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2022 (6) TMI 1286
Validity of search proceedings - Presence of petitioner during search proceedings - HELD THAT:- The petitioner will remain present at the business premises located at 2105, Ground Floor, Bawana Road, Narela, North Delhi, Delhi-110040, on 06.06.2022, at 11:00 AM. Insofar as the godown is concerned, which is located at Ground Floor, Plot No. 72/20, 21, Bawana Road, Gali No. 2, Prem Colony, Narela, Delhi-110040, the petitioner will remain present at the said premises on 07.06.2022, at 11:00 AM - Ms Shweta Singh, Advocate is also permitted to remain present at the premises referred to hereinabove, on the aforementioned dates, when search is carried out by the respondents. It is, however, made clear that Ms Singh will not intercede/interfere in the search proceedings. List the matter on 27.09.2022.
2022 (6) TMI 1258
Validity of assessment order - search and seizure proceedings - proper service of notices or not - proper opportunity of hearing was provided or not - violation of principles of natural justice - HELD THAT:- There was a surprise inspection in the petitioner's showrooms, Office and Godown from 14.09.2021 to 16.09.2021 and certain defects were pointed out and thereafter, explanation sought for. Though the petitioner had sent their objections and their authorized representative/Chartered Accountant appeared before the respondent, but they were unable to give proper explanation with supporting documents. This is a merit of the case. It is seen that after issuance of notice in Form DRC-01A, dated 06.12.2021, the respondent has issued Form GST DRC-01A. Thereafter, if the petitioner has got any objection and not paid tax as ascertained, a sh....... + More
2022 (6) TMI 1257
Validity of provisional attachment order - proceedings under Section 67 has already been concluded - Section 83 of the CGST Act - HELD THAT:- The order of provisional attachment passed on 20th January, 2021 during the pendency of the proceedings under Section 67 of the CGST Act has worked out as admittedly the proceedings under Section 67 has already been concluded and the department is said to be in the process of proceeding to take action under Section 74 of the CGST Act. The respondents are directed to intimate the appellants’ banker within one week from the date of receipt of the server copy of this order to lift the attachment of the said bank account - Application allowed.
2022 (6) TMI 1204
Levy of IGST - credit card services - interest component of the Equated Monthly Instalments (EMI) of the loan granted by the respondent Bank on credit card - seeking direction upon the Bank and the IGST authorities to refund the IGST collected from the petitioner - maintainability of writ petition as well as lack of jurisdiction of this Hon’ble Court - HELD THAT:- The principal objection of the respondents against maintainability of the instant writ petition is that the writ petition against the bank, which is not a nationalised bank is not maintainable. Article 226(1) of the Constitution of India lays down that notwithstanding anything in Article 32, High Court shall have power throughout the territories in relation to which it exercises jurisdiction to issue to any person or authority, including in appropriate cases, any governmen....... + More
2022 (6) TMI 1168
CENVAT Credit - capital goods - CGST transitional credit not received in electronic credit ledger, inspite of filing TRAN-1 - HELD THAT:- Though petition was served and is getting listed since 21st March 2022, no reply has been filed. Therefore, the averments in paragraph nos.12, 13 and 14 are uncontroverted - to hold petitioner as someone who did not meet the deadline to avail the Cenvat Credit on Capital goods will be too harsh a view to take. Even for a moment if we proceed on the basis that the case did not involve any technical issue as alleged by Respondent No.6 the fact is petitioner filed Form on 26th September 2017. The petitioner is allowed to file required Form by claiming Cenvat Credit and respondent shall within 2 weeks open online portal/provide a link to petitioner for filing the Form - petition disposed off.
2022 (6) TMI 1082
Maintainability of petition - availability of alternative remedy of appeal - petitioner submits that there is remedy of filing of an appeal under Section 112 of the UPGST Act before the GST Appellate Tribunal but since GST Appellate Tribunal has still not been constituted, as such, the petitioner has filed instant writ petition before this Court - HELD THAT:- It is prima facie evident from the Annexure No. 8 that M/s Shree Trading Company is registered on the portal of the GST. It is also evident therefrom that SGST and CGST has been paid by the petitioner. Further the petitioner has also not been afforded proper opportunity to rebut/respond to the demand notice as he was bed ridden at that time. Matter requires consideration - List/put up this matter in the week commencing 8th of August 2022.
