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GST - Supreme Court - Case Laws
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2023 (1) TMI 842
Vailidity of order of HC setting aside the SCN - Detention of goods alongwith the vehicle - allegation with respect to evasion of duty - levy of tax, penalty and other charges - Section 130 of the Punjab GST Act, 2017 and IGST Act, 2017 and CGST Act, 2017 - HELD THAT:- From the notice dated 14.09.2021, it can be seen that the original writ petitioner was called upon to show cause within 14 days from the receipt of the said notice, as to why the goods in question and the conveyance used to transport such goods shall not be confiscated under the provisions of Section 130 of the Punjab GST Act, 2017 and IGST Act, 2017 and CGST Act, 2017 and why the tax, penalty and other charges payable in respect of such goods and the conveyance shall not be payable. The High Court has materially erred in entertaining the writ petition against the show caus....... + More
2023 (1) TMI 143
Direction to respondent to completely exempt drugs for treatment of rare diseases from the levy of IGST, CGST, SGT and Custom Duty - direction to respondents to permit import the drugs for treatment of SMA directly without approaching the Centre of Excellence - HELD THAT:- Ultimately it is for the Government to take a policy decision whether to completely exempt drugs for treatment of rare diseases from the levy of IGST, CGST, SGT and Custom Duty. No writ of mandamus can be issued directing the respondent/Union of India to exempt the drugs from payment of any tax or custom duty - No writ of mandamus can be issued directing the respondents to permit import the drugs for treatment of SMA directly without approaching the Centre of Excellence. There may be number of reasons why the drugs are to be cleared by the Centre of Excellence. The writ petition stands dismissed.
2022 (12) TMI 263
Seeking grant of bail - clandestine manufacture and supply of chewing tobacco without payment of leviable duties and tax - offence alleged against him under Section 132(1)(a),(h),(k) and (l) read with Section 132(5) of the Central Goods and Services Tax Act, 2017 - HELD THAT:- It is no doubt true, that an allegation is made with regard to the transportation of unmanufactured tobacco and it is alleged that such procurement of unmanufactured tobacco is for clandestine manufacture and supply of zarda without payment of leviable duties and taxes. Though it is further contended that in the process of the investigation, the transportation of a larger quantity of unmanufactured tobacco weighing about 35,57,450 kgs. is detected, these are all matters to be established based on the evidence, in the trial. In considering the application for bail, i....... + More
2022 (10) TMI 677
Doctrine of promissory estoppel could operate against a statute or not? - whether, despite a subsequent statute specifically providing for rescinding the benefits granted under an earlier statute, the Union Government can be compelled to stand by the representation made by it through the earlier notification? HELD THAT:- Undisputedly, the Notification dated 18th July 2017 withdrawing the exemption notifications was issued in pursuance of the statutory mandate as provided under Section 174(2)(c) of the CGST Act. If the contention as raised by the appellants is to be accepted, it would make the provisions under the proviso to Section 174(2)(c) of the CGST Act redundant and otiose. The legislature in its wisdom has specifically incorporated the proviso to Section 174(2)(c) providing therein that any tax exemption granted as an incentive agai....... + More
2022 (8) TMI 690
Validity of writ of mandamus issued - Classification of goods - rate of duty - Procurement Product - to be taxed @ 18% under the Relevant HSN Code, i.e., 84148030, to ensure a Uniform Bidding from the parties or not - whether Writ of Mandamus would lie only when a Statute imposes a duty and there is failure in discharge of duty? - Make in India Order - Reverse Charge Mechanism - HELD THAT:- A Writ of Mandamus or a direction, in the nature of a Writ of Mandamus, is not to be withheld, in the exercise of powers of Article 226 on any technicalities. This is subject only to the indispensable requirements being fulfilled. There must be a public duty. While the duty may, indeed, arise form a Statute ordinarily, the duty can be imposed by common charter, common law, custom or even contract. The fact that a duty may have to be unravelled and the ....... + More
2022 (8) TMI 216
Document Identification Number (DIN) - Seeking Direction to take all necessary steps to implement a system for electronic (digital) generation of a DIN for all communications sent by the state tax officers to taxpayers and other concerned persons - direction to the GST Council to consider and take a policy decision in respect of implementation of DIN system by all the states - direction to the Central Government/CBIC to introduce centralised DIN for the entire country - HELD THAT:- It cannot be disputed that implementing the system for electronic (digital) generation of a Document Identification Number (DIN) for all communications sent by the State Tax Officers to taxpayers and other concerned persons would be in the larger public interest and enhance good governance. It will bring in transparency and accountability in the indirect tax ad....... + More
2022 (8) TMI 153
Direction for implementation of system for electronic (digital) generation of a Document Identification Number(DIN) for all communications sent by the state tax officers to taxpayers and other concerned persons - direction to the GST Council to consider and take a policy decision in respect of implementation of DIN system by all the states - direction to the Central Government/CBIC to introduce centralised DIN for the entire country - HELD THAT:- From the averments in the petition, it appears that the State of Karnataka and the State of Kerala have implemented the system for the electronic (Digital) generation of a Document Identification Number (DIN) for all communications sent by the State Tax Officers to the taxpayers and other concerned persons. Put up the matter on 18.07.2022.
