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GST - Case Laws
Showing 101 to 120 of 167 Records
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2023 (1) TMI 498 - MADRAS HIGH COURT
Interest on delayed payment under section 50(1) of Central Goods and Services Act, 2017 - HELD THAT:- In the case on hand, Revenue has pegged interest at Rs.5,42,627/- and demand of interest on the portion of the tax paid by utilizing the input tax credit is not sustainable as there is no provision in the C-GST to demand interest.
Writ petitioner to demonstrate to the satisfaction of Respondents 1 and 2 undisputed payments (if any) within three weeks from today i.e., on or before 29.12.2022 - On demonstration to the satisfaction of respondents 1 and 2 (as above), the impugned notice will stand set aside.
Petition disposed off.
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2023 (1) TMI 497 - CALCUTTA HIGH COURT
Detention order - mismatch between the goods in movement and documents tendered - obtaining registration under the WBGST Act by means of fraudulent documentation - fabrication of tax invoices generated in support of movement of the goods - transport of teak sawn timber without valid documents in a concealed manner in contravention of Section 68 of CGST Act 2017 and WBGST Act 2017 read with Section 138A thereof - HELD THAT:- The appellant would be free to produce all documents in respect of their contentions and also establish that he is the rightful owner of the goods and goods were transported with valid documents and the registration was obtained by producing valid documents. If there is any discrepancy in the nature of goods the State Tax Authority is directed to obtain opinion from the Forest Department by requesting one of their officers to inspect the goods in the place where it has been detained. On such application being filed the concerned authority shall afford an opportunity of personal hearing to the appellant or his authorized representative and to pass a reasoned order on merits and in accordance with law.
Since the goods being natural produce, it is exposed to the fury of weather, there is likelihood of deterioration. Therefore the authority pending compliance of the above directions shall permit the appellant to provide requisite number of tarpolene for securing the goods so that the goods are not exposed to sun and rain. The appellant is directed to file the said application within a period of one week from the date of receipt of the server copy of this order after which the authority is granted 10 working days time to afford a personal hearing to the appellant and pass a speaking order on merits and in accordance with law.
Appeal disposed off.
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2023 (1) TMI 496 - AUTHORITY FOR ADVANCE RULING, GUJARAT
Classification of goods - rate of GST - sold without brand name - salted and flavored Potato Chips - Potato Sev (Aloo Sev) - Potato Chevda (Potato Stick Mixture) - Sing Bhujiya - Sev Mamara (Roasted Puffed Rice mixed with Nylon Sev) - Chana Daal (Fried Split Bengal Gram) - Gathiya - Khatta Mitha Chevda Mixture - potato starch - HELD THAT:- Chapter 21 of the Customs Tariff covers “Miscellaneous edible preparations”. The Heading 2106 of the Chapter 21 covers food preparations not elsewhere specified or included. Supplementary Notes 5(b) of Section IV of Heading 2106 of Ch-21 of Customs Tariff Act includes, 'preparation for use, either directly or after processing for human consumption'. Those food preparations, not specified or included elsewhere in the tariff being preparations for use either directly or after processing for human consumption are to be classified under this head - The product which are commonly known as Namkeens”, “mixtures”, “Bhujia”, “Chabena” or called by any other name shall be classified under Tariff Item 210690900. The term NAMKEEN is not defined under the CGST Act. So, common parlance test has to be applied. In common/commercial parlance, NAMKEEN means SAVOURY SNACK that is ready to eat and is a food product prepared by applying salt, masala and the like.
The applicant food products salted and flavored Potato Chips, Potato Sev (Aloo Sev), Potato Chivda (Potato Salli Mixture), Sing Bhujiya, Sev Mamara (Roasted Puffed Rice with Nylon Sev), Chana Daal (Fried split Bengal Gram), Gathiya and Khatta Mitha Chevda Mixture are salted and savory products. These products are ready to eat and directly consumed by human beings. Therefore, the applicant food products be classified under CTH 21069099 of Customs Tariff Act.
