|
Advanced Search Options
GST - High Court - Case Laws
Showing 1 to 20 of 115 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.
-
2023 (3) TMI 1360
Condonation of delay in filing petition - present petition under Article 226 of the Constitution of India has been filed after a delay of more than 2 years - detention of goods alongwith vehicle - vehicle number not mentioned on E-way bill - HELD THAT:- The appellate authority after considering the order passed by the adjudicating authority had noted that the appellant did not file any document/evidence to show that on e-bill vehicle number was mentioned. Once the papers were not in accordance with the provisions of Act, 2017 and rules made thereunder, the adjudicating authority has proceeded to assess the tax and imposed penalty. The appellate authority did not find any error on law or facts. Sri H.N. Tiwari, learned counsel appearing for the petitioner submits that because of spread of COVID-19 the petitioner did not appear before the a....... + More
-
2023 (3) TMI 1359
Maintainability of petition - availability of statutory remedy of appeal - non-constitution of Tribunal - recovery of transitional credit - deduction of tax under Section 41 of the BVAT Act and carried forward under the VAT return - transitional to GST regime - HELD THAT:- Due to non-constitution of the Tribunal, the petitioner is deprived of his statutory remedy under Sub-Section (8) and Sub-Section (9) of Section 112 of the B.G.S.T. Act. Under the circumstances, the petitioner is also prevented from availing the benefit of stay of recovery of balance amount of tax in terms of Section 112 (8) and (9) of the B.G.S.T Act upon deposit of the amounts as contemplated under Sub-section (8) of Section 112 - The respondent State authorities have acknowledged the fact of non-constitution of the Tribunal and come out with a notification bearing Or....... + More
-
2023 (3) TMI 1358
Search and seizure - Valuation of goods - service of SCN (to accountant of the firm) - goods quantified only on the basis of the eye estimation - power of taking recourse to Section 73 or Section 74 of the Act, while proceeding to pass an order under Section 130 of the GST Act - Whether tax can be assessed/ determined in exercise of powers under Section 130 of the GST Act? - HELD THAT:- In the light of what has been decided by this Court in the case of M/s Metenere Limited [2020 (12) TMI 790 - ALLAHABAD HIGH COURT], it is clear that the entire exercise resorted to under Section 130 of the GST Act for assessment/ determination of the tax and the penalty is neither stipulated under the Act, nor can be done in the manner in which it has been done, more so, in view of the fact that the department itself had undertaken the exercise of quantify....... + More
-
2023 (3) TMI 1357
Detention of goods alongwith vehicle - detention mainly on the ground that the goods were without E-Way bill - petitioner argues that the order imposing the penalty that too on valuation without jurisdiction is wholly bad in law. HELD THAT:- Section 7 of the Act provides for levy and collection of tax and Chapter IV provides for determination of value of supply. Section 15 of the Act provides for value of taxable supply, Section 15(4) makes it clear that if the value of the supply of goods or services or both cannot be determined under Section (1), the same shall be determined in such manner as may be prescribed - the value of the goods in transit is to be determined in accordance with the provisions of Section 15 declared in an invoice or a bill of supply or a delivery challan in respect of the consignment. Even Section 15 Sub-Section 1 ....... + More
-
2023 (3) TMI 1326
Levy of penalty for late filing of the GST returns - cancellation of its GSTIN registration - HELD THAT:- It is clear from the above that the order dated 14.12.2020, rejecting the petitioner’s application for revocation of cancellation of GSTIN registration is unsustainable. It provides no reason as to why the petitioner’s application was rejected - the only reason is that the petitioner had not responded to the Show Cause Notice dated 27.10.2020. It is hard to accept that there could be any meaningful response to the said Show Cause Notice. It sets out no reason at all for proposing to reject the petitioner’s application for revocation of cancellation. It is also noticed that the petitioner’s principal contention was that it had already complied with the requirement of filing the returns on the date when the order....... + More
-
2023 (3) TMI 1325
Request for the statements to be videographed - permission to be accompanied by an advocate who will be present at the venue at a visible distance but not audible - HELD THAT:- It is directed that the statement of the petitioner or its officer shall be recorded during business hours that is during 09:00 a.m. to 07:00 p.m., shall be videographed during the said proceedings, and the concerned employee / officer of the petitioner company, if accompanied by an advocate would be allowed to remain at a visible but not audible distance. Petition disposed off.