2022 (7) TMI 1233
Liability of service tax / GST - service rendered to Haj pilgrims - Place of supply of services - Discrimination between HGOs and the Haj Committees - liability of Haj Group Organizers (HGOs) or Private Tour Operators (PTOs) to pay service tax - Nature of services provided by HGOs/ PTOs - Applicability of Mega Exemption Notification no.25 of 2012-ST - ‘religious ceremony’ versus ‘religious pilgrimage’ Nature of services provided by HGOs/ PTOs - HELD THAT:- Haj pilgrimage is a five-day religious pilgrimage to Mecca and nearby Holy places in Saudi Arabia. As per the Holy Quran, all Muslims who are physically and financially sound must perform the Haj pilgrimage at least once in their lives. As provided in Holy Quran, the Haj pilgrimage is one of the five pillars or duties of Islam. Haj takes place only once a year in....... + More
2022 (5) TMI 968
Levy of IGST - Ocean Freight - scope of supply - composite supply or not - time and place of supply - whether an Indian importer can be subject to the levy of IGST on the component of ocean freight paid by the foreign seller to a foreign shipping line, on a reverse charge basis? - Scope and power of state legislature versus GST Council - HELD THAT:- The provisions of composite supply in the CGST Act (and the IGST Act) play a specific role in the levy of GST. The idea of introducing ‘composite supply’ was to ensure that various elements of a transaction are not dissected and the levy is imposed on the bundle of supplies altogether. This finds specific mention in the illustration provided under Section 2(30) of CGST Act, where the principal supply is that of goods. Thus, the intent of the Parliament was that a transaction which ....... + More
2022 (5) TMI 292
Seeking grant of Bail - offences punishable under Sections 132/134 of the Central Goods and Services Tax, 2017 - amount of Rs.4 Crores has been deposited with the concerned authorities and the appellant has been enjoying the facility of ad-interim bail - HELD THAT:- The appellant shall continue to be on bail on the same conditions on which he was allowed the facility of ad-interim bail. The security and documents of surety furnished at that stage shall continue to be operative as conditions of bail - appeal allowed.
2022 (4) TMI 980
Grant of interest / compensation for delayed Refund of unutilized input tax credit - Rate of interest - HC awarded 9% instead of 6% applying the proviso to section 56 - zero rated supply - export of goods - Section 54 r.w.section 56 of the CGST Act - HELD THAT:- A registered person making export of goods outside India, is entitled in terms of Section 16 of the IGST Act to claim refund of either unutilized input tax credit of export of goods under bond or letter of undertaking or refund of integrated tax paid on export of goods. In terms of Section 20 of the IGST Act, any claim for refund is to be governed by the provisions of the CGST Act which would apply mutatis mutandis as if they were enacted in the IGST Act. The application for refund, therefore, is required to be preferred in accordance with Section 54 of the CGST Act. According to ....... + More
2022 (2) TMI 351
Seeking grant of Bail - Evasion of GST - question mark on the conduct of the officers who performed the search operations - HELD THAT:- The appellant cannot be indefinitely detained in custody more so having already undergone a period of 25 months of custody when he can be sent behind bars for maximum five years. It is almost 50% of the sentence. The stand of the respondent was also coloured by the proceedings taken out by the appellant/family members qua the conduct of the officers which has visited them with some adverse consequences though certain proceedings are still pending qua the same. Bail granted to the appellant on terms and conditions to the satisfaction of the Trial Court - appeal allowed.
2022 (1) TMI 1168
Seeking direction to the respondent(s) to transfer the investigation pertaining to Summons pending at Delhi to the Directorate General of GST Intelligence, Surat Zonal Unit, Gujarat - another case against the petitioner is being investigated by the Surat Zonal Unit - HELD THAT:- The respondents have filed a detailed reply affidavit and have asserted that two investigations pertain to different causes of action. If so, it is for the investigating Agency to decide whether it would like to have a joint investigation pertaining to the petitioner. No writ of mandamus need be issued in that behalf in light of the factual assertion in the counter affidavit. This writ petition is disposed of.
2021 (12) TMI 840
Validity of Circular issued by the CBIC - Jurisdiction - Form GSTR-3B is return or not - imposition on rectification of Form GSTR-3B in respect of the period in which the error had occurred - HELD THAT:- The judgement of the High Court has been expressly overruled by a three-Judge Bench decision of this Court in Civil Appeal [2021 (11) TMI 109 - SUPREME COURT] - Learned counsel for the respondent was at pains to persuade us that the three-Judge Bench judgment can be distinguished, without realising that the three-Judge Bench judgment expressly overrules the impugned judgment. - Decided in favor of Revenue.
2021 (11) TMI 109
Validity of Circular issued by the CBIC - Jurisdiction - Form GSTR-3B is return or not - imposition on rectification of Form GSTR-3B in respect of the period in which the error had occurred - Circular No. 26/26/2017GST dated 29.12.2017 - jurisdiction of the Delhi High Court to entertain the writ petition - writ petition suffered from the vice of nonjoinder of the necessary parties including that the High Court could not have issued a writ of mandamus - HELD THAT:- The writ petitioner was not challenging the individual action of the States or the Union Territories, but a policy decision of the Central authority who had issued the impugned Circular, namely, the Commissioner (GST). If the writ petitioner succeeded in that challenge, the consequential relief would follow. Nonimpleadment of respective States/Union Territori....... + More
2021 (9) TMI 626
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
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
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
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
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.