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- 2021 (9) TMI 626 - SUPREME COURT
Refund of unutilised ITC on input services - challenge to validity of Rule 89(5) on the ground that it is ultra vires Section 54(3)(ii) - interpretation of sub-Section (3) to Section 54 and Explanation 1 to sub-Section (1) of Section 54 - HELD THAT:- Parliament while enacting sub-Section (3) of Section 54 has stipulated that no refund of unutilized ITC shall be allowed other than in the two specific situations envisaged in clauses (i) and (ii) of the first proviso. Whereas clause (i) has dealt with zero rated supplies made without the payment of tax, clause (ii), which governs domestic supplies, has envisaged a more restricted ambit where the credit has accumulated on account of the rate of tax on inputs being higher than the rate of tax on output supplies. While the CGST Act defines the expression ‘input’ in Section 2(59) by ....... + More
- 2021 (9) TMI 480 - SUPREME COURT
Maintainability of petition - availability of alternative remedy of appeal - Refund of the amount collected towards tax and penalty together with interest - inter-State sale - sale of goods in the local market by evading SGST and CGST - violation of principles of natural justice - HELD THAT:- The respondent had a statutory remedy under section 107. Instead of availing of the remedy, the respondent instituted a petition under Article 226. The existence of an alternate remedy is not an absolute bar to the maintainability of a writ petition under Article 226 of the Constitution. A writ petition can be entertained in exceptional circumstances where there is: (i) a breach of fundamental rights; (ii) a violation of the principles of natural justice; (iii) an excess of jurisdiction; or (iv) a challenge to the vires of the statute or delegated le....... + More
- 2021 (9) TMI 94 - SUPREME COURT
Maintainability of SLP - availability of alternative remedy of appeal - HELD THAT:- Since an appeal lies under Section 107 of the UP GST Act against the order of assessment, we are not entertaining the Special Leave Petition under Article 136 of the Constitution. SLP dismissed.
- 2021 (8) TMI 1076 - SUPREME COURT
Rate of GST - course fee payable by candidates for the DNB course conducted under the auspices of the National Board of Examinations - enhancement in the quantum of fee - applied to all ongoing broad specialty, special specialty and fellowship courses, irrespective of the year of joining or not - HELD THAT:- Issue notice, returnable on 3 September 2021. Since an application for interim relief is made on behalf of the petitioners, further proceedings directed to be listed on 3 September 2021.
- 2021 (8) TMI 554 - SUPREME COURT
Maintainability of petition - HELD THAT:- The Writ Petitions are, accordingly, dismissed with costs of ₹ 50,000/- (Rupees Fifty Thousand) in each case, to be paid to the Supreme Court Legal Services Committee within two weeks from today. SLP dismissed.
- 2021 (4) TMI 837 - SUPREME COURT
Maintainability of writ petition before the High Court - Provisional attachment - Section 83 of the HPGST Act - valid exercise of power or not - HELD THAT:- it is evident that the expression ‘adjudicating authority’ does not include among other authorities, the Commissioner. In the present case, the narration of facts indicates that on 21 October 2020, the Commissioner had in exercise of his powers under Section 5(3) made a delegation inter alia to the Joint Commissioner of State Taxes and Excise in respect of the powers vested under Section 83(1). The Joint Commissioner, in other words, was exercising the powers which are vested in the Commissioner under Section 83(1) to order a provisional attachment in pursuance of the delegation exercised on 21 October 2020. This being the position, clearly the order passed by the Joint Co....... + More
- 2021 (3) TMI 1213 - SUPREME COURT
Seeking extension of Amnesty Scheme - cap on the late fees to be collected - exemption from the payment of late fees between 25 March 2020 and 30 June 2020 - refund of amounts calculated - HELD THAT:- The Amnesty Scheme itself lies in the realm of a policy intervention by the Union Government. The terms on which the Amnesty has been granted are hence matters of policy. There are no merit in the petition. Petition dismissed.
- 2021 (1) TMI 302 - SUPREME COURT
Powers of inspection, search, seizure and arrest - penalties and prosecution - validity of section 69 &132, section 70(1), section 67(1) and 69, Section 137 and section 135 of GST - right to life under Article 21 of the Constitution - HELD THAT:- The petitioners have an efficacious remedy in the form of proceedings under Article 226 of the Constitution to challenge the constitutional validity of the provisions of the statute which are placed in issue. Following this course of action is desirable, for this Court will then have the benefit of a considered view emanating from the High Court. Though the Counsel for the petitioners invokes Article 21, this is a case involving essentially a challenge to revenue legislation. Undoubtedly, the jurisdiction of this Court under Article 32 is a salutary constitutional safeguard to protect the fun....... + More
- 2020 (12) TMI 140 - SUPREME COURT
Levy of tax on lotteries - legality of definition of goods under Section 2(52) of Central Goods and Services Tax Act, 2017 and consequential notifications to the extent it levies tax on lotteries - petitioner seeks declaration that the levy of tax on lottery is discriminatory and violative of Articles 14, 19(1)(g), 301 and 304 of the Constitution of India. Whether the writ petition is not maintainable under Article 32 of the Constitution of India since the writ petition relates to lottery, which is res extra commercium and the petitioner cannot claim protection under Article 19(1)(g)? - HELD THAT:- The writ petition alleging the violation of Article 14 specially with respect to a parliamentary Act can very well be entertained under Article 32. Also, with regard to the matter of lottery itself, this Court had entertained a writ petition ea....... + More
- 2020 (9) TMI 1175 - SUPREME COURT
Permission for withdrawal of SLP - the petitioner seeks permission to withdraw the petition - HELD THAT:- The Special Leave Petition is dismissed as withdrawn.