-
2023 (3) TMI 1324
Rejection of request for amendment of TRAN-1 - HELD THAT:- The petitioner has categorically missed the bus, seeing as the judgment of the Hon'ble Supreme Court in the case of UNION OF INDIA & ANR. VERSUS FILCO TRADE CENTRE PVT. LTD. & ANR. [2022 (7) TMI 1232 - SC ORDER] has granted a window as a final opportunity for correction of all errors arising from filing of TRAN-1 and 2. The petitioner, being an assessee for the purposes of the Act would/should, no doubt had been aware of all these developments and should have availed of the same in time. Substantial efforts were taken by the Registry of this Court as well as by the revenue authorities in listing those matters that related to amendment of TRAN-1 and 2 during the period when the benefit under the aforesaid judgment was operative, till 30.11.2022. However, the primary res....... + More
-
2023 (3) TMI 1323
Seeking grant of regular bail - availment of input tax credit by fabricating invoices resulting in the generation of bills - evasion from payment of Goods and Services Tax (GST) - bail rejected on the ground that the petitioner is the main accused in a scam involving evasion of GST to the tune of crores of rupees and that in case he is released on bail, he is likely to influence the witnesses and in turn the course of his trial. HELD THAT:- Primarily, the evidence collected by the State against the petitioner is documentary; investigation in this case is complete; it is not the case of the State that during the course of investigation the petitioner did not cooperate; the petitioner has already undergone actual custody of nearly 01 year and 05 months; even if convicted, the maximum sentence which can be imposed on him is 05 years; most of....... + More
-
2023 (3) TMI 1322
Detention of goods and conveyance of the petitioner - interaction, interplay and inter se application of Section 129 and Section 130 of the Central Goods and Services Tax Act, 2017 - HELD THAT:- As far as prayer for interim relief is concerned regarding release of the goods and vehicle of the petitioner, the same deserves to be considered on the same line and upon imposition of the similar conditions as done in M/S. VED ENTERPRISE VERSUS STATE OF GUJARAT [2022 (11) TMI 1335 - GUJARAT HIGH COURT]. It is directed that the respondents shall release the goods and conveyance of the petitioner, confiscated and detained pursuant to the aforementioned order No. 877 dated 12.11.2022 passed in FORM GST MOV-11, subject to the conditions imposed - application allowed.
-
2023 (3) TMI 1265
Valuation - wages provided to the employees and statutory payments of EPF and ESI, etc., will fall within the ambit of the GST or not - opportunity of hearing not provided to petitioner, who is an old aged lady of 75 years - violation of principles of natural justice - HELD THAT:- As per the communication received from the Joint Commissioner (ST) Vijayawada-II Division, leaving the tax period of May 2021 to September 2021, the assessment is confined under the present impugned order for the remaining period i.e., April 2021 and from October 2021 to March 2022. Accordingly, the impugned Assessment Order was passed fixing a total tax liability including interest and penalty at Rs.56,95,19,461/-. No doubt the 3rd respondent has extended some opportunity to the petitioner for personal hearing. However, the fact remains that the petitioner coul....... + More
-
2023 (3) TMI 1264
Maintainability of petition - petitioner does not have an equally efficacious remedy of an appeal before the Goods and Services Tax Tribunal because the same has not been constituted as yet - denial of refund of integrated tax paid in respect of services provided to an entity located overseas - opportunity of hearing not provided - principles of natural justice - HELD THAT:- It is not disputed that the petitioner was not given an opportunity to meet the case that it was not entitled to refund as the services provided by it was as an intermediary. It is, thus, clear that the impugned order has been passed in violation of the principles of natural justice. It is considered apposite to set aside the impugned order and matter remanded to the Appellate Authority to decide the petitioner’s appeal afresh, including the question as to wheth....... + More
-
2023 (3) TMI 1263
Levy of IGST - ‘service’ aspect of the transaction - composite supply - supply of services by the shipping line - HELD THAT:- The issue involved in this intra-Court appeal in view of the decision of the Hon’ble Supreme Court in the case of Union of India & Ors. vs. Mohit Minerals Pvt. Ltd. [[2022 (5) TMI 968 - SUPREME COURT]], where it was held that The impugned levy imposed on the ‘service’ aspect of the transaction is in violation of the principles of composite supply’ enshrined under Section 2(3) read with Section 8 of the CGST Act. Since the Indian importer is liable to pay IGST on the ‘composite supply’, comprising of supply of goods and supply of services of transportation, insurance etc. in a CIF contract, a separate levy on the Indian importer for the ‘supply of services&rs....... + More
-
2023 (3) TMI 1262
Revocation of cancelled petitioner's Registration Number under TNGST Act - non-filing of GSTR-3B for a continuous period of six months under Section 29(2)(c) of the Act - HELD THAT:- Similar issue decided by Principal Bench of this Court in TVL. SUGUNA CUTPIECE CENTER VERSUS THE APPELLATE DEPUTY COMMISSIONER (ST) (GST) , THE ASSISTANT COMMISSIONER (CIRCLE) , SALEM BAZAAR. [2022 (2) TMI 933 - MADRAS HIGH COURT], wherein, it is held that no useful purpose would be served by keeping the petitioners out of the Goods and Services Tax regime, as such assessee would still continue to do business and supply goods and services. Since the issues are similar in nature, the writ petition is disposed of in terms of the Order in Suguna Cutpiece.
-
2023 (3) TMI 1261
Principles of Natural Justice - Validity of impugned order - no pre-assessment notice/show cause notice was issued prior to passing of the impugned order - transitional credit allegedly wrongly availed along with interest at the rate of 24% - HELD THAT:- The petitioner has placed on file at pages 13 and 14 of compilation dated 15.12.2020 accompanying the typed set the screen shot of the dash board of the user/tax payer on the Goods and Services Tax website setting out the sequence of notices issued between 30.10.2018 and 14.05.2020 to the petitioner. Nowhere, do notice dated 20.09.2019 or Form DRC 01 dated 05.02.2020 figure. There is no defence to this position. In light of the documentary evidence that has been produced which is a print out of the virtual summary of notices issued to the petitioner and this being the admitted position, the impugned order is liable to be set aside - Petition allowed.
