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GST - Case Laws
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- 2020 (11) TMI 921 - KERALA HIGH COURT
Detention of goods alongwith vehicle - transportation in one segment not being covered by a valid e-way bill - HELD THAT:- If the petitioner furnishes a bank guarantee for the amount demanded in Ext.P9 notice, then the respondents shall permit a clearance, and thereafter proceed to pass the final adjudication order under Section 129(3) of the GST Act. Petition disposed off.
- 2020 (11) TMI 920 - KERALA HIGH COURT
Detention of goods alongwith vehicle - reason for detention is mis-match in the value of the goods transported, as shown in the e-way bill and job work invoice that accompanied the transportation of the goods - HELD THAT:- Inasmuch as the detention of the goods was during the return journey from the job-workers premises to the petitioner's premises, the documents that ought to have accompanied the transportation were the job work invoice, the delivery challan and the e-way bill. In the instant case, it is not in dispute that the consignment was covered by the job-work invoice, an e-way bill as also the delivery challan that originally accompanied the goods on its transportation from Ernakulam to the job worker's premises in Salem. As per the statutory provisions, when goods are sent to other premises for job work, it is the same d....... + More
- 2020 (11) TMI 919 - DELHI HIGH COURT
Direction to respondents to issue necessary instructions, directions and orders to the jurisdictional officers to give effect to the rectified GSTR-3B returns filed manually by the petitioner for the months of July to September 2017 - HELD THAT:- Issue notice. List the matter on 13th January, 2021.
- 2020 (11) TMI 918 - ORISSA HIGH COURT
Reimbursement of differential tax amount arising out of change in tax regime from Value Added Tax (VAT) to Goods and Service Tax (GST) with effect from 01.07.2017 - grievance of the petitioner is that in view of the introduction of the GST, petitioner is required to pay tax which was not envisaged while entering into the agreement - HELD THAT:- The Government has now come out with a revised guidelines in this respect in supersession of the guidelines issued vide Finance Department letter dated 07.12.2017. Additional Counter Affidavit of O.P.-authority has been filed in similar cases annexing the revised guidelines relating to works contract under GST issued by the Government of Odisha, Finance Department vide Office memorandum No. FIN-CTI-TAX- 0045-2017/38535/F Dated 10.12.2018. Petitioner shall make a comprehensive representation before ....... + More
- 2020 (11) TMI 917 - TELANGANA HIGH COURT
Detention of goods alongwith vehicle - Allegation of attempt to sale goods in between - detention on the ground that prima facie the 'documents tendered were found to be defective' - mismatch between the goods in movement and the documents tendered - remedy of appeal under Section 107 of the TGST Act - HELD THAT:- Without there being any order/decision passed by the 1st respondent and communicated to the petitioner, the petitioner cannot be expected to file appeal invoking Section 107 of the TGST Act, 2017 - the plea of the 1st respondent that the petitioner should avail the remedy of appeal under Sec. 107 of the TGST Act is rejected. Any defect, if any, in the documentation accompanying the goods for purpose of levy of tax and penalty has to be looked at also in terms of the Circular dt. 13.4.2018 and Circular dt. 14.09.2018 issu....... + More
- 2020 (11) TMI 916 - ANDHRA PRADESH HIGH COURT
Confiscation of goods - solver ornaments - unaccounted stocks - Section 67 of the Central Goods and Service Act, 2017 - Whether the 1st respondent is authorised to pass the impugned proceedings dated 04.02.2020? - HELD THAT:- The argument of the petitioners that the 1st respondent is not legally authorised to issue the impugned proceedings is not correct in view of the Gazette notification No.37 of Revenue Department (CT-II) dated 30.06.2017 filed by the learned Government Pleader. Section 68(3) of the CGST Act confers power on “the Proper Officer” to intercept any conveyance on the way and require the person in-charge of the said conveyance to produce the documents prescribed under sub-section (1) of Section 68 and the devices for verification in which case the said person shall be liable to produce the same and also allow th....... + More
- 2020 (11) TMI 915 - NATIONAL ANTI-PROFITEERING AUTHORITY