- 2020 (8) TMI 831 - SUPREME COURT
Applications seeking exemption from filing notarized affidavit and welfare stamp in both the matters are allowed. Issue notice - No coercive steps shall be taken against the petitioners by way of arrest in the meanwhile.
- 2020 (2) TMI 1188 - SUPREME COURT
Anti-profiteering measure - Constitutional validity of Section 171 of the Central Goods and Services Tax Act 2017 read with Rule 126 of the Central Goods and Services Tax Rules 2017 - time limitation - HELD THAT:- It is considered appropriate and proper that, in the interests of a uniform and consistent view on the law, all the writ petitions should be transferred to the High Court of Delhi, where earlier writ petitions are already pending.
- 2019 (12) TMI 95 - SUPREME COURT
Release of seized goods - compliance with Section 67 (8) of the Central Goods and Services Act, 2017 and Rule 141 of the relevant Rules - HELD THAT:- There are no hesitation in observing that the High Court in all such cases ought to have relegated the assessees before the appropriate Authority for complying with the procedure prescribed in Section 67 of the Act read with Rules as applicable for release (including provisional release) of seized goods. There is no reason why any other indulgence need be shown to the assessees, who happen to be the owners of the seized goods. They must take recourse to the mechanism already provided for in the Act and the Rules for release, on a provisional basis, upon execution of a bond and furnishing of a security, in such manner and of such quantum (even upto the total value of goods involved), respecti....... + More
- 2019 (11) TMI 659 - SUPREME COURT
Maintainability of appeal - Compliance with the pre-deposit - non-prosecution of the case - HELD THAT:- Issue notice on condition that the petitioner shall deposit ₹ 2,00,00,000/- to the credit of C.No. IV/16/27/201HPU on the file of the Commissioner of GST & Central Excise, Salem, Tamil Nadu and produce receipt in that behalf in the Registry of this Court within ten days from today, failing which the special leave petition shall stand dismissed for non-prosecution without further reference to the Court. For a period of one week, no coercive action be taken against the petitioner in connection with the alleged offence and the interim protection will continue upon production of receipt in the Registry about the deposit made with the Department within one week from today, until the disposal of this Special Leave Petition. List the matter on 12.09.2019.
- 2019 (5) TMI 1528 - SUPREME COURT
Possibility of arrest - Possibility of detention to custody - Grant of anticipatory bail - Input Tax Credit - fake invoices - input tax credit claimed on the basis of certain invoices, without there being any actual physical receipt of goods - issuance of fake GST invoices - fabricated and fake E-way bills - Petition against the decision [2019 (4) TMI 1320 - TELANGANA AND ANDHRA PRADESH HIGH COURT] HELD THAT:- Having heard learned counsel for the petitioner and upon perusing the relevant material, we are not inclined to interfere - SLP dismissed.
- 2018 (10) TMI 200 - SUPREME COURT
Validity of the Goods and Services Tax (Compensation to States) Act, 2017 enacted by Parliament as well as the Goods and Services Tax Compensation Cess Rules, 2017 - validity of Rules framed by the Central Government in exercise of power under Section 11 of the Goods and Service Tax (Compensation to States) Act, 2017 - Jurisdiction. Whether the Compensation to States Act, 2017 is beyond the legislative competence of Parliament? - Held that:- Part XI of the Constitution deals with the relation between the Union and the States, Chapter I of which deals with “Legislative Relations”. Article 245 deals with “Distribution of Legislative Powers”. The Parliament has exclusive power to make laws with respect to any of the matters enumerated in List I in Seventh Schedule of the Constitution - Article 246A provides that “notwithstanding anything con....... + More
- 2017 (10) TMI 255 - SUPREME COURT
Input tax credit under the Central Goods and Services Tax Act, 2017 - e-auction - whether lessee can claim input tax credit? - Held that: - the G.S.T. payable on the sale value of the mineral purchased in the e-auction shall be paid by the buyer directly to the lessee and the lessee would be responsible for all compliances as may be required under Act - the Monitoring Committee directed to prepare appropriate proforma and also take steps for carrying proper Tax Identification Number of the respective lessees on the invoices as may be required.