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GST - High Court - Case Laws
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- 2019 (11) TMI 661
Presence of Lawyer during examination/interrogation of GST officers - fraudulent availment of Input Tax Credit of GST - HELD THAT:- The POOLPANDI VERSUS SUPERINTENDENT, CENTRAL EXCISE [1992 (5) TMI 147 - SUPREME COURT], has categorically stated that presence of a lawyer cannot be allowed during examination/ interrogation by a Customs Officer. It was held that relevant provisions of the Constitution in this regard have to be construed in the spirit in which they were made and benefit thereunder should not be extended to exploiters engaged in Tax Evasion at the cost of public exchequer. High Court of Delhi in SUDHIR GULATI VERSUS UNION OF INDIA [1998 (2) TMI 126 - HIGH COURT OF JUDICATURE AT DELHI] has also categorically held that assistance of lawyer cannot be allowed while examination of a person in the Customs Office. The petitioner in t....... + More
- 2019 (11) TMI 660
Release of seized goods alongwith vehicle - petitioner states that the petitioner is ready and willing to pay the amount of tax and penalty in terms of the impugned notice issued under section 130 of the Central Goods and Services Tax Act, 2017 - HELD THAT:- Under the circumstances, the respondents are directed to forthwith release the Truck number GJ-02-Y-6566 together with the goods contained therein upon the petitioner paying the tax and penalty as reflected in the column number 4(1) (2)of the impugned notice issued under section 130 of the CGST Act.
- 2019 (11) TMI 592
Detention of goods - Section 129 of the GST Act - detention was on the ground that the validity period of the e-way bill that accompanied the transportation had already expired at the time of detention - HELD THAT:- As the detention was on the ground that the validity period of the e-way bill that accompanied the transportation had already expired at the time of detention. Under the said circumstances, the detention cannot be said to be unjustified. It is directed that if the petitioner furnishes a bank guarantee for the tax and penalty amount quantified in Ext.P4 order, then the respondents shall release the consignment and the vehicle to the petitioner.
- 2019 (11) TMI 527
Freezing of petitioner's Bank Account - no order in terms of Section 83 of the CGST Act, 2017 read with Rule 159 of CGST Rules, 2017 is served upon petitioner - HELD THAT:- We direct the respondents to produce the original record with regard to issuance of the two aforesaid communications, freezing the bank accounts of the petitioner. The order passed in terms of the aforesaid provision should also be produced on the next date. List on 20.11.2019.
- 2019 (11) TMI 526
Disqualification of the petitioner in respect of the tender issued by the respondents - supply, installation and commissioning of skid mounted, oil lubricated helium gas recovery compressor with essential spares - detailed and exhaustive reply has been filed in the matter and the respondents have stated that the petitioner did participate in the tender process, however, as the petitioner has deviated from the tender conditions and, therefore, the petitioner has been declared as disqualified - stand of the respondents is that the petitioner's bid was not in consonance with the terms and conditions of the tender document and as per the terms of the tender, after evaluation of part I techno commercial bid, the part II ie., price bid is opened. HELD THAT:- The tender which was subject matter of the Writ Petition was issued ie., Tender No........ + More
- 2019 (11) TMI 474
Detention of goods alongwith vehicle - detention on the ground that the GSTR 3B returns had not been filed from June 2018 and GSTR I had not been filed from March 2019 - HELD THAT:- The reasons stated in Ext.P1 order cannot be a justification for detaining the goods in terms of Section 129 of the KGST Act. Similarly, the said ground cannot form the basis of Ext.P4 notice proposing confiscation of the goods detained inasmuch as the ingredients of the offence covered by Section 130 are not satisfied in the instant case. The writ petition by quashing Exts.P1 and P4 and directing the 1st respondent to forthwith release the goods and the vehicle to the petitioner on the petitioner producing a copy of the judgment before the said respondent - petition disposed off.
- 2019 (11) TMI 473
Detention of goods and vehicle - petitioner would submit that there is no mandate under section 129 of the GST Act for detaining goods that were covered by a valid e-Way Bill merely because the driver of the vehicle took an alternate route to reach the same destination - HELD THAT:- There cannot be a mechanical detention of a consignment solely because the driver of the vehicle had opted for a different route, other than what is normally taken by other transporters of goods covered by similar e-Way bills. No doubt, if the vehicle is detained at a place that is located on an entirely different stretch of road and plying in a direction other than towards the destination shown in the e- Way bill, then a presumption could be drawn that there was an attempt at transportation contrary to the e-Way Bill. This writ petition is allowed by directing the 1st respondent to forthwith release the goods and consignment to the petitioner - petition allowed.
