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2023 (1) TMI 1365
Prayer to quash the cancellation of GST Registration order - fulfilment of dues under the GST Act pending - HELD THAT:- It is submitted by the learned counsel for the petitioner that the issue is covered by the Division Bench judgment of this Court in VINOD KUMAR VERSUS COMMISSIONER UTTARAKHAND STATE GST AND OTHERS [ 2022 (7) TMI 128 - UTTARAKHAND HIGH COURT] wherein this Court has held that the Commissioner is not an adjudicating authority, and, therefore, appeal u/s 107 of the Uttarakhand GST Act, 2017 shall not lie to the Commissioner. We d....... + More
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2023 (1) TMI 1364
Levy of IGST - ocean freight for services supplied by a person located in non-taxable territory - constitutional validity of N/N. 8/2017-Integrated Tax (rate) dated 28th June and entry 10 of the N/N. 10/2017 Integrated Tax (Rate) dated 28 June, 2017 - HELD THAT:- Keeping in view of the judgment in Union of India Vs. Mohit Minerals Pvt. Ltd [ 2022 (5) TMI 968 - SUPREME COURT ], the petitioner is not liable to pay IGST on ocean freight for services supplied by a person located in non-taxable territory by way of transportation of goods by a vesse....... + More
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2023 (1) TMI 1361
Irregular availment of input tax credit based upon fake and fraudulent invoices - Seeking for issuance of Writ of Mandamus in the nature of restraint order to respondent No. 3 to not to interfere with the liberty and peaceful life of the petitioner and not to issue further summons under the provisions of Section 41-A of Cr.P.C - HELD THAT:- No strong case is made out by the petitioner calling for interference to the summons issued as has been sought for. Nonetheless, from the materials placed, there appears to be documents which would reveal t....... + More
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2023 (1) TMI 1351
Transition of CENVAT credit under the new regime in terms of Section 140 of CGST Act, 2017 - amount involved was more than Rs. 50 lakhs - whether the petitioner is entitled to settle the dispute under SVLDR Scheme, 2019 under the aforesaid category viz., Investigation, enquiry or audit Category ? - HELD THAT:- The petitioner was barred from filing the application / declaration under the SVLDRS Scheme, 2019 in view of Section 125(1)(e) of The Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. as there was no quantified. If indeed there was....... + More
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2023 (1) TMI 1350
Requirement to make pre-deposit - bank account of petitioner is frozen - HELD THAT:- The Court directs that limited to the amount required for making the predeposit, one of the bank accounts of the Petitioner i.e. its account with State Bank of India (SBI) which stands attached in form of a letter dated 15th July, 2022 addressed to the Bank by the Additional CT and GST Officer, Keonjhar (Annexure-2) shall remain lifted. In other words, the SBI will permit the Petitioner to operate the said bank account only for the purposes of withdrawing the ....... + More
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2023 (1) TMI 1339
Cancellation of GST registration of the petitioner - obtaining such registration by fraud, wilful misstatement or suppression of facts - HELD THAT:- Section 29(2)(e) of the CGST Act undoubtedly enables the proper officer to cancel the registration even with retrospective effect. However, it should be borne in mind that such cancellation may be effected under clause (e) only based on material supporting an inference that the registration was obtained by means of fraud, wilful misstatement or suppression of facts. In this case, the registration ....... + More
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2023 (1) TMI 1329
Maintainability of petition - availability of alternative remedy of appeal - HELD THAT:- The petition stands disposed of with liberty to the petitioner to avail the alternative remedy observing that the petitioner shall be at liberty to seek exclusion of time spent in prosecuting this petition.
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2023 (1) TMI 1311
Penalty imposed under clause (a) of Section 129(1) of the Central Goods and Services Tax Act, 2017 - E-way bill not generated at the time of dispatch - huge difference in the value of goods declared in the Delivery Challans issued by the appellant - Stock transfer or goods removed to another person - HELD THAT:- The penalty imposed under clause (a) of Section 129(1) of the Central Goods and Services Tax Act, 2017 for violation of provisions made under the Central Goods and Services Tax Act, 2017, and rules made thereunder. The appellant is a r....... + More
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2023 (1) TMI 1265
Request for refund rejected on the ground of time limitation - Availment of alternative remedy - HELD THAT:- It is trite that alternative remedy itself is no reason to reject a writ petition when it can be shown that the impugned orders are ex facie contrary to the settled propositions, including positive directions by the higher Courts. If it is undisputed that the limitation for the petitioner s subject refund applications expired during the period between 01.03.2020 and 28.02.2022, the petitioner would be entitled for an extended limitation....... + More
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2023 (1) TMI 1256
Deletion/modification of condition on which regular bail was granted - deletion of condition of providing bank guarantee of an amount of Rs.3 Crore, for a period till final disposal of the case - HELD THAT:- On going through the averments made in the application that the applicant is in jail since September, 2022 and during his jail period, his conduct is also good. Keeping in mind the offence alleged, the application deserves to be allowed by modifying the condition imposed by Chief Judicial Magistrate, Vadodara. The application is hereby all....... + More