Rate of GST applicable on the applicant food products - HELD THAT:- The applicant supply its food product in packages (plastic bag) of pre-determined weight and have mandatory declarations which required as per the Legal Metrology Act,2009 (1 of 2010) and the rules made there under. Thus applicant intended supply of food products is pre-package and labelled where as the entry No. 101A of Not No. 1/2017-CT (Rate) is applicable to the goods which are not pre-packaged and labelled. The entry No. 101A of the Notification before amendment w.e.f 18-7-2022 is applicable with regard to the un-branded packages means do not contain any brand name but after amendment with effect from 18-7-2022, the applicability of GST on the supply having/containing brand name was omitted and in this place applicability GST on the supply of pre-packaged and labelled was came into existence - supply of food products are pre-packaged and labelled, therefore applicant is not eligible to tax rate of GST @5% at entry No. 101A of Not. No. 1/2017-CT (Rate).
The applicant intended supply of food product viz. salted and flavored Potato Chips, Potato Sev (Aloo Sev), Potato Chivda (Potato Salli Mixture), Sing Bhujiya. Sev Mamara (Roasted Puffed Rice with Nylon Sev), Chana Daal (Fried split Bengal Gram), Gathiya and Khatta Mitha Chevda Mixture is pre-packaged and labelled, therefore covers under entry No. 46 of Not. No. 1/2017-CT (Rate) dated 28-6-2017 as amended vide Not. No. 1/2017-CT (Rate) dated 28-6-2017 of Schedule-II attracts tax rate of GST @12% with effect from 18-7-2022.
Classification of potato starch and applicable tax rate of GST - HELD THAT:- Potato Starch has specific entry in tariff and merits classification under CTH 11081300 of Customs Tariff Act, 1975 - the applicant product 'Potato Starch' which is by-product of Potato and generate during the course of manufacture of Chips, Potato Sticks and Allo Sev, covers under entry No. 18 of Not. No. 1/2017-CT (Rate) dated 28-6-2017 as amended and attracts tax rate @12%.
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2023 (1) TMI 495 - AUTHORITY FOR ADVANCE RULING, CHHATTISGARH
Classification of traded goods - Interactive Flat Panels (IFPs) - qualifies under Chapter heading 84714190 or otherwise - applicability of Entry No. 360 of Schedule- III of Notification No. 03/2017 -Central Tax (Rate) dated 28-06-2017 - HELD THAT:- BenQ Interactive Flat Panel RP75O2 Black 75”, imported and subsequently supplied to the applicant by their supplier namely i.e., M/s Benq India Private Limited would merit classification under chapter heading 8471 only when the stipulations as mentioned in the Section note and chapter note stands complied. In case the impugned machine consisting of individual components (whether separate or interconnected by piping, by transmission devices, by electric cables or by other devices) intended to contribute together to a clearly defined function covered by one of the headings in Chapter 84 or Chapter 85, then the same as a whole would merit classification in the heading appropriate to that function, as stipulated in Section note 4 to Section XVI supra. Similarly, chapter note 5(E) to chapter 84 supra stipulates that Machines incorporating or working in conjunction with an automatic data processing machine and performing a specific function other than data processing are to be classified in the headings appropriate to their respective functions or, failing that, in residual headings.
The rate of tax applicable on such goods depends upon the classification of the same and the effective rates of the same is specified in schedules appended to Notification no. 01/2017-CT(Rate) dated 28.6.2017 and subject to the adherence of stipulations, the applicable Rate of tax is 9% CGST + 9%SGST on goods classifiable under 8471, in terms of entry no. 360 to Schedule-Ill to Notification no. 01/2017-CT(Rate) dated 28.06.2017. In case the goods in question are classifiable under heading other than 8471 owing to it functionality as discussed, the said goods will attract rate of tax as specified in the schedules appended to Notification no. 01/2017-CT(Rate) dated 28.6.2017 on such supplies on the basis of description specified therein.
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2023 (1) TMI 441 - ALLAHABAD HIGH COURT
Seeking release of seized goods alongwith conveyance - absence of E-way bill - HELD THAT:- This Court finds that the GST Council had already dispensed with the mandatory provision of carrying e-way bill till 31.03.2018. The matter was settled by Division Bench of this Court in case of M/S Godrej & Boyce Manufacturing Co. Ltd. [2018 (9) TMI 1261 - ALLAHABAD HIGH COURT] extending the benefit to all those assessee who during the relevant period had carried the goods without the eway bill and matter is no more res integra. A coordinate Bench of this Court in case of HBL Power Systems Ltd. [2022 (8) TMI 49 - ALLAHABAD HIGH COURT] has also taken the similar view.
