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2023 (2) TMI 39
Cancellation of GST registration of petitioner - failure to file GST return within the stipulated period of time - It is contended on behalf of the petitioner that due to his physical illness and mental unstability as well as loss in business, he could not file return within the stipulated period of time - HELD THAT:- On factual score it is found that the petitioner was not given opportunity of hearing. The petitioner was under tremendous mental stress at that point of time for which he tried to commit suicide. The extent of his mental stress and physical illness is amply demonstrated in the documents filed by the petitioner with the instant writ petition. This Court holds that the petitioner should be given an opportunity of hearing. But in order to avail of such opportunity, the petitioner shall first make payment of up to date GST with....... + More
2023 (2) TMI 38
Cancellation of registration of petitioner - petitioner has assailed the impugned SCN on the ground that it does not disclose any reason or ground for proposing cancellation of its registration and therefore none that could be addressed by the petitioner - HELD THAT:- The submissions that the concerned officer had no option but to choose from a drop down menu, is clearly not the answer to the challenge laid by the petitioner to the impugned SCN. In the event, the GST portal cannot be adopted to include further explanation as to the reasons for which the proposed action is contemplated, show cause notices - such as the impugned SCN -would be rendered meaningless and would fail to serve the purpose of issuing a show cause notice, at all. If the concerned authorities find that they are unable to communicate the allegations in respect of whic....... + More
2023 (2) TMI 37
Refund claim - person ultimately bearing the burden of tax - rejection only for the reason that the tax has been paid/deposited into the Government exchequer by M/s. Eveready and not the appellants and therefore, they are not entitled to maintain an application for grant of relief - Jurisdiction for the appellate authority to frame an issue suo moto - section 54 of the CGST Act and section 107(2) of the CGST Act - HELD THAT:- The appellate authority has stated that the appellants are entitled to maintain the claim for refund. However, the second issue, which was suo motu framed by the appellate authority has been decided against the appellants. Firstly, the appellate authority has ignored the fundamental legal principles while deciding the appellants’ appeal. The appeal is against an order of rejection for the refund claim only on t....... + More
2023 (2) TMI 36
Denial of input tax credit - denial on the ground that the registration of the other end dealer was cancelled - HELD THAT:- Considering the fact that the input tax credit has been denied to the appellant on the ground that the registration of the other end dealer was cancelled and according to the appellant, there were sufficient documents to show that the transactions done by them are genuine, it is opined that one more opportunity should be granted by the adjudicating authority and decision should be taken on merits after considering the documents that may be placed by the appellant before the authority. Matter remanded back to the authority for fresh consideration.
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 judgment, the Court has held that the impugned order does not assign any reason whatsoever for cancelling registration of the petitioner and is passed only on the ground that reply to the show cause notice is not given. The non-submission of reply to the show cause cannot be a ground for cancellation of....... + More
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.
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 Wali Masjid, Rajeev Nagar, North East Delhi, Delhi. The e-way bill mentioned the goods to have been dispatched from the said place. The statement of the driver recorded disclosed that goods were loaded from Mayapuri, Delhi, which is 18 kms. away from Rajeev Nagar. On physical verification of the prem....... + More
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 clearly the contravention for which the petitioner is charged. It is in fact, worse than summary of show cause notice in Form GST DRC-01 of the same date. Now it is well settled that the show cause notice issued under Section 73(1) of the Act is not mere a formality. As a matter of fact, the intent of legi....... + More
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 ledger and restore the input tax credit. Such positive direction cannot be granted at this stage as the appellant does not know as to what are the reasons, which weighed in the mind of the appropriate authority before passing the order blocking the electronic credit ledger - the following order will meet....... + More
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 under which classification list of the Customs Tariff Act such product falls since it requires scientific and technical analysis to be conducted by expertise in such scientific and technical field. In exercise of Constitutional Writ Jurisdiction under Article 226 of the Constitution of India Writ ....... + More
2023 (1) TMI 1166
Legality of search, seizure, actions and prepared panchnama - legality of release of 5 seized trucks which were empty and not loaded with any goods - direction to respondent No.4 to get the goods stored under seized 20 barrels be tested for its characteristics, specification and ingredients by appropriate government laboratory - HELD THAT:- Since a show cause notice dated 04.12.2020 has been issued to the petitioner and others in which the validity of the panchnama is under consideration, hence the petitioner is having efficacious remedy to contest the show cause notice before the adjudicating authority. The petitioner is free to apply to the adjudication authority. The Writ Petition is disposed of with a direction to the competent authority that if such an application is filed by the petitioner, the same be considered in accordance with the law expeditiously. Petition dismissed.
