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- 2020 (1) TMI 794
Maintainability of writ application - Release of seized goods alongwith conveyance - Section 129(1)(a) of the Central Goods and Service Tax Act, 2017 - whether we should entertain this writ-application or relegate the writ-applicant to avail of the alternative remedy of preferring a statutory appeal before the appellate authority under Section 107 of the Act? HELD THAT:- The writ-applicant should prefer an appeal under Section 107 of the Act before the concerned appellate authority. We would not like to express any opinion on the merits of any of the submissions. The period of limitation is on the verge of expiring. In such circumstances, the writ-applicant should act promptly and prefer an appeal at the earliest. Once, the appeal is preferred, we direct the appellate authority to look into the same and decide the same on merits. Also, it....... + More
- 2020 (1) TMI 788
Fraudulent input tax credit (ITC) - issuing goods-less invoices - Vacation of interim protection granted to the petitioner - main thrust for vacation of the interim protection is mainly on the ground that the petitioner and his son who is petitioner are threatening the witnesses - HELD THAT:- The statements of the witnesses is produced in the Court and the same shows about the threats being extended to the witnesses. Therefore, the petitioner is not joining the investigation, rather misusing the interim protection granted to him and threatening the witnesses and also keeping in view the fact that as per the respondent No. 2 and 3 many other witnesses are yet to be examined, the interim protection granted to the petitioner is hereby withdrawn. Application disposed off - List on the date already fixed i.e. 27.03.2020.
- 2020 (1) TMI 787
Permission for withdrawal of petition - Transitional credit - rejection on the ground that he Petitioner’s additional place of business was not reflected in the OnLine System of the Central Goods and Service Tax Act, 2017 - HELD THAT:- This issue has now been resolved and the Petitioner’s additional place of business is reflected in the OnLine System maintained under the Act - on instruction, Mr.Chavda seeks permission to withdraw this petition with liberty to make an application to the GST Council for resolving the issue of transition credit in respect of additional place of business now reflected in the OnLine System. Petition is disposed of as withdrawn.
- 2020 (1) TMI 744
Seizure of money - attachment of bank account and goods - Rule 139 of the CGST Rules, 2017 - It is submitted by the counsel for the respondents, who appear on advance notice, that at this stage enquiry is going on. Counsel for the petitioner states that petitioners are ready to join the enquiry as and when called by the IO. Counsel for the petitioners submits that petitioners will produce all the documents necessary for the purpose of enquiry. HELD THAT:- List on 27.3.2020.
- 2020 (1) TMI 743
Release of provisionally attached property and bank accounts - Jurisdiction - search and seizure - validity of prohibition order - scope of the powers of the concerned Officer under subsection(2) of section 67 of the Act - whether the order of provisional attachment passed by the Assistant Commissioner in exercise of powers under Section 83 of the GGST Act, 2017, is sustainable in law? HELD THAT:- The issue is no longer res integra, in view of the decision of this Court in VALERIUS INDUSTRIES VERSUS UNION OF INDIA [2019 (9) TMI 618 - GUJARAT HIGH COURT] - A Co-ordinate Bench of this Court, to which one of us, Mr.J.B.Pardiwala, J., is a party had the occasion to consider two questions, (i) the power of Commissioner of State Tax to delegate his powers under Section 83 of the Act to the Assistant Commissioner, and (ii) assuming for the momen....... + More
- 2020 (1) TMI 739
Release of detained conveyance along with the goods - submission of learned counsel for the petitioner is that the tax in respect of the goods carried in the aforesaid conveyance already stands paid by the respective suppliers and that the petitioner was only transporting the goods - HELD THAT:- The respondents are directed to release the vehicle aforesaid alongwith the goods, upon the petitioner furnishing a bank guarantee for the penalty amount under the CGST Act, DGST Act and Cess, totalling to ₹ 7,30,782/- - the petitioner shall also provide requisite proof in the form of monthly returns to establish that the tax on the goods in question, being transported, stands paid. List on 13.08.2020.
