2021. The said order shall be communicated to the Petitioner not later than 9th August, 2021. Petition disposed off.
- 2021 (6) TMI 912 - ALLAHABAD HIGH COURT
Seeking grant of Anticipatory Bail - power to summon - compounding of offence - evasion of tax/duty - HELD THAT:- In view of the statement given by Sri D.C. Mathur, counsel for respondent no. 2, application for grant of anticipatory bail application is premature. This court has no reason to doubt the undertaking given by Sri Mathur that unless and until after receiving evidence and documents produced by the applicant, if satisfaction is arrived in terms of their being any suppression of fact or mis-statement or improper availment of input tax credit, no action is warranted to be taken to arrest the applicant. The application is premature and is not maintainable at this stage - application dismissed.
- 2021 (6) TMI 911 - MADRAS HIGH COURT
Validity of notice - Non-Service of SCN - Reversal of IGST - communication amounts to a demand in respect of which there has been no proper show cause notice or notice of any sort - HELD THAT:- The respondent has filed a counter wherein at paragraph 5 he states that the impugned communication is only an intimation of IGST payable and consequentially, a request to the petitioner to reverse the same. If that were so, then the impugned intimation shall be construed to put the petitioner to notice as to the proposal to reverse the same. The petitioner will file a reply to the same within a period of four weeks from today and further proceedings may be taken thereafter in accordance with law - Petition closed.
- 2021 (6) TMI 874 - MADRAS HIGH COURT
Permission to approach the appellate authority under the Goods and Service Tax Act, 2017 - HELD THAT:- Limitation for filing of appeal has been extended by the Supreme Court in a series of decisions viz., In Re: Cognizance for Extension of Limitation [2020 (5) TMI 418 - SC ORDER], [2020 (5) TMI 671 - SC ORDER], [2021 (1) TMI 261 - SC ORDER] and [2021 (3) TMI 497 - SC ORDER]. Since this writ petition is pending on the file of this Court from 12.03.2021, the petitioner is granted four (4) weeks from today, within which time, a statutory appeal may be filed challenging the order of assessment dated 20.05.2020 before the Commissioner (Appeals) - Petition disposed off.
- 2021 (6) TMI 869 - ALLAHABAD HIGH COURT
Grant of parole/interim Bail - offence under Section 132(1) (b) (c) and (i) of CGST Act - directions issued by "HPC" not followed - HELD THAT:- On perusal of direction issued by "HPC" on 30.4.2021, it is found that no such condition on the basis of which impugned order has been passed by Special Chief Judicial Magistrate, Meerut, therefore, impugned order lacks merit and is liable to be quashed. The order passed by Special Chief Judicial Magistrate, Meerut is quashed and petition is allowed - Special Chief Judicial Magistrate, Meerut is directed to reconsider the application of petitioner and pass reasoned order within one week from the date of production of computer generated copy of this order strictly in accordance with direction issued by "HPC" vide letter dated 30.4.2021.
- 2021 (6) TMI 828 - PUNJAB AND HARYANA HIGH COURT
Grant of regular bail - vires of Section 69 and 132 of the CGST Act - Section 132(1)(c) of the Central GST Act, 2017 and Punjab GST Act, 2017 - HELD THAT:- The interim/regular bail has been granted to the similarly placed persons. The order relied upon the counsel appearing for the State wherein regular bail has been denied to the petitioner therein was primarily on the ground that the investigation was still incomplete. In the instant case, the investigation is already complete and even the challan has also been presented. Therefore, no useful purpose would be served by keeping the petitioner behind the bars. The instant petition is allowed and the petitioner is directed to be released on regular bail on execution of adequate personal/surety bond amounting to ₹ 10 lakhs to the satisfaction of concerned trial Court/Duty Magistrate.