2023 (1) TMI 1131
Realization of its Input Tax Credit (ITC) in the electronic credit ledger of the petitioner as for the Financial Year 2018-19 last date for availing ITC as per provisions under Section 16(4) of Jharkhand Goods & Service Act, 2017 - violation of Section 16(4) of JGST Act, 2017 or not - violation of principles of natural justice or not - HELD THAT:- It appears that a show cause notice under Section 73(1) of the Act dated 12.02.2022 (Annexure-1) was issued to the petitioner which was issued in a format without striking out the irrelevant particulars and thus, there won’t be an exaggeration in treating the same as vague as it does not spell out the contraventions for which the petitioner is charged. As a matter of fact, it is worse than the summary of show cause notice issued under FORM GST DRC-01 of the even date (Annexure-2). It f....... + More
2023 (1) TMI 1130
Cancellation of their respective GST Registrations of petitioners - cancellation on the ground that the said appeals were filed beyond the maximum time limit stipulated under section 107 of GST Act - Difference of opinion. HELD THAT:- While dealing with the very same issue, one of the Hon'ble Single Judges of this Court (Anita Sumanth, J.) in MR. PANDIDORAI SETHUPATHI RAJA VERSUS THE SUPERINTENDENT OF CENTRAL TAX, CHENNAI [2022 (12) TMI 1028 - MADRAS HIGH COURT] held that this Court is having the power to condone the delay in filing the appeal under section 107 of the GST Act under certain extraordinary circumstances mentioned in the said order. However, another Hon'ble Judge of this Court in HEMASRI ENTERPRISES REPRESENTED BY ITS PROPRIETOR SAKTHI NARAYANAN VERSUS THE APPELLATE AUTHORITY / THE DEPUTY COMMISSIONER (ST) (FAC) GST-A....... + More
2023 (1) TMI 1129
Detention of goods alongwith vehicle - whether section 129(3) of the Central Goods and Services Tax Act, 2017 was adhered to by the respondents or not? - HELD THAT:- As seen from section 129(3) of the Central Goods and Services Tax Act, 2017, the proper officer after detaining the goods or conveyance shall issue a notice of such detention or seizure specifying the penalty payable and thereafter, pass an order within a period of seven days from the date of service of such notice, for payment of penalty under clause (a) or clause (b) of Sub-Section (1) of Section 129. In the instant case, after detaining the petitioner's vehicle and the goods on 26.10.2022, notice was issued by the respondents on 31.10.2022 within seven days from the date of detention. However, the consequential order for payment of penalty was passed only on 10.11.2022....... + More
2023 (1) TMI 1128
Confiscation of goods u/s 130 - Levy of penalty - goods in question were supported by valid documents - whether warrant exists for initiation, continuation and conclusion of proceedings under Section 130 of the CGST/SGST Acts or not? - HELD THAT:- The undisputed facts of the case are that the 2nd petitioner was carrying certain gold ornaments in a train from Thrissur to Alleppy. He was initially intercepted by the officials attached to the Railway Protection Force and the 2nd petitioner was able to only shown certain documents on his mobile phone, which according to the petitioners, suggest that the gold ornaments were being carried in a valid manner and in accordance with all the requirements of the CGST/SGST Acts and the Rules made thereunder. The contention of the learned counsel appearing for the petitioners that the 2nd petitioner ha....... + More
2023 (1) TMI 1127