Petition allowed.
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2023 (1) TMI 440 - ALLAHABAD HIGH COURT
Violation of principles of natural justice - rejection of application of the petitioner for setting aside the ex-parte order - HELD THAT:- It is an accepted fact to both the parties that by order dated 24.02.2022, first appeal filed by petitioner was rejected ex-parte. The Division Bench of this Court on two earlier occasions held that where there is no provision under the Act for filing recall application, the Court exercising power under Article 226 of Constitution could intervene in the matter and direct the authorities to consider the recall application and pass appropriate order.
This Court finds that the first appellate authority was not justified in rejecting the application for recalling the ex-parte order, and thus, the order dated 22.09.2022 passed on the application rejecting the recall of the ex-parte order is hereby set aside - The matter is remitted back to the first appellate authority providing an opportunity to the petitioner to appear before the first appellate authority on 25.01.2023 - Petition allowed by way of remand.
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2023 (1) TMI 439 - JHARKHAND HIGH COURT
Constitutional Validity of Rule 117 of Jharkhand Goods and Services Tax Rules, 2017 - time limitation for claiming of Input Tax Credit (ITC) in Form GST TRAN-1 - ultra vires to Section 140 of the Jharkhand Goods and Services Tax Act, 2017 or not - whether the said Section authorise the rule-making authority to prescribe a time limit within which such FORM GST TRAN-1 is to be filed in order to claim such input tax credit? - claiming of transitional credit - mandatory provision or not.
The petitioner submits that the writ petition has become infructuous as the petitioner has already filed revised TRAN-I during window period granted by 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].
HELD THAT:- Having regard to the fact that the grievance of the petitioner has already been redressed in view of the judgment rendered by the Apex Court in the Filco Trade Centre Pvt. Ltd. and another, writ petition is disposed of.
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2023 (1) TMI 438 - MADRAS HIGH COURT
Default of tax or interest or both - Whether the writ petitioner having sent a reply the same should have culminated in some proceedings under Section 73 or Section 74 of TN-G&ST Act? - HELD THAT:- Sub-section (12) of Section 75 of TN-G&ST Act opens with a non obstante expression and is notwithstanding Section 73 and Section 74 of TN-G&ST Act. Therefore, as regards the interest component qua Section 50(1) of TN-G&ST Act, the argument that the notice dated 24.03.2022 should have culminated in proceedings under Sections 73 or 74 is a non-starter. This by itself draws the curtains on the captioned writ petition.
This Court deems it appropriate to provide one window to the writ petitioner and that is to say that the first respondent shall consider the reply of the writ petitioner dated 25.04.2022 (scanned and reproduced supra) and take a call on the same as expeditiously as the official business of the first respondent would permit and in any event, within three weeks from today i.e., on or before 24.01.2023 - Petition disposed off.
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2023 (1) TMI 437 - MADRAS HIGH COURT
Allegation of suppression of sales - failure to maintain records - Non-compliance with three statutes - the CGST, TGST, IGST Acts - non-maintenance of particulars of name/complete address of suppliers qua goods and services chargeable to tax - non-maintenance of particulars of name/complete address qua entities to whom goods and services were supplied - monthly production accounts showing quantitative details of raw materials used in the manufacture and quantitative details of goods manufactured including the waste and by-products not maintained.
HELD THAT:- A careful perusal of Section 74 makes it clear that 'suppression of facts to evade tax' is the expression used. As the writ petitioner has time till 31.03.2021 to reconcile, it may not really qualify as suppression but that does not take the writ petitioner away from the rigour of penalty as Section 73 is available. Section 73 talks about tax that has not been paid or short paid and it excludes 'suppression of facts to evade tax' - In the instant case, penalty as regards purported suppression is only Rs.3890/- and if Section 73(9) is applied, it would become Rs.10,000/-. Writ petitioner would be worse off by filing the writ petition. Therefore, this writ Court deems it appropriate to leave it at that and say that interference is refused but it is made clear that it cannot be put against the writ petitioner that there is 'suppression of facts to evade tax' within the meaning of Section 74(1) and it is only a case of tax not being paid within the meaning of Section 73(1).