- 2020 (1) TMI 738
Filing of TRAN-1 Form - transitional credit - transition to GST regime - Section 140 of the Central Goods and Services Tax Act, 2017 - HELD THAT:- Rule 117 of the SGST Rules prescribed a period of 90 days from the appointed day to file Form GST TRAN-1 mentioning the amount of transitional input tax credit claimed by the registered person. The Form GST TRAN-1 is to be filed electronically on the common portal within the time fixed in the Rule initially or extended by notifications. The claim of the petitioner is that initially, it tried to upload the details of the VAT credit in Form TRAN-1 on 27.12.2017 but the same could not be uploaded due to some technical errors. As the time fixed for filing the GST TRAN-1 electronically expired, the petitioner approached the authorities to submit the application manually but the authorities have not ....... + More
- 2020 (1) TMI 707
Classification of goods - odomos - Appellate Authority has upheld the ruling of the Authority for Advance Ruling classifying odomos (product in issue), under HSN 38089191 of Chapter 38 of the Customs Tariff Act, 1975 - whether classified under HSN 38089191 of Chapter 38 of the Customs Tariff Act, 1975 or under heading no. 3004 of the Customs Tariff Act, 1975? HELD THAT:- A perusal of the classification heading no. 38089191 shows that the product in question is a neat fit into the description of products laid down therein. No laboured process of reasoning is required since the heading no.38089191, is clear as daylight - The conclusion of the Appellate Authority in this regard are consistent with the Rules of interpretation and judicial authority in point. The invocation of the general entry called “others” by the petitioner is ....... + More
- 2020 (1) TMI 706
Proposal for constitution of State bench of GST Appellate Tribunal at Lucknow and 20 area Benches at 16 different locations - Section 109 of the U.P. Goods and Service Tax Act, 2017 - HELD THAT:- From the material disclosed in the affidavit, which according to us is extremely unsatisfactory and does not address the issues which were directed by this Court to be addressed, inasmuch as there is not a whisper as to within what period of time the GST, Council would create GST Appellate Tribunal for the State of U.P. and the Government would notify the same - It is needless to say that it is imperative that this issue be taken up by the Central Government as well as the GST Council, as expeditious as possible, as they are under the legislative mandate to create a GST Appellate Tribunal in the State of U.P. and they cannot shirk from their stat....... + More
- 2020 (1) TMI 705
Levy of GST and penalty - sale of un-denatured ENA to liquor manufacturers - Section 61 of UPGST Act - HELD THAT:- The respondent no. 1 without considering the petitioner's reply submitted by it to the respondent no. 1 has issued the impugned show cause notice under Section 73 of the UPGST Act for determining the huge demand of GST, interest and penalty on the supply of un-denatured ENA by the petitioner to liquor manufacturers for the period stated therein - The matter requires consideration after receiving response from the respondents. Petition allowed by way of remand.
- 2020 (1) TMI 704
Release of seized goods on provisional basis - Rule 140 of the Central Goods and Services Rules, 2017 - power of proper officer to release the goods provisionally - HELD THAT:- In case the petitioner files an application before the respondent no. 3 within three weeks from today indicating therein that he is ready to comply with the Requirement of Rule 140, the respondent no. 3 shall pass appropriate orders thereon within a further period of one week - In case the petitioner fulfils the requirement of Rule 140 together with its explanation, he shall release his vehicle along with the goods.
- 2020 (1) TMI 703
Refund of VAT - extension of time for filing of TRAN-1 form - Section 140 of the CGST and APSGST Act, 2017 - HELD THAT:- The issue decided in the case of LANTECH PHARMACEUTICALS LTD, SRIKAKULAM VERSUS THE PRL COMMISSIONER VISAKHAPATNAM [2019 (10) TMI 477 - ANDHRA PRADESH HIGH COURT] where it was held that in the absence of evidence, the re-filing of the form by the petitioner was not allowed. This Writ Petition is disposed of directing the respondents to either open the portal to enable the petitioner to again file the Form GST TRAN-1 electronically or in the alternative accept the Form GST TRAN-1 presented manually, on or before 31.01.2020.
- 2020 (1) TMI 658
Maintainability of petition - appealable order - Section 107 of the Central Goods and Services Tax Act, 2017 - goods have been released subject to levy of tax and penalty - HELD THAT:- The order dated 20.09.2019 is appealable under Section 107 of the Central Goods and Services Tax Act, 2017 - the writ petition is disposed of with a direction that in case the petitioner files an appeal within a period of two weeks from the date of receipt of certified copy of the order passed today.
- 2020 (1) TMI 632
Refund of TDS - TDS were deducted by the 2nd respondent herein u/s 51 of CGST/SGST Act but the petitioner was not extended credit against the above, by the respondents herein inspite of repeated reminders - HELD THAT:- It is ordered in the interest of justice that in case the petitioner has filed requisite application for grant of refund before the 1st respondent and the same is pending consideration, then the said authority will take the said plea for consideration after affording a reasonable opportunity of being heard to the petitioner through his authorised representative or counsel, if any, will take a considered decision thereon in accordance with law, without much delay preferable within a period of three weeks from the date of production of the certified copy of the judgment. Petition disposed off.