- 2019 (11) TMI 472
Rectification of mistake - error apparent on the record or not - it was claimed that the inadvertent figures entered by their Accountant in the columns of output tax as well as input tax credit as also taxable supply filled up in GSTR-3B - applicability of provisions of Section 39 sub Section 9 of CGST Act 2017 - HELD THAT:- Before any direction is issued for reprograming GST Portal, we would like to have the official response of the respondents. However, in the meanwhile, Assistant Commissioner, CCO, GST Zone, Panchkula/respondent No.5 is directed to verify the corrected claims as projected in the manual annual returns placed at Annexure P-21 read with E-mail (Annexure P-10) in juxtaposition with the inadvertent mistake already made in the GSTR-1 and GSTR-3B for the months concerned in the assessment year 2017-18 - After a thorough evaluation, self speaking and reasoned report be submitted on or before the next date in the shape of an affidavit. Matter Adjourned to 10.12.2019.
- 2019 (11) TMI 471
Filing of declaration in form GST Tran 1 - transitional credit - vires of Rule 117(1) & (1A) of the Central Goods and Service Tax Rules, 2017 - time limitation - CBIC Circular No.39/13/2018-GST dated 03.04.2018 - HELD THAT:- The nature of reliefs sought in the present petition and the facts disclosed herein is fully covered by the decision of this Court in M/S. BLUE BIRD PURE PVT. LTD. VERSUS UNION OF INDIA & ORS. [2019 (7) TMI 1102 - DELHI HIGH COURT] wherein the Court had directed the respondents to either open the online portal or to enable the petitioner to file the rectified TRAN-1 electronically or accept the same manually. The factual position in the present case is not any different and thus, the present petition is allowed and the respondents are directed to either open the online portal so as to enable the petitioner to file the Form TRAN-1 electronically, or to accept the same manually on or before 20.11.2019 - petition disposed off.
- 2019 (11) TMI 470
Detention of goods alongwith vehicle - non-application of mind - challenge against Ext.P9 order is mainly on the contention that, while in response to the notice received by the petitioner, he had clearly indicated that a substantial part of the turnover pertained to goods that were meant for export that were not liable to tax under the GST Act, the said contention was not examined by the respondent while passing Ext.P9 order - HELD THAT:- From a perusal of Ext.P9 that the contention of the petitioner regarding export of goods was not considered by the respondent in Ext.P9, although the said contention was raised in Ext.P7 reply submitted by the petitioner - In my view, the said non-consideration vitiates Ext.P9 order. The Ext.P9 order is quashed and the respondent is directed to pass fresh orders in lieu thereof, after hearing the petitioner and after specifically referring to the contentions in Ext.P7 reply submitted by the petitioner - petition disposed off.
- 2019 (11) TMI 469
Valuation - inclusion of component of GST in the invoices - contracts relating to execution of public projects - HELD THAT:- It is not in dispute that the liability to pay GST has come into force after 01.07.2017 - In light of statutory liability, the representation of the petitioner to permit him to include the GST component in the invoice that he has raised for the works executed after 01.07.2017 is to be considered appropriately by the respondent - Authority in light of observations made above and in accordance with law. Petition disposed off.
- 2019 (11) TMI 419
Permission to withdraw appeal - detention of mortgaged vehicle - effective physical possession of the vehicle in compliance of the order passed by the Debt Recovery Tribunal - HELD THAT:- Petition dismissed as withdrawn.
- 2019 (11) TMI 396
Jurisdiction - Illegal import - powers of police officers - applicability of GST ACt or Customs Act - seizures - release of the seized goods - Power, scope and jurisdiction of the police in investigating offences which may be covered by more than one statute or by special statute - business of sale and supply of arecanuts (betel nuts) Whether the state police has power to investigate and effect seizure of goods for alleged forgery of documents in connection with certain transactions which can be relatable either to taxation statutes or Customs Act? HELD THAT:- Since the Police initially intercepted and seized the trucks suspecting evasion of tax under the GST regime, and as the Central Goods and Services Act, 2017 and the corresponding State law i.e. the Assam Goods and Services Tax Act, 2017 are also comprehensive and self-contained Acts....... + More
- 2019 (11) TMI 344
Contempt application - power of levy advertisement tax post GST - bye-laws were notified in the Official Gazette and were enforced w.e.f. 6.1.2018 - vires of the Mathura Vrindavan Nagar Nigam (Vigyapan Kar Ka Nirdharan and Wasuli Viniyaman) Upvidhi, 2017 - submission is that the aforesaid bye-laws were notified in the Official Gazette and were enforced w.e.f. 6.1.2018 but on the said date the Municipal Corporation had no authority in law to impose any advertisement tax - HELD THAT:- The Court has proceeded to examine the record in question and from perusal of record it is apparent that now fresh cause of action has arises in the present matter and in case the order dated 1.11.2019 is being flouted by the opposite party, the applicants would be at liberty to invoke the remedy as is available to them in law. Contempt application disposed off.