In the considered view of this Court, this by no means fits into Section 126 in the light of Explanation thereat. Explanation thereat makes it clear that the tax liability or the amount of tax involved should be less than Rs.5,000/- or it should be a omission or mistake in documentation which is easily rectifiable in the same as an error apparent on the face of record. Subsection (6) makes it clear that Section 126 will not be attracted, when the penalty is expressed as a fixed percentage - In the case on hand, Section 122(1)(iii) read with Section 122(1) makes it clear that it is expressed in both units namely a fixed sum as well as a fixed percentage. On this ground also Section 126 does not come to the aid of the writ petitioner. To be noted, interest under 50(1) is not subject matter of disputation or contestation.
All the three points on which the order of Original Authority is predicated do not call for interference even if the grounds urged/raised by the writ petitioner before the second respondent-Appellate Authority are considered on merits - Petition dismissed.
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2023 (1) TMI 436 - MADRAS HIGH COURT
Cancellation of registration of petitioner - appeal dismissed on the ground of limitation - HELD THAT:- A careful perusal of the impugned order brings to light that the date of communication to the writ petitioner qua the cancellation order is 08.03.2022. Three months therefrom elapsed on 08.06.2022 i.e., the prescribed period qua Section 107 of CG& ST Act elapsed on 08.06.2022. Condonable period of one month thereafter elapsed on 08.07.2022. The appeal was preferred by the writ petitioner only on 08.09.2022.
Law is well settled that when there is a cap, Section 5 of the Limitation Act cannot be applied and going by Simplex Infrastructure Ltd. Vs. Union of India [2018 (12) TMI 388 - SUPREME COURT], when there is a cap there cannot be any condonation beyond the cap or belated period.
As the appellate authority has dismissed the appeal on the ground of limitation, this Court finds no ground to interfere with the impugned order however it is made clear that this writ Court is not expressing any view or opinion on the merits of the matter and it is also made clear that it is open to the writ petitioner to apply afresh for registration and if the writ petitioner chooses to apply afresh for registration, the application shall be processed on its own merits and in accordance with law.
Appeal dismissed.
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2023 (1) TMI 435 - APPELLATE AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH
Classification of goods - rate of GST - Jursdiction of AAR - Question was asked about CGST Act - AAR answered the same as per CGST and IGST act - educational institution or not - printing of Pre examination items like question papers, OMR sheets (Optical Mark Reading), Answer booklets for conducting of an examination by the educational boards - printing of Post examination items like marks card, grade card, certificates to educational boards (up to higher secondary) after scanning of OMR Sheets and processing of data in relation to conduct of an examination - scanning and processing of results of examinations be treated as exempted supply of service - Exempt supply as per Serial Number 66 of Notification No. 12/2017-CGST [Rate] dated 28-6-2017 as amended or not.
HELD THAT:- The Intra-State supplies made by M/s. Universal Print Systems that is providing/intending to provide services of printing of examination material to the educational institutions are exempted vide entry 66 of Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017, as amended. Inter-State supplies made by M/ s. Universal Print Systems that is providing/intending to provide services of printing of examination material to the educational institutions are actually not covered under Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017 as amended, as the said Notification is issued under CGST Act and is having limited jurisdiction over intra-state supplies only. However, a similar and equivalent exemption is available to Inter State Supplies vide entry 69 of Notification No.9/2017-Integrated Tax (Rate) dated 28.06.2017, as amended.
It is observed from the original application for Advance Ruling made by the 'Appellant', that the appellant despite mentioning both Intra-state (supplies within the state of AP) and Inter-state (supplies to other side states than AP i.e. to Telangana and Kerala) supplies, sought Advance Ruling on 'availability of exemption benefit under Notification No.12/2017-CGST Dated 28.06.2017'. This being the case, The Ruling passed by the Advance Ruling Authority, on applicability of a Notification without discussing the jurisdiction of being the case, The Ruling passed by the Advance Ruling Authority, on applicability of a Notification without discussing the jurisdiction of the said Notification, appears to be stretched beyond the legal boundary.
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2023 (1) TMI 434 - APPELLATE AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH
Supply or not - pure services - procurement and distribution of drugs, medicines and other surgical equipment by APMSIDC on behalf of government without any value addition, and without any profit or loss, without even the intent to do any business - establishment charges received from State Government as per G.O. RT 672 dated 20-05-1998 and G.O. RT 1357 dated 19-10-2009 by APMSIDC - eligibility for exemption as per Entry 3 or3A of Notification 12/2017 Central Tax (rate).
