Advanced Search Options
GST - High Court - Case Laws
Showing 61 to 80 of 95 Records
More information of case laws are visible to the Subscriber of a package i.e:- Party Name, Court Name, Date of Decision, Full Text of Headnote and Decision etc.
-
2021 (6) TMI 228
Refund of IGST and cess - HELD THAT:- Counter-affidavit(s) will be filed within five weeks from today. Rejoinder(s) thereto, if any, will be filed before the next date of hearing - Issue notice - List the matter on 26.08.2021.
-
2021 (6) TMI 227
Seeking grant of anticipatory bail - offences under Section 132 (1) (b) & (c) punishable under Section 132 (1) (i) of the Central Goods & Service Tax Act, 2017 - HELD THAT:- Mr. Saurabh Goel, Advocate, who is also appearing through video conferencing, accepts notice on behalf of the respondent-complainant. List again on 24.08.2021 - Meanwhile, in the event of arrest, the petitioner be released on interim bail subject to her furnishing personal bonds and surety to the satisfaction of Arresting/Investigating Officer. However, the petitioner shall join the investigation as and when called upon to do so and shall abide by the conditions as provided under Section 438 (2) Cr.P.C.
-
2021 (6) TMI 216
Refund of GST from the electronic cash ledger - it is submitted that once an acknowledgment is issued in respect of the refund application, no deficiency memo can be issued - HELD THAT:- There is a default in compliance of Rule 90(1) read with para 2(d) of Circular No.79, and since the acknowledgment in FORM GST RFD-02 was not issued within 15 days, the order under challenge is set aside and the matter is remanded back to the 1st respondent to deal with the request of the petitioner in all respects, in accordance with law, within a period of two to three weeks from 25.11.2020.
Petition allowed by way of remand.
-
2021 (6) TMI 184
Refund of Export benefits - Section 16 of Integrated Goods and Service Tax Act, 2017 read with Section 54 of Central Goods and Service Tax Act, 2017 - HELD THAT:- The concerned Respondents are directed to decide the claim of refund of the Petitioner, details of which have been furnished in the writ petition, as early as possible and practicable, in accordance with law, rules, regulations and Government policies applicable to facts of the case and also keeping in mind the judgment of Hon’ble Supreme Court in MAFATLAL INDUSTRIES LTD. VERSUS UNION OF INDIA [1996 (12) TMI 50 - SUPREME COURT] preferably within a period of 12 weeks from the date of receipt of copy of this order.
Counsel for the Petitioner assures that Petitioner shall co-operate with the concerned Authority in providing requisite documents and information necessary for arriving at a final decision.
Petition disposed off.
-
2021 (6) TMI 182
Validity of blocking of credit ledger and its continuance beyond one year - Rule 86-A(3) of the CGST Rules, 2017 - HELD THAT:- Without entering into the merits of the order blocking of the electronic credit ledger, in light of Rule 86-A(3), restriction in blocking of the electronic credit ledger cannot be extended beyond the period of one year from the date of imposing such restriction and accordingly, in light of blocking having been made on 21.01.2020, its continuance in the present instant is impermissible in law.
Accordingly, it is declared that the action of the respondents in continuing the blocking of electronic credit ledger is set aside. - Consequential orders and restoring credit to the electronic credit ledger to be made forthwith.
Petition disposed off.
-
2021 (6) TMI 176
Recall of order - service of notice - Interest due arising from late filing of return has not been paid - HELD THAT:- It appears that the system and the operators are solely responsible for the harassment being meted out to the poor assesses. As the enquiry referrred to by Mr. Trivedi is not on record, this Court is unable to decipher whether, the harassment to the taxpayer is a personal one or the system/service provider is to be blamed. Thus, it is deemed fit that the respondent no.3 is directed to file its response with regard to the submissions made by the applicant so that this Court may fix the liability on the relevant person.
This Court is of the view that a direction for payment of cost as against the applicant and the observations shall remain stayed till the next date.
-
2021 (6) TMI 153
Maintainability of petition - refund of CGST - fixation of Special rate - HELD THAT:- The Commissioner of CGST, Guwahati (respondent no.2) shall dispose of the application submitted by the petitioner, received in the office of the Commissioner on 05.03.2021, for fixation of special rate within a period of 4(four) weeks from the date of receipt of the certified copy of the order. It is provided that till such decision is taken, no coercive measure be taken against the petitioner pursuant to the demand notice dated 28.12.2020 and recovery notice dated 27.01.2021 impugned in this writ petition.