- 2019 (11) TMI 343
Detention Order - invalid E-way bill - vehicle was plying in the wrong direction - demand of tax and penalty without affording the petitioner an opportunity of being heard - principles of Natural Justice - CGST and SGST Acts - HELD THAT:- At the time of detention the driver of the vehicle did not produce any e-Way Bill, either manual or electronic, corresponding to the goods that were carried on in the vehicle. It is further pointed out that a statement was given by the driver before the authorities wherein he had stated that there was no e-Way Bill with him. Under the said circumstances, prima facie there appears to be a justification for the detention of the vehicle. Further, there was no opportunity granted to the petitioner to rebut the inferences drawn by the authorities while detaining the goods, through a hearing afforded to the pe....... + More
- 2019 (11) TMI 282
Permission to carry forward of unutilized CENVAT credit of duty paid - transitional credit - carry forward denied on account of nonfiling or incorrect filing of prescribed statutory Form i.e. TRAN-1 by the stipulated last date i.e. 27.12.2017 - HELD THAT:- The Petitioners who were registered under Central Excise Act or VAT Act must be filing their returns and it is one of the requirements of Section 140 of CGST Act, 2017 to carry forward unutilized credit. The Respondent authorities were having complete record of already registered persons and at present they are free to verify fact and figures of any Petitioner thus inspite of being aware of complete facts and figures, the Respondent cannot deprive Petitioners from their valuable right of credit. The Respondents are directed to permit the Petitioners to file or revise where already filed....... + More
- 2019 (11) TMI 281
Holding the meetings between the representatives of the trade and the concerned Senior officers - HELD THAT:- The whole purpose of directing the holding the meetings between the representatives of the trade and the concerned Senior officers, who are involved in the process of implementation of the GST system, was to enable the representatives of trade to put across the day-to-day practical difficulties being faced by them, face to face to the policy makers, so that they are able to address all such issues with the ultimate objective of achieving smooth operation of the GST system. The Respondents to take steps to implement all the decisions which have been taken in the aforesaid two meetings by issuing necessary circulars and notifications, or carrying out appropriate changes in the portal without any further delay. List on 20.11.2019.
- 2019 (11) TMI 280
Grant of Bail - offences punishable under Sections 132(1)(d) of Central Goods and Service Tax Act, 2017 and Sections 471 and 120-B of the IPC - short payment of service tax with interest - tax evasion - HELD THAT:- Looking to the alleged huge tax evasion by the applicant and the contention of the learned counsel of the respondent and keeping in view that the investigation is going on and apprehensions of applicant tampering with the evidence can not be ruled out. So, this Court is not inclined to grant bail to the applicant at this stage. The bail application of the applicant is rejected.
- 2019 (11) TMI 279
Provisional attachment of Bank Accounts - time limitation for such attachment to be in effect - Section 83 of the CGST Act, 2017 - HELD THAT:- Perusal of Annexures-D and E, it is not relevant to Section 74 of the Act. Under Section 74 of the Act, petitioner has not been issued notice. The pendency of proceedings under Section 83 of the Act would be only after issuance of notice. In the absence of issuance of notice under Section 74 of the Act or any other Sections quoted in Section 83 of the Act, one cannot draw inference that there is pendency of any proceedings under Section 74 of the Act in the present case. Respondents have not apprised by producing any documentary evidence to show that one of the ingredients under Section 74 of the Act has been invoked so as to pass the impugned order under Section 83 of the Act. Accordingly, writ petition stands allowed. Annexures-D and E are set aside. Petition allowed.
- 2019 (11) TMI 278
Availment and utilisation of accumulated credit pertaining to Education Cess (EC), Secondary and Higher Education Cess (SHEC) and Krishi Kalyan Cess (KKC) - Carry forward of credit - Rule 117 of CGST Rules, 2017 - HELD THAT:- Firstly, the Instructions issued by the Central Board of Excise and Customs dated 07.12.2015, reveal a policy decision, not to allow utilisation of accumulated credit of EC and SHEC, but nowhere states that the credit has lapsed - The Board only says that the cesses have been phased out and since there is no new liability to pay these cesses, no vested right can be said to exist in relation to the past accumulated credit in the light of Rule 3(7)(b) of the Cenvat Credit Rules, 2004 which stipulates that Cenvat Credit shall be utilised only as against payment of specified duties. The request of the petitioner in that ....... + More
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