HELD THAT:- Here in the instant case, the appellant is providing Pure Service (supply / distribution of drugs, consumables and equipment for Hospitals) to State Government by way of an activity in relation to a function entrusted to a Panchayat under Article 243G (Sl.No.23 of Eleventh Schedule of Article 243G of Constitution is - Health and sanitation, including hospitals, primary health centres and dispensaries) - the service provided by the appellant in the instant case is qualifying all the conditions stipulated at Sl.No.3 of Notification No. 12/2017CT (Rate) Dated 28.06.2017 and thereby GST 'Rate chargeable' to the said service is 'Nil'.
The service rendered by the APMSIDC is in relation to a function entrusted to a Panchayat under Article 243G of the Constitution of India. (the appellant is providing Pure Service (supply / distribution of drugs, consumables and equipment for Hospitals) to State Government by way of an activity in relation to a function entrusted to a Panchayat under Article 243G (Sl.No.23 of Eleventh Schedule of Article 243G of Constitution is - Health and sanitation, including hospitals, primary health centres and dispensaries) - it is rightly eligible for exemption under Entry 3 or 3A of Notification No. 12/2017 - Central Tax (Rate) dt:28.06.2017.
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2023 (1) TMI 433 - APPELLATE AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH
Classification of supply - supply of goods or supply of services - administering of COVID-19 vaccination by hospitals - administering of COVID-19 Vaccine by clinical establishments (Hospitals) - Healthcare services or not - HELD THAT:- In the instant case, there is no doubt that the applicant qualifies to be a clinical establishment but, the supply transaction is predominantly of sale of goods and not the service component of healthcare. The dominant intention of the recipient is the receipt of the vaccine followed by its administration and hence the principal supply is supply of vaccine and not the process of vaccination.
The appellant himself acknowledges that the vaccine vial consists of multiple doses and one such dose is injected to the body of the recipient, as a part of the vaccination process. On the other hand he claims that there is no transfer of goods as such, which is a contradiction. This understanding of the appellant regarding vaccination process is flawed and distorted. The individual goes to the covid vaccination Center for the receipt of vaccine, by following the government guidelines of registering himself/herself in the portal and gets an appointment on a scheduled date to receive the vaccine, etc. Once the individual is vaccinated, there is transfer of goods undoubtedly, as the recipient receives the stipulated amount of dosage of medicine.
Health Care Services are defined under 'Definitions' at (zg) of Notification No.12/2017 Central Tax (Rate) dt.28.06.2017. As per the definition, only diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy qualifies as “Health Care Services”. Needless to say, that when a person approaches a clinical establishment (hospital) for health care service like diagnosis/treatment/care for illness, injury, deformity, abnormality or pregnancy qualify for exemption under Entry 74 of Notification No. 12/2017 Central Tax (Rate) dt.28.06.2017. It is to also note that diagnosis/treatment/cure are services which are rendered by clinical establishments after being affected by disease - In the present case, the service rendered by the appellant is administration of Covid-19 vaccine which is also called Vaccination or Immunization - vaccination produces protection against disease and it is administered before the advent of disease. The discussed service of administering a vaccine does not fit into the definition of “Health Care Services” as per Notification No. 12/2017 Central Tax (Rate) dt.28.06.2017.
The service of administering the vaccine has all the necessary elements to classify it as supply of goods and this has already been discussed supra. The outlet of supply or the supplier cannot decide whether a transaction can be classified as supply or not. There is transfer of medicine to the recipient when he approaches the Covid Vaccination Centre for vaccination, the recipient of vaccine makes a conscious choice of vaccine, and also pays a price for it as per the guidelines of the government - exemption is not allowed in the instant case against the claim of the applicant. While validating the decision of the lower authority that taxability of the supply comes under 'composite supply', wherein the principal supply is the 'sale of vaccine' and the auxiliary supply is the service of 'administering the vaccine' and the total transaction is taxable at the rate of principal supply i.e. 5%.