-
2023 (3) TMI 1260
Cancellation of GST registration of petitioner - failure to file statutory returns - time limitation - Section 29 of the Central Goods and Services Tax Act, 2017 - HELD THAT:- Under Rule 23(1) of the GST Rules of 2017 it is provided that no application for revocation shall be filed unless such returns are furnished and any amount due as tax in terms of such returns has been paid along with any amount payable towards interest, penalty and late fee in respect of the said returns. The reasons for default on the part of the petitioner to submit its periodical returns as required under GST Act and the Rules, as pleaded in the present proceedings, are attributed to the financial losses suffered by the petitioner because of the COVID- 19 Pandemic situation - According to the petitioner, the appeal is filed beyond the period of limitation. Howeve....... + More
-
2023 (3) TMI 1259
Cancellation of GST registration of petitioner - no personal notice served upon the petitioner prior to suspension and cancellation of the GST registration rather a notice was simply uploaded in the website of the department - non-consideration of Apex Court decision regarding time limitation in [[2022 (1) TMI 385 - SC ORDER]] - violation of principles of natural justice (audi alterem partem) - HELD THAT:- The order for cancellation of GST registration of the petitioner was issued on 11.11.2021 and against which the appeal under Section 107 was filed on 19.07.2022. It is apparent that the order for cancellation of GST registration was passed on 11.11.2021 and the order for revocation of cancellation was required to be filed within 30(thirty) days therefrom as per the provisions of the CGST Act, 2017. Both these periods fall within the per....... + More
-
2023 (3) TMI 1202
Seeking Bail - Constitutional Validity of Section 132(1)(b) and (c) of the CGST Act - declaring when to exercise the power under Section 69 of the CGST Act - seeking declaration that the arrest of the Petitioner is illegal - HELD THAT:- The Division Bench passed this order relying on the order passed in the case of Akshay Chhabra V/s. Union of India & Ors. [2023 (3) TMI 488 - BOMBAY HIGH COURT] and Sunil Kumar Jha V/s. Union of India & Ors. [2021 (3) TMI 541 - BOMBAY HIGH COURT], where it was held that the main prayer was for protection from arrest. Therefore, in light of the decision of the NAGPUR CABLE OPERATORS' ASSOCIATION VERSUS COMMISSIONER OF POLICE, NAGPUR AND ORS. [1995 (8) TMI 342 - BOMBAY HIGH COURT] decision, the petitions ought to have been filed as criminal writ petitions. The learned Counsel for the Petitioner s....... + More
-
2023 (3) TMI 1201
Confiscation of goods alongwith the conveyance - levy of penalty - under section 130 of the Act came to be passed without affording any opportunity to the petitioner - violation of principles of natural justice (audi alterem partem) - HELD THAT:- It appears that the notice was issued on 5.10.2019 by respondent No.2-the State Tax Officer asking the petitioner to remain present before him on 15.10.2019. It is the case of the petitioner that the petitioner had informed the respondent No.2 about the order dated 14.10.2019 passed by this court whereby the notice was issued and was made returnable. It is not in dispute that on the same day, however, that is on 15.10.2019, the respondent No.2 proceeded to pass order of confiscation of goods and conveyance and demanded tax, fine and penalty under section 130 of the Act. The petitioner pointed out....... + More
-
2023 (3) TMI 1169
Seeking restoration of Goods and Service Tax (GST) registration, which was canceled ab-initio - petitioner’s claim for refund of ITC was rejected because the petitioner was found to be non-existent and non-functional at the registered place of business - whether the petitioner’s GST registration is liable to be cancelled and if so from which date? HELD THAT:- There is no dispute that the petitioner had over a period from August, 2017 to November, 2022 filed its return and paid the necessary taxes. The petitioner has filed a statement for the tax liability from 01.07.2017 till November, 2022. The petitioner claims that it had transferred the business and continued it under the same name, albeit in partnership with another individual, with effect from 31.07.2021 - There appears to be no dispute that the firm constituted on 31.07....... + More
-
2023 (3) TMI 1168
Eligibility and conditions for taking Input Tax Credit (ITC) - Section 16(2)(c) of CGST Act - no tax had been remitted by the suppliers - HELD THAT:- There is a mandate cast upon the petitioner/claimant to ITC to ensure compliance with the provisions as, in the alternative and as a natural consequence of Section 16(2)(c), he would be entitled to ITC - No fault can be attributed to the Department in this regard, since three suppliers, Techno Rubber Plastic and Co., Techno Rubber and Plastic and M/s.Unique Autoplastics Private Limited had uploaded their invoices in GSTR -1, but no tax had been remitted by them, since GSTR 3B had not filed by them. The petitioner, as a consequence, suffered reversal of ITC, IGST, CGST and SGST. In the present case, the petitioner has chosen to seek rectification of order-in-original dated 29.07.2022 based up....... + More
........
|
