- 2019 (9) TMI 691
Extension of time period for amending GST Tran-1 - transitional credit - despite making several efforts, the electronic system of the respondent no.2 did not respond, as a result of which the petitioner is likely to suffer loss of the credit that it is entitled to by passage of time - HELD THAT:- The respondents are directed to reopen the portal within two weeks from today. In the event they do not do so, they will entertain the GST TRAN-1 of the petitioner manually and pass orders on it after due verification of the credits as claimed by the petitioner. List this matter on 17.10.2019.
- 2019 (9) TMI 690
Waiver of interest and late fee imposed - It is the case of the petitioner that the interest has been levied upon the petitioner without entering into the adjudicatory process as required under Section 73 of the CGST Act 2017 - alternate remedy of appeal u/s 107 of CGST Act - Notification No. 76/2018 dated 31st December, 2018 - HELD THAT:- As prayed for, learned counsel for the CGST is allowed four week’s time to file the detailed counter-affidavit in the matter - Till then, the operation of the order dated 22.05.2019, as contained in Annexure-10 to the supplementary affidavit, shall remain stayed. Put up the matter on 28.08.2019, awaiting the counter-affidavit in the matter.
- 2019 (9) TMI 665
Maintainability of appeal - service of order - appeal has been dismissed on the ground that certified copy of order in original has not been appended, whereas factually original order had been appended - Haryana GST Act - HELD THAT:- The learned State counsel on instructions from Shri Vijay Kumar Singh, Addl. Excise and Taxation Commissioner, Panchkula submits that Revisional Authority exercising the powers under Section 108 of Haryana Goods and Services Tax Act, 2017 has annulled impugned order while remanding back to Appellate Authority for adjudication of appeal on merits. Appeal disposed off.
- 2019 (9) TMI 664
Permission for withdrawal of petition - Levy of service tax - payment of element of service tax on the rented property for commercial purposes - GST Act - HELD THAT:- Having failed to convince this Court to invoke writ jurisdiction, learned counsel for petitioners prays for permission to withdraw writ petition so as to enable his clients to avail proper remedy. Petition dismissed as withdrawn.
- 2019 (9) TMI 621
Maintainability of appeal - appeal dismissed on the ground that certified copy of order in original has not been appended, whereas factually original order had been appended - HELD THAT:- The learned State counsel on instructions from Shri Vijay Kumar Singh, Addl. Excise and Taxation Commissioner, Panchkula submits that Revisional Authority exercising the powers under Section 108 of Haryana Goods and Services Tax Act, 2017 has annulled impugned order while remanding back to Appellate Authority for adjudication of appeal on merits. Writ is disposed of as infructuous.
- 2019 (9) TMI 620
Maintainability of appeal - appeal dismissed on the ground that certified copy of order in original has not been appended, whereas factually original order had been appended - HELD THAT:- The learned State counsel on instructions from Shri Vijay Kumar Singh, Addl. Excise and Taxation Commissioner, Panchkula submits that Revisional Authority exercising the powers under Section 108 of Haryana Goods and Services Tax Act, 2017 has annulled impugned order while remanding back to Appellate Authority for adjudication of appeal on merits. Writ is disposed of as infructuous.
- 2019 (9) TMI 619
Release of conveyance alongwith the goods - Part payment already made - Section 129 of the GST Act - HELD THAT:- The writ applicant is entitled to some interim relief in the matter. An amount of ₹ 1,64,934 has been paid by the writ applicant towards tax and penalty as determined by the authority under Section 129 of the GST Act. The payment receipt is placed on record. The conveyance and the goods are ordered to be released forthwith, subject to the final outcome of this writ application. Rule returnable on 24th October, 2019.
- 2019 (9) TMI 618
Provisional attachment of property - Section 83 of the GST Act, 2017 - blockage of input tax credit - whether the State Tax Officer 1, Unit 44, Vadodara could have exercised powers under Section 83 of the GST Act, 2017 for the purpose of provisional attachment of the property owned by the writ applicant? Power of Officers u/s 5 of GST Act, 2017 - Delegation of power - HELD THAT:- Delegation is the act of making or commissioning a delegate. It generally means parting of powers by the person who grants the delegation and conferring of an authority to do things which otherwise that person would have to do himself. Delegation is defined in Black’s Law Dictionary as “the act of entrusting another with authority by the empowering another to act as an agent or representative”. Section 83 makes it abundantly clear that it is the....... + More
- 2019 (9) TMI 565
Extension of time limit for filing of GST Tran-1 - transitional credit - petitioner has alleged in the petition that despite making several efforts, the electronic system of the respondent no.2 did not respond, as a result of which the petitioner is likely to suffer loss of the credit that it is entitled to by passage of time. HELD THAT:- The respondents are directed to reopen the portal within two weeks from today. In the event they do not do so, they will entertain the GST TRAN-1 of the petitioner manually and pass orders on it after due verification of the credits as claimed by the petitioner. List this matter on 14.10.2019.