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2023 (1) TMI 432 - APPELLATE AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH
Exemption from GST - amount received for leasing residential hostel rooms - Exempt under sl. No.14 (Heading 9963) of Notification no 12/2017-Central Tax (Rate) dt:28.06.2017 as amended or sl. No.12 (Heading 9963) of Notification no 12/2017-Central Tax (Rate) dt:28.06.2017 as amended? - HELD THAT:- The lessee M/s. Nspira Management Services Private Limited has sub-leased the said premises to M/s. Narayana Educational Society to accommodate their students. Further, the said Narayana Educational Society are running / maintaining a 'MESS' to cater to the needs of their 'inmates' in a building adjacent to the said hostel building. Thus, it is clear that, the sub-lessee i.e. M/s. Narayana Educational Society is providing a 'bundled service' i.e. a bundle of 'Renting of accommodation' and 'supplying food and beverages service' to their 'inmates I students / clients'. In 'Guest House / Hotel / Inn etc.' the same services are provided. This is the basic difference between a 'place of Residence' and a 'Hotel / Guest House / Inn etc.'. The Place of residence, in common understanding is premises rented out / leased out to a person, where that person resides, cooks food, consumes it and 'LIVES'. Generally 'No provision for supply of Food' is existing with reference to a 'Place of Residence'. Therefore, in the instant case, the premises is put into use which is more akin to a 'Hotel / Guest House / Inn etc.' and definitely different from a 'Place of Residence' in common understanding.
The exemption on “services by way of renting of residential dwelling for use as residence” envisaged under the said notification is conditional and restricted only the recipient of the services and NOT beyond. In other words, supply is the fulcrum of GST, the transaction of supply (with regard to appellant) ends with the recipient of services only, in so far as the GST is concerned. Now, from the lease document, it is clearly known that the lessee is not going to use the rented property as 'residence' by himself but only going to sub-lease or rent out to others like students of educational institutions, etc., for their use.
Unless the twin conditions of 'renting of residential dwelling' for 'use as residence,' being inter-twined and inseparable, are not met, the exemption is not available. As per settled law, in taxation laws, especially when exemptions or concessions or benefits are to be availed, the interpretation is to be literally and strictly construed and not in liberal terms.
If there is a conditional exemption in GST based on end-use, the end-use has to be determined with respect to facts and for the recipient of the services only from the supplier directly and it is not for the department to see how the services are finally put to use by the recipient in turn and so on. In the instant case there is no evidence to show that either the building was a residential dwelling or it is going to be put to use as residence for himself by the lessee - The lower authority has considered all the facts and details of the case and examined them in the light of the relevant provisions of the APGST Act and Rules 2017 along with relevant notifications while deciding the case.
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2023 (1) TMI 381 - ALLAHABAD HIGH COURT
Cancellation of registration of the petitioner-Firm - cancellation on the ground that he was not functioning/not existing at the principal place of business - HELD THAT:- From perusal of the order passed by first Appellate Authority it transpires that the order, which runs into five pages, actually takes note of the entire ground taken in the memo of appeal by the Assessee and it covers almost four pages. In one paragraph, the appellate authority has recorded its reasoning stating therein that on the date, when the survey was conduced, the Assessee was not running business on the place, which was informed to the Taxing Department when the registration was done. Apart from this fact, no other finding has been recorded by the first Appellate Authority on the ground which have been taken in the appeal.
This Court finds that the first Appellate Authority is duty bound to consider all the grounds raised in the appeal. Before adjudicating any matter on merit, the first Appellate Authority should consider each and every ground so taken and record its findings. The order passed by first Appellate Authority on 27.10.2021 is a cryptic order and the cancellation of registration of GST has a ramification effect on the business of the petitioner - The first Appellate Authority once it had taken note about the rent agreement, should have taken into consideration that the place of business of the Assessee has changed and an opportunity should have been given to the Assessee to place all material before it and the authority should have recorded findings before rejecting the appeal confirming the order of cancellation of registration.
The matter is remitted back to the Appellate Authority to reconsider the appeal on merits and deal with each and every grounds so taken in the appeal.
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2023 (1) TMI 380 - ALLAHABAD HIGH COURT
Cancellation of registration of petitioner - delay in filing of appeal before the first Appellate Authority - HELD THAT:- Without entering into the merits of the case, this Court finds that as the GST regime was introduced PAN India in the year 2017, there was some teething problem in its implementation. The Government was inviting suggestion and making improvement in the functioning of the provisions of the said Act - Looking to the fact that the appeal has been filed by the Assessee-petitioner at a delayed stage and in between the COVID-19 pandemic had intervened, taking sympathetic view, this Court finds that the Assessee cannot be left remediless and the Appellate Authority should have entertained the appeal and decided the same on merits. The business cannot be hampered and suffered on mere technicalities of law and the Appellate Authority should have considered the appeal on merits.