List the matter on 19.05.2021.
-
2021 (6) TMI 149
Interim release of the goods at the time of filing of the appeal - HELD THAT:- The resolution is not clear as to how the interim release of the goods can be given as at the time of filing of the appeal, the petitioner has deposited the entire 100% of the tax, 100% of the penalty and 10% of the fine amount also. It seems that provisions of Sections 130 and 140 of Punjab Goods Service Tax Act, 2017 are not clear with respect to the release of the confiscated goods.
The orders dated 19.03.2021 is being clarified that subject to furnishing of bonds to the satisfaction of the respondents, the confiscated goods be released, keeping in view the petitioner has deposited 100% tax, 100% penalty and 10% of the fine amount - Application disposed off.
-
2021 (6) TMI 144
Grant of Interim Bail - core argument of the petitioner's counsel was that the case of the petitioner would fall only under Section 132(1)(e) of the Central Goods and Services Tax Act 2017 which is a non-cognizable offence - HELD THAT:- The fact remains that the petitioner was arrested and was in custody for about six days. The petitioner has also remitted a sum of ₹ 2,67,39,619/- towards tax dues which aspect was taken note of for granting bail. The petitioner was also directed to stay within the Corporation limits of Madurai and appear before the first respondent daily. This condition was subsequently relaxed. Presently the petitioner is appearing before the first respondent twice a week.
The re-arrest of the petitioner is not going to serve any purpose, interim bail earlier granted to the petitioner is made absolute. The condition imposed by this Court to appear before the respondents twice a week is also relaxed and the petitioner undertakes before this Court that he would appear before the authority concerned as and when required - petition disposed off.
-
2021 (6) TMI 140
Input tax credit - stand of the respondents is that since the dealers have not proved that failure to successfully upload was due to technical glitches in the portal, the petitioners cannot be granted relief - HELD THAT:- The respondent is directed Nos.5 to 7 that to take up the matter once again with GSTIN and ensure that the petition mentioned TNVAT credit available to the petitioners is duly reflected in the respective Electronic Credit Ledgers of the petitioners.
Petition allowed.
-
2021 (6) TMI 139
Input tax credit - non-payment of GST from April, 2018 to March 2019 - concealment of facts - initiation of inquiry under Section 74(1) of the CGST Act, 2017 - HELD THAT:- This court is of the view that since a proceeding under Section 74(1) of the CGST Act, 2017 has been launched by the respondent No.5, that proceeding should be allowed to reach its logical end. But for the contemplative action, due payment of the petitioner is on hold, the respondent No.5 is directed to complete the proceeding within a period of 2(two) months from the date of receipt of the reply from the petitioner without fail.
It is useless to keep the writ petition pending and no purpose would be served thereof, inasmuch as if by the final order, is aggrieved, that would give rise to a new cause of action - petition disposed off.
-
2021 (6) TMI 108
Transition of unutilized CENVAT credit - rectification of mistake in filing TRAN-1 form - HELD THAT:- The taxpayers have filed the TRAN-1 Form within time, however on account of an inadvertent mistake on their part, incorrect details have been submitted via the TRAN-1 Form, and thus, they seek revision/rectification of their TRAN-1 Form.
It is seen that since there is no effective mechanism provided for the revision/rectification of TRAN-1 Form, the Petitioners were forced to approach this Court under Article 226 of the Constitution. There is no dispute as to the fact that the Petitioners filed the TRAN-1 Form within the prescribed time, however, they were precluded from claiming their transitional credit on account of inadvertent error on their part due to filling in of wrong details or omissions. In the opinion of this Court, a genuine mistake should not result in the Petitioners’ losing out on their accumulated credit which is protected by Article 300A of the Constitution. The lack of an effective revisional mechanism would leave the taxpayers remediless, which, to our minds, could not be the intention of the law, and moreover, no provision was brought to our notice which extinguishes the said right of the taxpayer. For such reasons, the present set of cases are also allowed.