- 2019 (9) TMI 564
Correction of mechanism of Common Portal of GST in consonance with Notifications dated 31.12.2008 and 11.1.2019 - HELD THAT:- Notice of motion for 27.9.2019. To be taken up in urgent list.
- 2019 (9) TMI 563
Refund of IGST - Adjustment of amount already availed by the petitioner on account of higher rate of duty drawback - HELD THAT:- The respondents are directed to pay the balance amount i. e. , IGST minus higher rate of duty drawback already availed by the petitioner within the time granted by this Court and avoid the additional burden of interest payment on IGST refund. Petition disposed off.
- 2019 (9) TMI 562
Provisional attachment to protect revenue - Maintainability of petition - alternative remedy of appeal - Section 83(1) read with Section 5(3) of Karnataka Goods and Services Act of 2017 - HELD THAT:- Petitioner has a remedy of an appeal as provided under Section 107 of the Act, which has not been exhausted. The petitioner has not approached this Court with clear picture, whether he had option to file appeal or not, having regard to Section 107 of the Act. The petitioner is relegated to the Appellate Authority. Petition disposed off.
- 2019 (9) TMI 515
Refund of IGST - Refund on a transaction which is otherwise zero-rated transaction - scope of Section 16 of IGST Act - HELD THAT:- The subject transaction in fact is with effect from 01.07.2017, come under Section 16 of IGST Act and are zero-rated. It is also not disputed that the voluntary or erroneous payment of IGST is required to be refunded to petitioner - The objection pointed out by Sri Sreejith is that the petitioner has already drawn or availed the higher rate of duty drawback and therefore while ordering refund of IGST the petitioner is required to refund the higher rate of duty drawback already availed by the petitioner with interest. The refund of IGST allowed after adjusting the higher rate of duty drawback availed by the petitioner without refunding IGST amount - petition allowed.
- 2019 (9) TMI 512
Correction of bona fide error in TRAN-1 - Input Tax Credit - HELD THAT:- It is for the petitioner to approach the appropriate authority viz., Nodal Officer (North), Mahatma Gandhi Road, Nungambakkam, Chennai, and make a representation for redressal of their grievance. Writ Petition is disposed of, only by granting such liberty to the petitioner to approach the said Nodal Officer and make a representation within a period of two weeks from the date of receipt of a copy of this order.
- 2019 (9) TMI 511
Contempt petition - wilful obedience - Re-opening the common portal to enable the petitioner to file Tran-1 Form - HELD THAT:- An affidavit on behalf of the respondents, filed in Court today, is taken on record. A copy of the same is handed over to learned counsel for the petitioner. Alongwith affidavit, copy of the minutes of meeting/decision dated 27.05.2019 has also been annexed whereby the representation filed by the petitioner has been rejected. No cause of action survives for pursuing the contempt petition Appeal disposed off.
- 2019 (9) TMI 510
Illegal detention of a person by the CGST Department, Rohtak - petitioner submits that the petitioner has been allowed to go home but he was kept under detention for two days - HELD THAT:- In view of submissions of learned counsel representing CGST Department that petitioner was called by issuing a notice and thereafter permitted to go home, this petition is disposed of as having been rendered infrucutous leaving the petitioner at liberty to avail other legal remedies regarding submission of learned counsel for petitioner about alleged detention of petitioner. Petition disposed off.
- 2019 (9) TMI 509
Cancellation of GST registration without prior notice - revocation of cancellation of GST - HELD THAT:- At the time of hearing today, learned counsel for the petitioner states at the Bar that the present petition has become infructuous as request for revocation of cancellation of GST registration of petitioner firm has been accepted. Petition disposed off as infructuous.
- 2019 (9) TMI 508
Deposit of GST in relation to the work executed and completed and the final bill paid - HELD THAT:- the liability as regards the deposit of GST pertaining to the work. - Request for converting the amount to be paid into the installments cannot be accepted in the absence of any provision in the statute. Petition dismissed.
- 2019 (9) TMI 451
Rectification of mistake - inadvertent mistake - it is pointed out that inadvertently, the name of Mr. Bharat Raichandani is not indicated in the appearance for the petitioner along with the learned counsel Shri Aditya R. Parikh - HELD THAT:- The Registry shall add the name of Mr. Bharat Raichandani along with Mr. Aditya Parikh as the learned counsel appearing for the petitioner in our order - The necessary addition shall be effected and a fresh writ of the order shall be issued.
- 2019 (9) TMI 450
Rejection of refund claim - refund rejected by a one line communication without disclosing any reason for the rejection - HELD THAT:- The rejection order has been passed without hearing the Petitioner and without recording any reasons for the rejection, that too in the face of the refund sanctioned by the Respondent. Thus, we consider it appropriate to direct Respondent No. 4 (Principal Chief Commissioner) and Respondent No. 5 (Special Commissioner, Delhi GST) to remain personally present in Court with the complete record relating to Petitioner’s case, to explain as to why the refund, which had earlier been sanctioned, has now been rejected. List on 06.09.2019.