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2023 (1) TMI 1250
Seeking grant of bail - evasion of tax based on false calculation - forging of documents - compounding of offences - HELD THAT:- Recently, the Hon ble Supreme Court of India has, in case of RATNAMBAR KAUSHIK VERSUS UNION OF INDIA [ 2022 (12) TMI 263 - SUPREME COURT] has held that in a case of the present nature, the evidence to be tendered by the respondent would essentially be documentary and electronic. The ocular evidence will be through official witnesses, due to which there can be no apprehension of tampering, intimidating or influencing........ + More
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2023 (1) TMI 1238
Levy of penalty under Section 129(1)(b) of UPGST Act - respondents submitted that the petitioner having not come forward in response to notice issued for assessment of the amount, the penalty was to be levied in terms of Section 129(1)(b) of the Act - HELD THAT:- The order, imposing penalty on the petitioner, passed under Section 129(1)(b) of the Act, deserves to be set aside. It is undisputed case of the parties that the goods were accompanied by invoice and e-Way Bill, wherein the name of the petitioner is mentioned as consignor. The fact, t....... + More
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2023 (1) TMI 1237
Seizure of goods alongwith vehicle - levy of penalty - it is alleged that the goods were not matching with the invoices as certain goods were found either to be more or less than the quantity mentioned in the invoices - HELD THAT:- The present writ petition deserves to be allowed and the order impugned dated October 7, 2022 deserves to be set aside for the reason that the consignors and consignees are present and accepting ownership of the seized goods. The consignors are registered dealers in the State of U.P. In view of the clarification giv....... + More
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2023 (1) TMI 1231
Cancellation of registration of petitioner - case of the petitioner is that he has not been able to get the show cause notice issued by the respondent and, therefore, he could not submit the reply within the stipulated time - HELD THAT:- The present petitioner is also entitled for the benefit of the order passed by this Court in TECHNOSUN INDIA PVT. LTD. LUCKNOW THRU. ITS DIRECTOR AMIT KUMAR GAUTAM VERSUS UNION OF INDIA THRU. PRIN. COMMISSIONER, CENTRAL G.S.T., LKO. U.P. AND 2 OTHERS [ 2022 (9) TMI 1412 - ALLAHABAD HIGH COURT] - In the said ju....... + More
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2023 (1) TMI 1225
Classification of supply - inter-state supply or intra-state supply? - supply of mobile recharge coupons and Direct To Home (DTH) recharge vouchers to recipients, who are located in other States - HELD THAT:- In view of the fact that the amount of tax due on the transaction has already been paid and only dispute is whether it is to be treated as intra-state sale or inter-state sale, recovery of the demand raised vide order dated December 3, 2022 shall remain stayed till the next date of hearing. Adjourned to April 27, 2023.
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2023 (1) TMI 1224
Detention of goods - Movement of goods through valid e-way bill - Levy of penalty under Section 129(1)(b) of the IGST Act, 2017 - bogus firms - it is alleged that selling dealer was non existent at the place where his firm is said to have been registered and only through the e-way bill generated, goods were being sent from some other undisclosed place and ITC was to be claimed - HELD THAT:- Both the authorities have recorded a categorical finding to the effect that selling dealer, M/s. Sunshine Overseas was registered at Shri Ram Colony, Siya ....... + More
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2023 (1) TMI 1223
Validity of summary SCN - Attachment of Bank Account of petitioner - input tax credit on inward supply in accordance with Section 16 of Jharkhand Goods and Services Tax Act, 2017 - HELD THAT:- It transpires that a show cause notice under Section 73(1) of the JGST Act, 2017 dated 7.1.2022 (Annexure-1) for the tax period January 2019-February 2019 was issued. However, from bare perusal of Annexure-1, it appears that the same is issued in a format without striking out of irrelevant particulars, thus the same is vague and does not spell out clearl....... + More
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2023 (1) TMI 1222
Blocking of electronic credit ledger - No reasons were informed - Prayer for grant of the interim order pending consideration of such declaratory relief - vires of Rule 86A of the Central Goods and Services Tax Rules, 2017 - HELD THAT:- The concession made by the learned advocate for the appellant on behalf of the appellant is placed on record and the prayer for declaration of Rule 86A of the said Rules as ultra vires is struck off. The other prayer made by the appellant/writ petitioner is to withdraw the blocking of the electronic credit ledg....... + More
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2023 (1) TMI 1168
Grant of bail - deposit a sum of Rs.70 Lakhs under protest - HELD THAT:- The condition directing the appellant to deposit a sum of Rs.70 Lakhs is not liable to be sustained and is hereby set aside. The rest of the conditions in the impugned order are sustained - appeal allowed.
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2023 (1) TMI 1167
Seeking adjudication by this Writ Court under Article 226 of the Constitution of India - classification of the Customs Central Excise Tariff Act its product and declaration to this effect - Nonwoven Fabric - PSB Bed Sheet manufactured of non-woven fabric - HELD THAT:- This Writ Court in exercise of its Constitution Writ Jurisdiction under Article 226 of the Constitution of India should not act as an expertise to scrutinise the composition and mode of manufacture of a product like of this nature and do the job of classifying a product as to und....... + More