All the petitions in the first, second and third batch are allowed - Respondents are directed to either re-open the online portal so as to enable the Petitioners to file TRAN-1 Form electronically, or to accept the same manually on or before 30th June, 2021.
-
2021 (6) TMI 106
Grant of Interim Bail - Constitution of High Power Committee - 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 dated 10.5.2021 passed by Special Chief Judicial Magistrate, Meerut is quashed and petition is allowed.
-
2021 (6) TMI 104
Credit of refund that was sanctioned based on PMT-03 - ineligible input tax credit - HELD THAT:- Taking note of the order dated 07.04.2021 and the Undertaking of the Department as recorded on 07.04.2021 and the stand of the Department as regards the show cause notice dated 11.09.2020 and in light of the orders passed in this petition on various dates, no further grievance of the petitioner survives for redressal and accordingly further adjudication in the matter does not arise.
This petition is disposed off as not calling for any further orders.
-
2021 (6) TMI 102
Scope of the Contract - Deduction at source towards GST - Impact of increase rate of GST as 12% from existing tax as 2% or 5% - G.O.Ms.No.296 Finance (Salaries) Department, dated 09.10.2017 - HELD THAT:- The agreement between the parties was entered into on 25.01.2016. The nature of work was to provide Under Ground Sewerage Scheme to Karaikudi Municipality in Sivagangai District including maintenance of the scheme for five years. The contract price was ₹ 102,63,58,582/- only - There can be no doubt that this contract price included cost factor, profit margin and tax component(TNVAT and Excise Duty). There can also be no doubt that during the relevant time, rate of tax was 2% for civil works contract and 5% for other works contract. There is again no doubt that it has now been enhanced to 12% under the GST. The Government itself has taken a policy decision that this additional tax burden will have to be borne only by the purchaser and not by the contractor.
The petitioner's counsel made it clear that the petitioner should not be saddled with tax liability. When the petitioner entered into an agreement with the respondent Board, the contract price comprised three components, namely, cost factor, profit margin and tax component. There cannot be any contest regarding the cost factor and profit margin. The tax liability will have to be borne by the respondent Board. The respondents are directed to rework the terms of the contract and enter into a revised agreement with the petitioner. The entire exercise shall be concluded within a period of eight weeks from the date of receipt of a copy of this order.
Petition allowed.
-
2021 (6) TMI 82
Grant of Anticipatory Bail - petitioner has neither appeared nor replied to the summons issued - HELD THAT:- Subject to petitioner appearing before the respondent authority and joining investigation, it is directed that in case the respondent authority decides to proceed under Section 69 of the Central Goods and Services Tax Act, 2017 and take coercive measures, a 7-day advance notice shall be served on the petitioner - Bail application disposed off.
-
2021 (6) TMI 81
Seeking modification of the order - HELD THAT:- There is no reason to disbelieve the assertions made by Ms. Gupta in her application which are supported by an affidavit.
Accordingly, the order dated 28.04.2021 shall stand modified to the extent that the said proceedings will reflect the presence of Ms. Gupta - The application is disposed of.
-
2021 (6) TMI 80
Refund of Integrated Goods and Services Tax - petitioner’s principal grievance, is that, the refund of Integrated Goods and Services Tax due to it for the financial year 2019-2020 has not been remitted up until now - HELD THAT:- Issue notice.
List the matter on 04.08.2021.
-
2021 (6) TMI 79
CENVAT credit - inputs utilized for providing output services - HELD THAT:- In the present case, the Court is satisfied that the Petitioner's difficulty in filling up the correct credit amount in the TRAN-1 Form is a genuine one which should not preclude him from having his claim examined by the authorities in accordance with law - Accordingly, a direction is issued to the Respondents to either open the portal so as to enable the Petitioner to file TRAN-1 Form electronically or to accept a manually filed TRAN-1 Form on or before 30th June, 2021.
Petition allowed.
-
2021 (6) TMI 78
The suggestions concerning Central Goods and Services Tax Act, 2017 will be put to the GST Council and Central Board of Indirect Taxes and Customs (CBIC) - Likewise, the suggestions pertaining to the Income Tax Act, 1961 (in short ‘the Act’) will be put to the Central Board of Direct Taxes.
List the captioned matters on 01.06.2021.
|