Advanced Search Options
GST - High Court - Case Laws
Showing 1 to 20 of 86 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 (5) TMI 1247
Principles of natural justice - Notice in the proceedings was issued to the petitioner on 21.10.2022 seeking his reply within 30 days - denial of opportunity of oral hearing before the Assessing Authority - HELD THAT:- Reliance placed in the decision of coordinate bench in Bharat Mint Allied Chemicals [ 2022 (3) TMI 492 - ALLAHABAD HIGH COURT ]. Once it has been laid down by way of a principle of law that a person/assessee is not required to request for opportunity of personal hearing and it remained mandatory upon the Assessing Authority to afford such opportunity before passing an adverse order, the fact that the petitioner may have signified 'No' in the column meant to mark the assessee's choice to avail personal hearing, would bear no legal consequence. The impugned order itself has been passed on 25.11.2022, whi....... + More
2023 (5) TMI 1234
Seeking for interim order - HELD THAT:- There is no scope of passing any interim order in the matter and the issues involved require affidavits from the respondents for final adjudication. List the matter for final hearing in the monthly list of August, 2023.
2023 (5) TMI 1232
Refund of Input Tax Credit (ITC) - goods supplied to SEZ Units (zero-rated supply) effected during the period of August 2017 to March 2018 - rejection on the ground that it was time-barred - HELD THAT:- It is stated that in the present case, the zero-rated supplies are stated to have been made between August 2017 to March 2018. According to the petitioner, the refund in respect of the supplies made during the period of February 2018 to March 2018, is within the period of limitation; if the period after 01.03.2020 to 28.02.2022, is excluded - It is apparent that neither the Adjudicating Authority nor the Appellate Authority has considered the petitioner s claim that the delay is required to be condoned. It is considered apposite to set aside the orders dated 26.05.2021 and 25.02.2022 impugned in this petition, and remand the matter to the Adjudicating Authority for considering afresh - petition allowed by way of remand.
2023 (5) TMI 1231
Maintainability of petition - availability of alternative remedy of appeal - Cancellation of GST registration of petitioner - HELD THAT:- The 2nd respondent had specifically directed the petitioner to show cause as to why the GST registration of the petitioner shall not be cancelled because the petitioner does not have a building number in the registered place of the business and a valid lease agreement. In response to Ext.P13 notice, the petitioner submitted Ext.P14 reply - On going through Ext.P14 reply, the petitioner had only submitted the building tax receipt as evidenced by reference No.4 in Ext.P14. But, the petitioner did not produce the valid lease agreement. Consequently, the 2nd respondent has passed Ext.P15 order, cancelling the registration of the petitioner. The learned Government Pleader submitted that if the petition....... + More
2023 (5) TMI 1230
Attachment of Bank Accounts of petitioner - evasion of GST while providing an online payment gateway (Aggregator Services) under the trade name Onion-Pay - respondents allege that that ZIPL was supporting illegal gambling products such as Teen Patti , Roulette , Ludo , Matrix 5 and all merchants associated with the payment gateway were suspected to be fake and shell companies - creation of web of fake gaming merchant entities, which were operated and managed by ZIPL. Whether the impugned orders are in accordance with Section 83 of the CGST Act? HELD THAT:- There is no issue regarding the CGST liability of ZIPL, it is apparent that ZIPL s bank accounts could not be attached for any amount due and payable to the merchants using the ZIPL s platform. The provisions of Section 83 of the CGST Act can be invoked for attaching the....... + More
2023 (5) TMI 1229
Refund claim - delayed application of refund - Department does not dispute the applicability of circular dated 5th July, 2022 as well as the adjudication made by this Court in [ 2022 (3) TMI 578 - ALLAHABAD HIGH COUR ] in the facts of the present case. HELD THAT:- In that view of the matter and for the reasons recorded by this Court in Writ Tax No. 173 of 2022, this writ petition also succeeds and is disposed of on same terms. The order impugned dated 27.10.2021 stands quashed. Respondent no. 4 is directed to revisit the issue in light of the above observations, by passing a fresh order, within a period of six weeks from the date of presentation of a certified copy of this order.