Betting/gambling - Actionable claim - whether nature of gaming services as provided by it is in the nature of services or an actionable claim or not? - HELD THAT:- A Division Bench of this Court in CHANDRESH SANKHLA VERSUS THE STATE OF RAJASTHAN AND OTHERS [2020 (2) TMI 1062 - RAJASTHAN HIGH COURT] in respect of a similar company Dream11 which also provided gaming services online held that the issue is no longer res-integra and as such gaming services are not in the nature of betting/gambling. Some of the games offered by the petitioners online have already been held to be games of skill rather than that of chance or that of betting/gambling. Thus when the matter is so settled by various Courts, the issuance of the impugned show cause notice is nothing but an abuse of the process of law. Accordingly, we call upon the respondents to file c....... + More
2023 (1) TMI 1098
Seeking release of confiscated goods - whether the authority was justified in holding that the appellant is not the owner of the goods? - HELD THAT:- The appeal is disposed off with a direction to the appellant to file an application before the Deputy Commissioner of State Tax, Goods and Services Tax, Bureau of Investigation, South Bengal, Durgapur zone seeking relief under Section 129(1) (a) of the said Act and such application shall be filed within one week from the date of receipt of the server copy of this judgment and order. On receipt of the said application, the said authority shall independently consider such a prayer uninfluenced by any of the observations made in its order dated 12th December, 2022, which is subject matter of the writ petition and such order shall be passed within a period of 10 days from the date on which the application is filed by the appellant. Appeal disposed off.
2023 (1) TMI 1097
Maintainability of appeal - non-compliance with the requirement of pre-deposit - Attachment of Bank accounts of appellant - Initiation of garnishee proceedings - HELD THAT:- When the appeal was presented, the mandatory pre-deposit of 10% of the disputed tax has been complied with by the appellant. If that be so, no coercive action should be taken against the appellant till the appeal is heard and disposed of. In terms of the above direction, the appellant is granted liberty to file an appropriate interim application in the appeal petition and the appellate authority shall consider the same and pass appropriate orders for the purpose of lifting the garnishee order and the bank attachment. The appellant shall file the application in the statutory appeal not later than 10th February, 2023. Appeal disposed off.
2023 (1) TMI 1096
Seeking grant of Anticipatory Bail - It is submitted by learned counsel for the applicant that proceeding u/s 74 of CGST Act is still pending, he is cooperating with the investigation/enquiry and did not misuse the liberty of aforesaid interim anticipatory bail which was granted on 22.03.2021 by the Coordinate Bench of this Court. HELD THAT:- Learned AGA for the State does not dispute the aforesaid factual aspect of the matter as argued on behalf of the appellant. The aforesaid interim anticipatory bail order dated 22.03.2021 is made absolute till finalization of proceedings on the terms and conditions as indicated in the above order dated 22.03.2021 - the instant anticipatory bail application is allowed.
2023 (1) TMI 1095
Maintainability of petition - availability of alternate efficacious remedy under Section 107 of the respective GST Enactment - Detention of goods alongwith vehicle - HELD THAT:- The petitioner claims to be a transporter who was transporting goods for a dealer from the Tiruppur District in Tamil Nadu to a recipient in Hyderabad, Telangana. The consignment of Ready-Made Textile/ Hosiery Garments were being transported by the appellant for an unknown consignor and consigneer whose name has been later given as Star Handlooms in the affidavit filed in support of the Writ petition. About 58 bundles of Textile/ Hosiery Garments were being transported by the appellant and that out of 58 bundles 33 did not accompany necessary documents including invoices. For the balance, it can be inferred there was only lorry receipts. Under these circumstances,....... + More