2022 (6) TMI 1078
Seeking grant of bail - wrongful availment of Input Tax Credit - by procuring invoices from fake and fictitious firm - supply of goods without payment of tax and without issuing invoices - bailable offence or not - non-cognizable offence or not - HELD THAT:- Considering the fact that the allegation against the present applicant is of wrongfully utilizing Input Tax Credit of Rs.6,95,32,472/- and supplied taxable goods without payment of taxes and without issuing invoices to the tune of Rs.27,70,559/-, totalling Rs.7,23,03,031/-, and that offence under the Act are bailable and non-cognizable except for the offence under Section 132 (5) of the Act, further considering that the applicant can be punished with maximum sentence of 5 years with fine, he is in jail since 27.10.2021, further considering that Proprietor of the firm namely, Rohan Tan....... + More
2022 (6) TMI 1077
Maintainability of petition - availability of alternative remedy - Demand of an amount being the difference in the ITC availed in Form GSTR-3B which was auto populated in Form GSTR-2A - HELD THAT:- The GST enactments and the rules made thereunder are a complete code by themselves. The provisions in the GST Rules have been well thought of and have been drafted using the vast experience gained under the erstwhile MODVAT Rules under the erstwhile Central Excise Rules, 1944 and its subsequent avatars under the Cenvat Credit Rules, 2001, 2002 and later under 2004 and under the various VAT enactments and the VAT Rules made thereunder - Most of the difficulties faced in the implementation of GST law was are on account of the technical glitches as returns and forms are system driven and returns are filed electronically. The information contained ....... + More
2022 (6) TMI 1026
Seeking grant of Regular Bail - second complaint on identical allegations - It is contended that immediately after the petitioner secured bail pursuant to the order dated 18.05.2021, the present case was registered against her and she was again arrested on 18.05.2021 and is in custody till today - HELD THAT:- Admittedly, the petitioner is in custody in this case since 09.12.2020 and though the petitioner had secured bail on 18.05.2021 on a complaint containing identical allegations, the said benefit has been denied by filing a second complaint containing the same allegations. The petitioner is ordered to be released on regular bail subject to furnishing bail bonds in the sum of Rs.10,00,000/- with one surety in the like amount to the satisfaction of the learned Illaqa Magistrate/Duty Magistrate with the conditions imposed - petition allowed.
2022 (6) TMI 964
Demand of interest in terms of Section 50 of the Central Goods and Services Tax Act, 2017 - period July, 2017 to September, 2021 - HELD THAT:- Apprehending demand of recovery, since there is no response till date to the request seeking personal hearing, the present Writ Petition has come to be filed challenging the quantification in the impugned order. Seeing as what remains is only a proper quantification of the demand based on the rival quantifications between the Department and the petitioner, it would suffice that the petitioner be directed to appear before the respondent on Friday, the 24th of June, 2022 at 10.30. am. without expecting any further notice in this regard. Let the parties deliberate upon the matter and arrive at a proper quantification of the demand, pursuant to which fresh demand of interest payable may be raised. Petition allowed.
2022 (6) TMI 963
Seeking grant of Anticipatory Bail - Fraudulent availment of Input tax credit - present applicant is alleged to be the mastermind of the entire scam - relevancy of statement under Section 70 of the GCST Act - HELD THAT:- This Court based upon the submissions of the learned Public Prosecutor more particularly relying upon confidential documents provided to this Court, is of the opinion that the present applicant, who was mastermind of the entire scam, whereby the entity in question one M/s Madhav Copper Limited had availed input tax credit to the tune of Rs.137.28 Crores. It also clearly appears from the said documents that the present applicant was also a prime beneficiary of the scam in question. In the considered opinion of this Court, when learned Co-ordinate Bench of this Court has thought it fit not to exercise its discretion in favo....... + More
2022 (6) TMI 907
Issuance of SCN - issuance of notice under Section 73 of the Act when show cause notice is already issued and adjudicated under Section 74, for the same cause of action - HELD THAT:- Issue notice to the Respondent, through all permissible modes, returnable on 05.08.2022 before the Roster Bench. Till the next date of hearing, the impugned Demand Notice dated 02.06.2022 [Form GST DRC - 01A] - Reference Number: ZD070622001486M issued by the Respondent, is stayed.
2022 (6) TMI 852
Restoration of petitioner's GST registration - no opportunity being given to explain the reason - HELD THAT:- When the matter is taken up for hearing today (ie. 17.06.2022), the learned counsel appearing for the petitioner submitted that the petitioner would deposit 10% of the total amount of tax within a period of three (3) weeks and file appeal before the Appellate Authorities as per Section 107 (6) (b) of Central Goods and Services Tax Act. Recording the same, the petitioner is directed to deposit 10% of the total amount of tax, within a period of three (3) weeks from 20.06.2022 and he would make submission before the Appellate Authorities. Petition dismissed.
