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Showing 101 to 120 of 11280 Records

• 2024 (4) TMI 362
  
  Violation of principles of natural justice - objections raised in the reply were not considered - validity of assessment order - HELD THAT:- On examining the impugned assessment order, it is noticeable that such order refers to the tax payer's reply but does not discuss such reply or record any findings in relation thereto. In the reply, the petitioner/tax payer contended that the audit report issued on 21.02.2022 is beyond the period of limitation prescribed in sub-section (4) of Section 65. This contention and other contentions raised in....... + More

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• 2024 (4) TMI 361
  
  Generation of Duplicate / multiple E-way Bills - Delay in filing of Appeal before the Appellate Authority - Petition to quash the order reducing the interest and rectification order - limitation period - intimation of discrepancies in the return after scrutiny - multiple E-way bills for the same invoice number and date, same invoice value and the same consignee - HELD THAT:-In the instant case, the person in charge of generating E-way bills is new to handling the generation of E-way bills. The said person generated two E-way bills for the same....... + More

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• 2024 (4) TMI 360
  
  Maintainability of petition - non-constitution of Tribunal - HELD THAT:- The controversy raised in the instant writ application stands resolved in view of the adjudication made by a Division Bench of this Hon ble Court in M/S SHREE DEV NARAYAN MARBLE VERSUS STATE OF RAJASTHAN, THROUGH PRINCIPAL SECRETARY, FINANCE DEPARTMENT (TAX DIVISION) , SECRETARIAT, JAIPUR., COMMISSIONER, RAJASTHAN STATE GST DEPARTMENT, JAIPUR, ASSISTANT COMMISSIONER, ASSISTANT COMMISSIONER, CIRCLE RAJSAMAND, WARD 1, BHILWARA, RAJASTHAN AND ADDITIONAL COMMISSIONER, APPELLA....... + More

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• 2024 (4) TMI 359
  
  Classification of imported and traded goods - clear float glass - classifiable under the CTH 7005 29 or under CTH 7005 10 of the Customs Tariff Act, 1975? - Country of origin - HELD THAT:- In order to merit classification under 7005 10, the float glass should be non-wired and should have an absorbent layer, and in order to merit classification under 7005 29, the float glass should be non-wired and that the same should not be coloured . Clear Float Glass , as the name suggests, are supposed to be colourless, and are admittedly non-wired. Once t....... + More

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• 2024 (4) TMI 358
  
  Valuation - Advance ruling application for determination of the liability to Pay tax on Service - Supply of Labour / Employees to others (Principal Employer) to work under the direct supervision and control of the Principal Employer - Payment to employees - Whether GST is payable only on the service charges / commission or Income received by whichever name by the Agency Supplying Manpower and not on the salary / wages and related payments made to the Employees - Admissibility of the application - HELD THAT:- We find that it is imperative to me....... + More

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• 2024 (4) TMI 319
  
  Cancellation of GST registration - documents are vitiated by lack of clarity and non-application of mind - violation of principles of natural justice - HELD THAT:- The show cause notice does not indicate as to which provisions of the applicable GST statutes were not complied with by the petitioner. In those circumstances, as correctly pointed out by the petitioner in reply dated 09.02.2023, it was not possible for the petitioner to show cause in response. The order of cancellation also contains no reasons except for the contradictory statement....... + More

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• 2024 (4) TMI 297
  
  Maintainability of petition - non-constitution of Tribunal - HELD THAT:- The respondents has submitted that at present the Tribunal has not been constituted and the process towards constitution of the Tribunal is going on, therefore, in these circumstances, this petition may not be kept pending but with appropriate protection available under Section 112(8) of the Rajasthan Goods and Services Tax, 2017, this petition may be disposed off with liberty to the petitioner to file appeal within stipulated period from the date the Tribunal is constitu....... + More

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• 2024 (4) TMI 296
  
  Blocked input tax credit - issuance of credit notes by the supplier - denial of Input Tax Credit with regard to certain inputs - HELD THAT:- Except for holding that the tax payer had availed Input Tax Credit which is blocked credit under Section 17(5), no reasons are specified as to why such Input Tax Credit was denied. The impugned order is set aside in relation to these three issues and remanded for re-consideration. The first respondent is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and ther....... + More

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• 2024 (4) TMI 295
  
  Violation of principles of natural justice - ex-parte demand - retrospective cancellation of GST registration of petitioner - under declaration of output tax - excess claim of Input Tax Credit - ITC claimed from cancelled dealers - return defaulters and tax non payers - HELD THAT:- It is an admitted case of the Department that in case registration is cancelled retrospectively, the taxpayer cannot access the portal. Accordingly, there is merit in the contention of the petitioner that he was not served with the impugned Show Cause Notice and the....... + More

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• 2024 (4) TMI 294
  
  Seeking grant of Regular bail - claiming of ineligible tax credit - applicability of Section 132 (1)(c) of the Gujarat Central Goods and Service Tax Act, 2017 - HELD THAT:- The role attributed to the present applicant is to the effect that present applicant has availed ineligible input tax credit of Rs. 07.45 Crores on the basis of purchases made from six registered entities, which according to the revenue are found to be non-existing. This Court has also considered punishment prescribed for the offence in question and also considered the fact....... + More