- 2020 (1) TMI 631
Release of seized goods and vehicle - Section 130 of CGST Act - HELD THAT:- The impugned order passed under Section 130 of the Act dated 19th July, 2019 shall be recalled and fresh proceedings shall be initiated in accordance with law and a fresh order shall be passed after giving an opportunity of hearing to the writ applicants - The goods and the conveyance came to be detained and seized way back on 9th July, 2019. Till this date, the goods and the conveyance is in the possession of the GST Authorities. As we are directing the authorities to initiate fresh proceedings with regard to confiscation, we direct the writ applicants to deposit an amount of ₹ 4,15,800/- towards the tax and penalty as determined under Section 129 of the Act. On deposit of such amount, the goods and the conveyance shall be released forthwith subject to the final outcome of the confiscation proceedings. Application disposed off.
- 2020 (1) TMI 570
Filing of Form “TRAN-I” - Grievance of the petitioner is that it could not upload the details of un-utilized ITC as per the accounts books to the electronically generated statutory Form “TRAN-I” which was the requirement under the GST regime for availing the benefit of the previous un-utilized ITC accrued under the Taxing Statutes. HELD THAT:- The issue raised in the present petition is squarely covered by the judgment in ADFERT TECHNOLOGIES PVT. LTD. VERSUS UNION OF INDIA AND ORS. [2019 (11) TMI 282 - PUNJAB AND HARYANA HIGH COURT], therefore, the present petition is liable to be disposed of in terms of the said case. It is conveyed that the date for filing annual returns has been extended from 31.12.2019 to 31.1.2020 - In view of above, present petition is allowed with permission/modification to file the said Statutory Form TRAN-I by 31.01.2020.
- 2020 (1) TMI 569
Provisional attachment of bank account of petitioner - restraint on respondent from taking coercive steps against the Petitioner and its Directors/employees - only grievance of Petitioner is that their OCC account has been attached which amounts to closure of their business - HELD THAT:- The Respondent has power to attach property and bank account of any taxable person to protect interest of revenue. Person aggrieved may make representation against attachment of property or bank account and Commissioner after affording opportunity of hearing is bound to decide representation in one or another way. On perusal of Section 83 of CGST Act and Rule 159 of CGST Rules, it is found that during the pendency of any proceedings under Section 62 (assessment of non-filers of returns) or Section 63 (assessment of unregistered persons) or Section 64 (sum....... + More
- 2020 (1) TMI 568
Credit of ITC - transitional credit under GST - Pray for extension of date for acceptance of TRAN-1 Return manually - Section 140 of the Central Goods and Service Tax Act, 2017 - HELD THAT:- The issue is covered in the case of ADFERT TECHNOLOGIES PVT. LTD. VERSUS UNION OF INDIA AND ORS. [2019 (11) TMI 282 - PUNJAB AND HARYANA HIGH COURT] where it was held that The Respondents are directed to permit the Petitioners to file or revise where already filed incorrect TRAN-1 either electronically or manually statutory Form(s) TRAN-1 on or before 30th November 2019. The date of filing of the manual returns has been extended upto 30.12.2019 - Present petition is allowed in terms of case mentioned.
- 2020 (1) TMI 516
Detention of seized goods and conveyance - Section 129(3) of CGST Act - HELD THAT:- The goods are in the nature of electrical goods. It appears that a notice under Section 129(3) of the Act i.e. GST MOV-07 came to be issued calling upon the writ-applicant to appear before the authority concerned on 31st December 2019. The legal issues, which have been raised by the learned counsel appearing for the writ-applicant shall be heard and decided on the returnable date. However, we are inclined to pass an interim order for the release of the goods and the vehicles - We direct the writ-applicant to deposit an amount of ₹ 50,40,972/- towards the tax with the respondent no.2 and the balance amount of ₹ 50,40,972/towards the penalty shall be in the form of a bank guarantee of any nationalized bank.
- 2020 (1) TMI 515
Maintainability of appeal - pre-condition for filing the appeal - HELD THAT:- While filing first appeal, the petitioner had deposited 10% of the disputed amount of tax as a pre-condition for filing the appeal - In respect of the remaining amount, he had furnished security. The petition is entertained.