The order passed by first Appellate Authority dated 04.09.2021 is unsustainable in the eyes of law and the same is hereby set aside. The matter is remitted back to the first Appellate Authority to reconsider the appeal of the Assessee-petitioner on merits and decide the same strictly in accordance with law without going into the question of limitation, preferably within a period of one month from the date of production of certified copy of this order before him - Petition disposed off.
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2023 (1) TMI 379 - ALLAHABAD HIGH COURT
Initiation of proceedings without issuance of SCN - notice in Part A of FORM GST DRC-01A having not been issued - validity of subsequent proceedings - HELD THAT:- As admittedly for initiation of proceedings against the petitioner a notice as provided for under Rule 142(1A) of the Rules in Part A of FORM GST DRC-01A was not issued, which provided for communication of details of any tax, interest and penalties as ascertained by the officer. Any subsequent reminder will not cure inherent defect in proceedings initiated against the petitioner.
Similar view has been expressed by the Delhi High Court in GULATI ENTERPRISES VERSUS CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS & ORS. [2022 (5) TMI 1137 - DELHI HIGH COURT] wherein also in identical facts pertaining to a case prior to the amendment of Rule 142(1A) of the Rules with effect from October 15, 2020, the impugned show cause notice was set aside and the matter was remitted back to authority concerned to initiate fresh proceedings in accordance with law - In the case in hand, the only difference being that subsequent thereto an order has also been passed on November 10, 2022, the same will not make any difference. As the initiation of proceedings itself are bad, the order passed consequent thereto will also fall.
The impugned notice dated November 10, 2022 is quashed - Petition allowed.
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2023 (1) TMI 378 - MADRAS HIGH COURT
Detention order - challenge on the short ground that the impugned proceedings are barred by the limitation prescribed under Section 129(3) of the GST Act, 2017 - HELD THAT:- It is submitted by both the counsel for the petitioner and respondent that the order u/s.129(3) of the Act is passed on the eighth day from the date of service of notice, whereas the time line stipulated under Section 129(3) of the Act is that the order ought to be passed within a period of 7 days from the date of service of such notice. Inasmuch as admittedly, the impugned proceedings are beyond the time lines stipulated under Section 129(3) of the Act, the same is fatal to the order in terms of the order of this Court in A. IRUDAYARAJU VERSUS THE STATE TAX OFFICER, SALEM [2022 (10) TMI 555 - MADRAS HIGH COURT].
The impugned proceedings are set aside and the vehicles/goods in question shall be released forthwith - Petition allowed.
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2023 (1) TMI 377 - ANDHRA PRADESH HIGH COURT
Levy of duty with interest - non-filing Tran – 2 forms - HELD THAT:- Referring to the judgment of the Hon’ble Apex Court in Union of India & Another v. Filco Trade Centre Private Limited & Another [2022 (7) TMI 1232 - SC ORDER], learned counsel for petitioner would submit that in view of the directions contained therein, the respondent authorities are required to open the Tran – I and Tran – 2 for transactional credit between 01.09.2022 and 31.10.2022 and in view of the covered judgment, necessary directions may be issued to the respondents. A copy of the said judgment is also furnished to the learned Senior Standing Counsel and he has not disputed about the judgment covering the facts of the case.
Having regard to the above and due to the information submitted by both parties that pursuant to the judgment of the Hon’ble Apex Court, Tran – 1 and Tran – 2 are kept opened, we observe that the petitioner can avail the benefit of this judgment and upload the relevant material through Tran – 1 and Tran – 2 before 31.10.2022.
Petition disposed off.
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2023 (1) TMI 335 - CALCUTTA HIGH COURT
Demand of Interim Order - HELD THAT:- There is no scope of passing any interim order in the matter and the issue involved in this writ petition requires affidavit from the respondent for final adjudication.
Let the respondents file affidavit-in-opposition within four weeks, petitioners to file reply thereto, if any, within two weeks thereafter - List this matter for final hearing after eight weeks.
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