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• 2024 (4) TMI 293
  
  Retrospective cancellation of GST registration of the Petitioner - notice does not specify any cogent reason - violation of principles of natural justice - HELD THAT:- Neither the Show Cause Notice, nor the order spell out the reasons for retrospective cancellation. On the one hand, the order states that no reply filed and on the other hand refers to a reply dated 07.01.2022, which shows complete non-application of mind, particularly when the Proprietor had passed away and no reply was filed. In terms of Section 29(2) of the Act, the proper of....... + More

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• 2024 (4) TMI 292
  
  Retrospective cancellation of GST registration of the Petitioner - notice does not specify any cogent reason - violation of principles of natural justice - HELD THAT:- Neither the Show Cause Notice, nor the order spell out the reasons for retrospective cancellation. On the one hand, the order states that no reply filed and on the other hand refers to a reply dated 07.11.2022, which shows complete non-application of mind, particularly when the Proprietor had passed away and no reply was filed. In terms of Section 29(2) of the Act, the proper of....... + More

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• 2024 (4) TMI 291
  
  Confiscation of goods - levy of penalty - burden of proof on Department - mere presence of additional stock - HELD THAT:- One is unable to understand that after the Appellate Authority had come to the above finding that the stock was not weighed or counted, specifically when the same could have very well been done in the premises of the petitioner, why did the Appellate Authority subsequently reduce the penalty by making a fresh assessment. The calculation of the stock by the Appellate Authority on the basis of an estimate is without any basis....... + More

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• 2024 (4) TMI 290
  
  Doctrine of comity - Condonation of delay in filing an Appeal - Violation of principles of natural justice - failure to appreciate the judgements of the Supreme Court, properly, for condoning the delay - HELD THAT:- Upon a perusal of the impugned order, it appears that the appellate authority has not properly appreciated the judgements of the Supreme Court for condoning the delay. Furthermore, having held that the matter was time barred, the appellate authority has proceeded to decide the matter on merits, which also unfortunately is without a....... + More

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• 2024 (4) TMI 289
  
  Reverse charge of Goods and Services Tax (GST) on recovery agent services - Constitutional validity of Collection of Tax / GST under RCM - Challenge to N/N. 30/2012-ST dated 20.06.2012, N/N. 10/2014-ST dated 11.07.2014 and N/N. 10/2017-Integrated Tax (Rate) dated 28.06.2017 issued by the Central Government - challenge to Section 17(3) of the Central Goods and Services Tax Act, 2017 deeming supply of recovery agent services as exempted supplies - HELD THAT:- There is no vested or inherent right of an assessee to claim credit for an input tax pa....... + More

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• 2024 (4) TMI 288
  
  Violation of principles of natural justice - impugned order does not take into consideration the reply submitted by the Petitioner and is a cryptic order - under declaration of output tax - the tax on outward supplies under declared on reconciliation of data in GSTR-09 - reconciliation of GSTR-01 with GSRT-09 - excess claim Input Tax Credit - scrutiny of ITC reversals - under declaration of ineligible ITC - HELD THAT:- The observation in the impugned order dated 28.12.2023 is not sustainable for the reasons that the reply dated 06.12.2023 file....... + More

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• 2024 (4) TMI 287
  
  Violation of principles of natural justice - cryptic order - excess claim Input Tax Credit - under declaration of ineligible ITC - ITC claimed from cancelled dealers - return defaulters and tax nonpayers - HELD THAT:- The observation in the impugned order dated 26.12.2023 is not sustainable for the reasons that the reply dated 19.10.2023 filed by the Petitioner is a detailed reply. Proper Officer had to at least consider the reply on merits and then form an opinion. He merely held that the reply is not satisfactory nor any substantial document....... + More

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• 2024 (4) TMI 286
  
  Violation of principles of natural justice - impugned order does not take consideration the reply submitted by the Petitioner in full consideration and has passed a cryptic order - under declaration of output tax - excess claim Input Tax Credit - ITC claimed from cancelled dealers - return defaulters - tax non-payers - HELD THAT:- The impugned order, however, after recording the narration, records that the reply uploaded by the taxpayer is insufficient and unsatisfactory. The impugned order does not specifically deal with the reply dated 23.10....... + More

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• 2024 (4) TMI 285
  
  Maintainability of petition - availability of statutory remedy of appeal - Seeking restoration of GST registration number of the petitioner - petitioner did not file GST returns - reply to SCN could not be submitted within the stipulated time - HELD THAT:-It is not clear, as to how, on the one hand it has been submitted by the petitioner that he has not filed any reply to the show cause notice because it was not in the prescribed format, then in the Cancellation of Registration Order dated 03.01.2023 objection/reply filed by the petitioner dat....... + More

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• 2024 (4) TMI 284
  
  Violation of principles of natural justice - order in original has been passed ex-parte to the petitioner - HELD THAT:- It would be in the interest of justice that the proceedings are remanded to the Adjudication Officer as there is clearly a breach of principles of natural justice as the petitioner was not granted an opportunity of being heard or even to file a reply to the show-cause-notice before the order-in-original was passed by the Adjudicating Officer which was admittedly an ex-parte order. Certainly, the law would mandate that a show-....... + More

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