2022 (6) TMI 851
Freezing of Bank Accounts of the petitioner - recovery of the amount of tax interest and penalty - infringement of the fundamental rights guaranteed to the petitioner under Article 14 and 19 (1)(g) and the constitutional right granted under Article 300A of the Constitution of India - non-constitution of GST council in the State of Bihar - remedy under Section 112 of the GST Act not available to petitioner - HELD THAT:- This Court finds that in the prayer portion of the writ application in paragraph ‘1’ (L), the petitioner has prayed for quashing of the order dated 16.12.2021 and summary of the demand issue in form GST APL-04 dated 21.12.2021, the petitioner has also challenged the order passed under Section 73 of the GST Act and the summary demand issued in Form GST DRC-07 dated 03.03.2020 but from the tone and tenor of the pr....... + More
2022 (6) TMI 850
Detention of goods alongwith the vehicle - quantum of security for provisional release of goods - discrepancies in the shipment of the goods and the documents accompanying the consignments - HELD THAT:- The statutory provision envisages detention and seizure, if the goods in question are found to have been conveyed in contravention of the provisions of the Act or Rules. Post such detention or seizure, the seized goods 'shall' be released subject to satisfaction of the conditions set out under clauses (a) to (c) of Section 129(1) of the Act. Clauses (a) and (b) deal with the quantification of the penalty, clause (a) in the case of voluntary payment by the assessee and clause (b) in cases where the assessee does not come forward to remit the penalty. In either case, the remittance of the penalty is to be by way of security equivalen....... + More
2022 (6) TMI 849
Grant of refund of the amount of IGST already paid by the applicants with appropriate interest on such refund - Entry No.10 of Notification No.10/2017-IGST (Rate) dated 28.6.2017 - HELD THAT:- The Division Bench of this Court vide judgment and order dated 23.1.2020 [2020 (1) TMI 974 - GUJARAT HIGH COURT] passed in the captioned writ petition along with other writ petitions allowed the writ petitions and declared Entry No.10 of Notification No.10/2017-IGST (Rate) dated 28.6.2017 as ultra vires the Act. He would further submit that during the pendency of the present application, Civil Appeal No.1390 of 2022 and allied appeals preferred at the instance of the respondents also came to be dismissed by judgment and order dated 19.5.2022 passed by Hon'ble Apex Court. He, therefore, would submit that necessary direction may be issued to the respondents to refund the amount of tax already paid by the applicant. The present application requires consideration and hence, the same is allowed.
2022 (6) TMI 815
Validity of adjudication order - opportunity of personal hearing not provided to the petitioners in spite of specific request from the petitioners in their reply to the show-cause-notice - violation of principle of natural justice - HELD THAT:- On perusal of the impugned adjudiction order it appears that though the Adjudicating Authority concerned has recorded that the impugned order has been passed after considering the reply filed by the petitioners but nowhere it appers that the petitioners’ request for personal hearing was either considered or rejected. The impugned order dated 9th May, 2021 is set aside and the matter is remanded back to the Adjudicating Officer concerned to pass a fresh order after giving an opportunity of hearing to the petitioners or their authorised representative within eight weeks from the date of communication of this order - petition allowed by way of remand.
2022 (6) TMI 768
Levy of IGST - Ocean Freight - services provided by a person, located in a non-taxable territory, by way of transportation of goods on a vessel from a place outside India up to Customs station of clearance in India - HELD THAT:- On perusal of judgement of Hon’ble Supreme Court in UNION OF INDIA & ANR. VERSUS M/S MOHIT MINERALS PVT. LTD. THROUGH DIRECTOR [2022 (5) TMI 968 - SUPREME COURT], while agreeing with the view taken by the High Court in MOHIT MINERALS PVT LTD VERSUS UNION OF INDIA & 1 OTHER [2020 (1) TMI 974 - GUJARAT HIGH COURT], held to the extent that a tax on the supply of a service, which has already been included by the legislation as a tax on the composite supply of goods, cannot be allowed. Appeal dismissed.
2022 (6) TMI 767
Scope of Advance Ruling application - Classification of services - rate of tax to sub-contractor - sub-contractor executes works contract pertaining to dam, wherein the principal contractor is liable for tax @12% for the period from 22.01.2017 to 25.01.2018 - HELD THAT:- Sub section 2 of Section 97 provides the questions on which the advance ruling can be sought under this Act. Section 98 provides the procedure for receipt of the application. The first proviso to Sub-section 2 of section 98 is coming in the way of the petitioner and relying on such provision the Authority as well as Appellate Authority have declined to grant advance ruling to the petitioner - According to the proviso, the authority shall not admit the application where the question raised in the application is already pending or decided in proceedings under any of the pro....... + More
2022 (6) TMI 766
Maintainability of SCN - refund of accumulated credit of compensation cess - principal grounds of challenge to the show cause notices and subsequent orders are that the refund despite being due to the petitioner in law has been wrongly denied and the consequential orders of refusal to refund are non-speaking - violation of principles of natural justice - HELD THAT:- The claim for refund has been declined by assigning reasons which may be cryptic on bare perusal but are sufficient to enable the assessee to know the exact cause for rejection of the claim for refund. The reasons assigned could have been more elaborate but that by itself cannot render the impugned orders vitiated. The reasons assigned are sufficient to save the orders from being sacrificed at the alter of natural justice (non-speaking order). Pertinently, the reasons assigned....... + More