Profiteering - base prices of 1383 goods had been increased by the Respondents after the rate of tax was reduced - allegation that the Respondents had not passed on the benefit of reduction in the rate of GST - contravention of provisions of Section 171(1) of the CGST Act, 2017 - penalty - HELD THAT:- It would be appropriate to state that as has been discussed in paras supra (i) the pre and post reduction base prices have been correctly computed excluding the discounts as per the provisions of Section 15(1) and 15(3)(a) and hence there is no mistake in calculating the same. Therefore, the comparison of prices made by the Respondents as per the Annexure attached with their submissions dated 19.06.2019 is not correct (ii) It is also apparent from the plain reading of Section 171(1) that the benefit of tax reduction has to be passed on by co....... + More
- 2020 (11) TMI 914 - COMMISSIONER (APPEALS) CENTRAL GOODS AND SERVICE TAX, JAIPUR
Refund of excess tax paid - principles of natural justice - appellant has mainly contested in their appeal memo that the adjudicating authority has passed the impugned orders in original without granting sufficient opportunity of personal hearing in the matter - HELD THAT:- The adjudicating authority while rejecting the refund claims of the appellant neither considered their first request for seeking of some other date as per adjudicating authority's convenience nor discussed any relevant provisions of law/rules for rejection of their refund claims. It is also found that non-passing of speaking order indeed amount to denial of natural justice. Before passing of orders atleast their request for seeking of some other date for personal hearing in the matter should have been considered and at least speaking order should have been passed b....... + More
- 2020 (11) TMI 880 - SC ORDER
Profiteering - Proceedings before the National Anti-profiteering Authority - section 171 of the Goods and Services Tax Act - main contention of the Petitioner is of violation of the principles of natural justice - It was held by High Court that The term profiteering, under the Act and Rules, is used in a pejorative sense. Such a finding can severely dent the business reputation. The Authority is newly established. Therefore, as a guidance to this Authority, highlighting the importance of fair decision-making is necessary. HELD THAT:- Considering the fact that after the impugned order, the matter has already proceeded before the authority - There is no need to interfere with the present SLP. SLP disposed off.
- 2020 (11) TMI 879 - KERALA HIGH COURT
Detention of goods alongwith vehicle - expired E-Way bill - HELD THAT:- The learned counsel for the petitioner submits, however, that there is an issue regarding the legality of inclusion of the cess component in the quantification of the amount liable to be paid under Section 129 of the GST Act, the respondents are directed to release the goods and vehicle on the petitioner furnishing a Bank guarantee for the amount demanded in Ext.P10 order. Petition disposed off.
- 2020 (11) TMI 878 - DELHI HIGH COURT
Decision to be made on petitioner's representation - HELD THAT:- This Court directs the Central Board of Indirect Taxes (CBIC) to decide the petitioner’s representation dated 30th June, 2020 along with the additional representation to be made within two weeks, within eight weeks from the date of filing of the additional representation. All the rights and contentions of the parties are left open. Petition disposed off.
- 2020 (11) TMI 877 - PATIALA HOUSE COURT
Grant of Anticipatory Bail - allegation of illegal input tax credit taken by the M/s Milk Food Ltd. - fake form created for passing fake credit by issuing Bogus invoices - It is contended by Ld. Defence counsel that despite the fact that adjudication in this case is yet to be carried out despite that accused persons are ready to deposit 10% of the total tentative liability which has been allegedby the department by way of its reply. In support of his averment Ld. Counsel has also relied on the judgment of Hon'ble Supreme Court in C. Pradeeep Petitioners(s) v. The Commissioner of GST and central Excise, Selam and Anr. [2019 (11) TMI 659 - SUPREME COURT] HELD THAT:- Admittedly the total amount as liability of the of the applicants is yet to be adjudicated and assessed. Liability which has been raised by the department is the tentative w....... + More
- 2020 (11) TMI 834 - ALLAHABAD HIGH COURT
Detention of goods alongwith vehicle - goods were not accompanied by the relevant E-way bills - Section 129(3) of the U.P. GST Act - HELD THAT:- A perusal of the appellate order shows that the Appellate Authority has decided the appeal in the absence of the counsel for the appellant. There is no reasons not to believe the version of the counsel for the petitioner to the extent that the counsel for the appellant could not appear on account of his suffering from high fever and no useful purpose would be served in keeping the present writ petition pending. The matter is remanded to the Appellate Authority to decide the appeal afresh, after affording an opportunity of hearing to the counsel for the appellant - Petition allowed by way of remand.