2023 (5) TMI 1185
Seeking grant of bail - irregular availment of input Tax Credit / ITC - suppression of actual sales in their monthly GSTR-3B returns - case of applicant is that the applicant is neither owner nor proprietor of firm, whereas his mother Smt. Anusuiya Mishra is the proprietor of the firm - HELD THAT:- It is an admitted fact that the applicant is neither proprietor nor owner of the firm, whereas his mother Smt. Anusuiya Mishra is the proprietor of the firm. No charge-sheet or complaint has been filed by the Department against Smt. Anusuiya Mishra. The investigation of the Department was completed and there is no evidence or material that the applicant had not co-operated with the investigation or tampering the evidence or witnesses. The investigation was completed and charge-sheet/complaint has already been filed and there is no chance of ....... + More
2023 (5) TMI 1184
Interest on the delayed disbursal of amount of Budgetary Support already sanctioned - Budgetary Support Scheme - HELD THAT:- Circular dated 10.1.2019 stated that the claims under the Scheme are required to be disposed of within two weeks. True it is, that, in terms of Circular dated 10.01.2019, the claims under the Scheme are required to be disposed of within two weeks. It is not the case of the petitioner that the claims for release of payment under the Scheme were not considered or disposed of by the respondents within the stipulated time frame. The amount payable to the petitioner under the Scheme was duly sanctioned in favour of the petitioner. However, the said amount could not be disbursed due to non availability of requisite funds from DIPP. It is also not in dispute that that the benefit envisaged under the Scheme is in the ....... + More
2023 (5) TMI 1183
Seeking grant of regular bail - evasion of GST - Forming of a network of fake firms and defrauding the state exchequer. - availment of fraudulent Input Tax Credit - HELD THAT:- Since the grant or refusal of bail lies in the discretion of the Court the discretion is to be exercised with regard to the facts and circumstances of each case. However, bail is not to be denied to satisfy the collective sentiments of a community or as a punitive measure. Therefore, broadly speaking (subject to any statutory restrictions contained in Special Acts), in economic offences involving the IPC or Special Acts or cases triable by Magistrates once the investigation is complete, final report/complaint filed and the triple test is satisfied then denial of bail must be the exception rather than the rule. However, this would not prevent the Court from gr....... + More
2023 (5) TMI 1182
Validity of show cause notice - Insufficient details in the SCN - no date, time and venue for personal hearing was shown in the notice - Section 74 of MPGST Act - HELD THAT:- The show cause notice dated 22.07.2022 (Annexure P/3) issued under Section 74 of the Act, itself shows that before passing final order dated 24.08.2022 (Annexure P/4), the intention of the respondents was to give personal hearing to the petitioner as required under the law, but in the table given below, captioned as Details of personal hearing etc . , no Date, Time and Venue of personal hearing has been shown and in front of columns 3,4 5 of Date, Time and Venue, NA has been mentioned, which is sufficient to infer that no personal hearing was given to the petitioner before passing the impugned order dated 24.08.2022. Availability of alternative remedy ....... + More
2023 (5) TMI 1145
Maintainability of appeal - appeal not admitted, as appellate tribunal has not yet been constituted - contravention to sub-sections (1) (4) of Section 107 of the GST Act - demand of tax alongwith penalty - It is contended that the petitioner has already deposited 10% of the demanded tax amount before the first appellate authority and as there is no second appellate forum, this Court should entertain this writ petition - HELD THAT:- Since the petitioner wants to avail the remedy under the provisions of law by approaching 2nd appellate tribunal, which has not yet been constituted, the amount of penalty and interest demanded by authority shall remain stayed during pendency of the writ petition subject to the Petitioner depositing the entire amount of tax demanded within a period of fifteen days from today. Application disposed off.
2023 (5) TMI 1144
Release of goods and conveyance - fictitious transactions - supplier not found to be in existence - HELD THAT:- In the facts and circumstances of the case, by way of interim relief, it is directed that the goods of the petitioner as well as vehicle truck bearing registration MH-11-CH-7275, shall be released provided the petitioner complies with the conditions imposed - petitioner shall deposit with the competent authority of the respondents, total amount of penalty of Rs.1,17,500/-, the tax is not assessed by the authorities - towards fine in lieu of confiscation of goods, which is Rs. 23,50,000/-, the petitioner shall furnish Bank Guarantee for 80% of the total amount. Bond shall be given for remaining 20% of the amount. Petition disposed off.
2023 (5) TMI 1125
Provisional attachment of cash-credit facility - Section 83 of the CGST Act - HELD THAT:- It is found from the record of the case that even the petitioner has been paying GST from the said cash-credit account - Be that as it may, it is held by this Court that cashcredit facility is not a debt and therefore, it cannot be made attachable. This Court is bound by the above-stated precedent. Efficacious and speedy remedy in the statute - HELD THAT:- The issue as to whether relief under writ jurisdiction should be granted in a case where there is alternative statutory remedy was called upon for determination before the Hon ble Supreme Court in relation Section 13 and Section 17 of the SARFAESI Act. In MARDIA CHEMICALS LTD. VERSUS UNION OF INDIA [ 2004 (4) TMI 294 - SUPREME COURT ] , it was observed by the Hon ble Supreme Court whi....... + More
2023 (5) TMI 1124
Maintainability of petition - appealable order or not - availability of equally efficacious alternative statutory remedy - Rejection of Refund claim - It is not the case of the petitioner that the authority, which has passed the order lacks jurisdiction or that the order impugned is passed in violation of principal of natural justice - HELD THAT:- The vires of any of the provision of GST Act 2017 is also not called in question in this petition. That being the position, this petition cannot be entertained. Accordingly, this petition is dismissed - The petitioner is at liberty to avail alternative statutory remedy available under Section 107 of the 2017 Act.