- 2021 (6) TMI 827 - GUJARAT HIGH COURT
Refund of IGST - tax paid on Ocean Freight under the reverse charge mechanism - Period of limitation - Constitutional Validity of N/N. 8/2017 - Integrated Tax (Rate) dated 28.06.2017 and the Entry No.10 of the N/N. 10/2017 - Integrated Tax (Rate) dated 28.06.2017 - lack of legislative competency - HELD THAT:- This Court in the writ-applicant’s own case for earlier period declared the Notification No.8/2017 - Integrated Tax (Rate) dated 28.06.2017 and the Entry No.10 of the Notification No.10/2017 - Integrated Tax (Rate) dated 28.06.2017 ultra vires as they lacked the legislative competency. This Court held that the levy of the IGST under the RCM on the Ocean Freight for the service provided by a person located in a non-taxable territory by way of transportation of goods through vessel from a place outside India to customs frontier o....... + More
- 2021 (6) TMI 777 - ALLAHABAD HIGH COURT
Grant of Anticipatory Bail - applicant is willing to produce all documents required and is also willing to get his statement recorded on the date fixed by the proper authority - Section 70 of the Central Goods and Services Tax Act, 2017 - HELD THAT:- The applicant states that he is willing to cooperate with the enquiry and comply with the summons. However, in view of Sections 193 and 228 IPC, he apprehends arrest which, in the present circumstances, is stated to be not required as no custodial investigation would be necessary as the applicant is willing to produce all documents required and is also willing to get his statement recorded on the date fixed by the proper authority - Matter requires consideration. The applicant is entitled to interim anticipatory bail in this case, at this stage - the applicant shall be released on interim ant....... + More
- 2021 (6) TMI 775 - ANDHRA PRADESH HIGH COURT
Seeking release of seized goods - silver biscuits - kacha silver articles - cash - typographical errors were made with regard to the particulars of the order of detention - HELD THAT:- The subsequent development in the form of passing of the final order of confiscation as well as imposition of tax, penalty and fine upon the petitioners has rendered their initial challenge to the show cause notice infructuous. The petitioners are at liberty to assail the final order before the appellate Forum in accordance with law, if they are so advised. The 1st respondent is directed to upload the order in electronic form in its official website forthwith, if not already done so as to enable to the asseessees to seek appropriate appellate remedy in accordance with law - petition disposed off.
- 2021 (6) TMI 772 - ANDHRA PRADESH HIGH COURT
Principles of natural justice - Validity of assessment order - no opportunity of hearing provided upon a revised SCN - Section 75(4) of the CGST Act - HELD THAT:- A plain reading of Section 75(4) of the CGST Act would leave no doubt in one’s mind that it is incumbent upon the assessing authority to give an opportunity of personal hearing to the assessee when a request in that regard is received in writing from it or where any adverse decision is contemplated against the assessee. In the present case, a clear and unequivocal prayer for personal hearing had been made by the petitioner-assessee which remained unheeded to and the impugned assessment order came to be passed. The procedure established by law, particularly, the opportunity of personal hearing was unfairly denied to the petitioner-assessee. It is trite law when a thing is p....... + More
- 2021 (6) TMI 768 - MADRAS HIGH COURT
Grant of Statutory Bail - availment of illegal Input Tax Credit - fake invoices - charge sheet not filed within the statutory period of 90 days - Section 132 (1) (i) of the CGST Act, 2017 - HELD THAT:- It is to be noted that admittedly, the learned Principal District and Sessions Judge, Coimbatore, granted bail to the petitioner on 14.12.2020 itself with certain conditions. Since the petitioner could not comply with the conditions imposed by the learned Principal District and Sessions Judge, filed a modification petition before this Court and this Court, by an order dated 22.02.2021, refused to modify the conditions and however, granted six week times to comply the conditions imposed by the learned Principal District and Sessions Judge, Coimbatore. However, without complying the conditions, the petitioner has taken the next available oppo....... + More
- 2021 (6) TMI 767 - PATNA HIGH COURT
Maintainability of petition - availability of equally alternative efficacious remedy - opportunity of hearing not provided - ex-parte order of assessment passed - principles of natural justice - HELD THAT:- This Court, notwithstanding the statutory remedy, is not precluded from interfering where, ex facie, it is opined that the order is bad in law. The ground of fair opportunity and ex-parte order does not assign any sufficient reasons even decipherable from the record, as to how the officer could determine the amount due and payable by the assessee. The order, ex parte in nature, passed in violation of the principles of natural justice, entails civil consequences. Petitioner undertakes to appear before the Assessing Officer on 26th of July, 2021 at 10:30 A.M., if possible through digital mode - Opportunity of hearing shall be afforded to the parties to place on record all essential documents and materials, if so required and desired - petition disposed off.
- 2021 (6) TMI 765 - PATNA HIGH COURT
Maintainability of appeal - appeal was dismissed only on the ground that the appellant has not submitted the certified copy of the impugned order in time - validity of Section 16(4) of the Central / Bihar Goods and Service Act, 2017 - HELD THAT:- It is noticed that the impugned order dated 28/01/2021 passed by the respondent no. 4, the Additional Commissioner of State Taxes (Appeal), Saran Division, Chhapra, cryptic in nature, needs to be set aside only on the ground that it does not even contain the reasons necessarily required for making the order self-explainable and/or comprehensible. The Appellate Authority summarily dismissed the appeal without assigning any cogent reason, thus, seriously prejudicing the petitioner’s cause and case - It is stated before this Court that the petitioner has already deposited 100 per cent of the a....... + More