- 2020 (11) TMI 833 - RAJASTHAN HIGH COURT
Grant of Bail - allegation of fraudulent availment of input tax credit - passing of forged GST - HELD THAT:- Taking into consideration the nature of allegations against the petitioner, his length of custody, the pendency of investigation, the offence being compoundable and the severity of punishment under Section 132 of the CGST Act; but, without expressing any opinion on the merits of the case, this Court deems it just and proper to enlarge the petitioner on bail. The bail application is allowed and it is directed that accused-petitioner Subhash Chandra Tyagi S/o Late Shri Chiranji Lal shall be released on bail under Section 439 Cr.P.C. in connection with afore-mentioned FIR registered at concerned Police Station, provided he furnishes a personal bond in the sum of ₹ 1,00,000/- together with two sureties in the sum of ₹ 50,00....... + More
- 2020 (11) TMI 832 - PUNJAB AND HARYANA HIGH COURT
Provisional attachment of petitioner's Bank Account - Section 83 of the Central Goods and Services Tax Act, 2017 - HELD THAT:- Respondent No.1 states that if directions are issued by the Court for time-bound disposal of the above representation, it will be abided by promptly. It is directed that the aforementioned representation of the Petitioner be decided by a reasoned order not later than 4th December, 2020 and the decision thereon be communicated to the Petitioner not later than 8th December, 2020. The submissions of the Petitioner in the present petition and any additional submissions the Petitioner wishes to make in writing within the next two days, shall also be taken into account while passing such order. Petition disposed off.
- 2020 (11) TMI 831 - KERALA HIGH COURT
Release of detained goods alongwith vehicle - expired E-way bill - HELD THAT:- It is clear from Rule 138(10) that the specific period for which an e-way bill is valid is evident from the table under that rule. Serial Nos.1 and 2 deals with cargo other than Over Dimensional Cargo [hereinafter 'ODC'] and serial Nos.3 and 4 with ODC. ODC is cargo having dimensions in excess of the vehicle in which it is carried. The contention of the appellant is that the amendment by which an insertion was made in 2019 takes in multimodal shipment in which at least one leg involves transport by ship and whether it be an ODC or goods other than ODC. Enabling proviso under Rule 138(10) - HELD THAT:- We perfectly agree with the submission of the learned Senior Government Pleader that this would only enable the consignee to update the e-way bill extendi....... + More
- 2020 (11) TMI 830 - RAJASTHAN HIGH COURT
Grant of Bail - input tax credit - fake firms - Offence under Section 132(1)(f) of the C.G.S.T. Act - HELD THAT:- It is directed that accused petitioners shall be released on bail provided each of them furnish a personal bond in the sum of ₹ 5,00,000/- together with two sureties in the sum of ₹ 2,50,000/- each to the satisfaction of the learned trial court with the stipulation that they shall appear before that Court and any court to which the matter is transferred, on all subsequent dates of hearing and as and when called upon to do so.
- 2020 (11) TMI 829 - PATIALA HOUSE COURT
Grant of Bail - allegation of availment of inadmissible input tax credit - bail is sought on the ground that arrest of the accused was arbitrary and illegal as there is no adjudication of any tax liability outstanding or contravening of GST Act - HELD THAT:- The grant of bail requires striking a delicate balance between two conflicting interests, namely, on one hand. the liberty of an individual and on the other hand, the investigative rights of the prosecuting agency for the interest of the society. Although personal liberty and freedom of a person cannot be undermined, but at the same time, the legitimate rights of the investigative agency has to be taken due consideration of. The liberty of the individual is not absolute and same can be withdrawn if it is found to be creating an impediment in the rights of the prosecuting agency, The b....... + More
- 2020 (11) TMI 828 - COMMISSIONER (APPEALS) CENTRAL GOODS AND SERVICE TAX, JAIPUR
Permission for withdrawal of appeal - Revocation of cancellation of GST registration - non filing of returns for a continuous period of six months - non submission of reply to the show cause notice dated 20.12.2019 within the time specified therein - HELD THAT:- During the personal hearing appellant has stated that their CSTIN has been restored. The adjudicating authority has also submitted their report that the present status of GSTIN is active. Further, the appellant has also withdrawn their appeal vide mail dated 15.10.2020. Since, the jurisdictional authority has restored the said registration and the appellant has also withdrawn their appeal, Appeal is allowed to be withdrawn - appeal dismissed as withdrawn.
- 2020 (11) TMI 789 - ALLAHABAD HIGH COURT
Maintainability of Petition - availability of alternative remedy of appeal - challenge on order under Section 130 of U.P. Goods and Services Tax Act, 2017 passed by the Deputy Commissioner (SIB), Commercial Tax, Mirzapur Range, Mirzapur - respondents states that the writ petition is not maintainable as the impugned order is appealable under Section 107 of the Act, 2017. HELD THAT:- Without expressing any opinion on merits of the case of the petitioner the writ petition is dismissed on the ground of statutory remedy of appeal.