2023 (5) TMI 1123
Refund of tax paid on inputs - services rendered to McDonald s USA, its holding company, under the Service Agreement without payment of Integrated Goods and Services Tax - intermediary services or not - place of supply of services. Whether the petitioner is an intermediary within the meaning of Section 2(13) of the IGST Act in respect of services rendered under the Service Agreement? HELD THAT:- The petitioner is liable to pay an initial franchisee fee for each restaurant operated or franchised by it. In addition, it is also liable to pay royalty equal to 5% of the gross sales from the operation of all restaurants on a monthly basis. There is no controversy regarding the payments made by the petitioner to McDonald s USA under the MLA - It is material to note that the scope of services as mentioned in the Service Agreement, read....... + More
2023 (5) TMI 1122
Levy of tax and penalty - E-way Bill lost its validity without any finding of evasion of tax - Section 129(1) and (3) of CGST Act - HELD THAT:- Since the petitioner has an alternative remedy of an appeal which he has already availed of in terms of Section 107 of the JGST Act by filing the same manually which is being kept dormant by the Department, this writ application is disposed off with a direction to the Joint Commissioner (Appeals), Dhanbad Division, Dhanbad to dispose of the appeal preferred by the petitioner manually expeditiously and preferably within a period of eight weeks from the date of receipt/ production of a copy of this order, since it has been submitted by the learned counsel for the petitioner that the memo of appeal submitted manually contains all the grounds on which he has assailed the impugned order dated 19.02........ + More
2023 (5) TMI 1121
Maintainability of petition - availability of statutory remedy of appeal - non-constitution of the Tribunal - recovery of GST alongwith penalty - ex-parte order - non-application of mind - HELD THAT:- The petitioner is desirous of availing statutory remedy of appeal against the impugned order before the Appellate Tribunal under Section 112 of the Bihar Goods and Services Tax Act - However, 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 responde....... + More
2023 (5) TMI 1071
Validity of orders passed under Section 74(9) of the W.B.G.S.T. Act, 2017 - appealable order or not - appellant did not choose to file appeals but approached the learned Writ Court on the ground that opportunity of personal hearing has to be mandatorily granted in terms of Section 75(4) of the Act - principles of natural justice - HELD THAT:- Considering the peculiar facts situation in the instant case, namely that by way of a third party garnishee order, the entire tax demanded from the appellant have been recovered, it is opined that the revenue will not be prejudiced if a fresh opportunity of personal hearing is granted to the appellant to put forth his submissions - submission of the learned advocate appearing for the respondents/State is that the interest of the revenue should be protected. The interest of the revenue has been suf....... + More
2023 (5) TMI 1070
Non-service of SCN - petitioner was not noticed in connection with the dues to be paid and the bank accounts of the petitioner have been attached by opposite party no.1 without issuing any notice - though the petitioner wanted to release the bank accounts, the same was not taken into consideration - Violation of principles of natural justice (audi alterem partem) - HELD THAT:- Mr. S. Mishra, learned Standing Counsel for CT GST Department contended that the order impugned dated 05.04.2023 passed by opposite party no.1 rejecting the application of the petitioner for revoking the order of attachment of the bank accounts is appealable under Section 107 of OGST Act. Instead of approaching the appropriate authority, the petitioner has filed this writ petition, which is not maintainable before this Court. Since the order impugned dated 05.04.2023 passed by opposite party no.1 is appealable, this Court is not inclined to entertain this writ petition - Petition disposed off.
2023 (5) TMI 1019
Cancellation of GST registration of petitioner - reason for proposing the aforesaid adverse action was stated to be: Others - non-compliance with Rule 25 of the Central Goods and Services Tax Rules, 2017 - violation of principles of natural justice - HELD THAT:- The show cause notice is inadequate and fails to meet the requisite standards of a show-cause notice. The impugned show cause notice does not disclose any discernible reason for proposing adverse action against the petitioner. The purpose of a show-cause notice is to apprise the noticee regarding the reason for the proposed action to enable him to respond to the same. This in turn enables the concerned authority to make an informed decision. No adverse order could be passed against the petitioner without informing the petitioner of reasons for the same and affording him an op....... + More