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2024 (4) TMI 421
Time limitation - Section 14 of the Limitation Act, 1963 - Penalty order under Section 129(3) of UPGST Act - Seizure of goods - HELD THAT:- Upon perusal of the documents and upon hearing counsel for the parties, it is clear that coordinate Bench of this Court had given a specific direction by order dated September 13, 2021 giving liberty to the petitioner to approach the appellate authority. Furthermore, this Court in MURLI PACKERS THROUGH ITS PROPRIETOR RAKESH KUMAR JAIN VERSUS STATE OF UP THROUGH SECRETARY, INSTITUTIONAL FINANCE AND 2 OTHERS....... + More
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2024 (4) TMI 420
Principles of natural justice - ex-parte order dated 30.09.2023 issued by Commercial Tax Officer, Sector-4, Ghaziabad, Uttar Pradesh - petitioner was never afforded any opportunity of personal hearing - HELD THAT:- Upon service of notice the petitioner had been called to file its reply only. Non compliance of that show cause notice may have only led to closure of opportunity to submit written reply. However by virtue of the express provision of Section 75 of the Act, even in that situation the petitioner did not lose its right to participate i....... + More
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2024 (4) TMI 419
Simultaneous investigation by the Central and State GST authorities - Challenged summons issued, even after a lapse of 15 days - Violation of the circular issued by the Central Board of Excise - suppression of transaction concerning supply of goods/services or suppression of stock or goods - Overlapping of tax periods in the pending case - show cause-cum-demand notice - HELD THAT:- There is no ambiguity in the language of Section 6(2)(b) of the CGST/OGST Act, which bars initiation of proceeding by a proper officer under CGST Act where a proper....... + More
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2024 (4) TMI 418
Petition challenging the Order passed u/s 74 of the Central Goods and Service Tax Act, 2017 ( the Act ) and rejected first appeal - certified copy of the order passed u/s 74 of the Act was not annexed to the appeal - HELD THAT:- Upon a perusal of the appellate order, I am of the view that the technical ground on which the appellate authority has rejected the first appeal of the petitioner should not be allowed to stand. Thus, the impugned order dated August 25, 2022 passed by the appellate authority is quashed and set aside with a direction up....... + More
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2024 (4) TMI 417
Validity Of order in original - Order for cancellation of registration passed without any application of mind - HELD THAT:- In the present case, the facts are similar to one in Surendra Bahadur Singh's case [ 2023 (8) TMI 1262 - ALLAHABAD HIGH COURT] wherein the appeal was barred by time u/s 107 of the Act. However, the Division Bench took into consideration the original order and set aside the same being non-reasoned and allowed the petitioner therein to file reply to the show cause notice. Thus, the orders impugned herein are liable to b....... + More
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2024 (4) TMI 416
Cancellation of GST Registration retrospectively - Validity Of Show Cause Notice, does not bear the date and time whereby the Petitioner was required to appear for personal hearing - not considered by the Proper Officer - No longer continuing business - HELD THAT:- Pursuant to the said impugned order, Petitioner filed an application dated 24.06.2021 seeking revocation of cancellation of GST registration. On the said application, Petitioner was issued a Show Cause Notice dated 19.07.2021 for rejection of application for revocation of cancellati....... + More
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2024 (4) TMI 415
Violation of principles of natural justice - Order passed without granting any opportunity of Personal hearing to the petitioner - mandatory requirement of the UPGST Act, 2017 - HELD THAT:- This Court in M/s Shree Sai Palace v. State of U.P. and Another [ 2024 (3) TMI 49 - ALLAHABAD HIGH COURT] , relying on two judgments of coordinate Bench of this Court in Bharat Mint and Allied Chemicals v. Commissioner Commercial Tax and Others [ 2022 (3) TMI 492 - ALLAHABAD HIGH COURT] and M/s Primeone Work Force Pvt. Ltd. v. Union of India, [ 2024 (1) TMI....... + More
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2024 (4) TMI 414
Validity Of order in original - Order for cancellation of registration passed without any application of mind - appellate order u/s 107 - HELD THAT:- In the present case, the facts are similar to one in Surendra Bahadur Singh's case [ 2023 (8) TMI 1262 - ALLAHABAD HIGH COURT] wherein the appeal was barred by time u/s 107 of the Act. However, the Division Bench, took into consideration the original order and set aside the same being non-reasoned and allowed the petitioner therein to file reply to the show cause notice. Thus, the orders impu....... + More
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2024 (4) TMI 413
Validity of Order passed u/s 129(1)(b) of the U.P.G.S.T. Act, 2017 - seized and penalty imposed, while they were in transit on truck - registration cancelled ten days after the Tax Invoice was issued - HELD THAT:- Since issuance of the Tax Invoice and its presence at the time of the detention of the goods is not doubted and further inasmuch as on the date of transaction being performed the petitioner was a registered dealer, we dispose of the writ petition with the observation, the penalty be reduced in terms of Section 129(1)(a) of the State ....... + More
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2024 (4) TMI 412
Maintainability of order - respondents have not put their signatures nor there exists any digital signature - statutory mandate engrained in Rule 26(3) of the Central Board of Service Tax Rule 2017 not followed - HELD THAT:- By placing reliance on the judgments of various High Courts in SRK Enterprises v. Assistant Commissioner (ST) [ 2023 (12) TMI 156 - ANDHRA PRADESH HIGH COURT] , Ramani Suchit Malushte v. Union of India [ 2022 (9) TMI 1263 - BOMBAY HIGH COURT] , Railsys Engineers Pvt. Ltd. v. Additional Commissioner of CGST (Appeals-II) [ 2....... + More
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2024 (4) TMI 411
Disallowance of input tax credit received from the ISD - petitioner not file GSTR Form-6 - provisions of sub-section (7) of Section 140 of CGST Act - HELD THAT:- As per the Rule 36 of the CGST Rules, the petitioner has received the invoice of distribution of the input tax credit of its ISD and therefore the petitioner is entitled to such input tax credit. Considering the submissions, issue Notice returnable on 1st May, 2024. In the meanwhile, no coercive action shall be taken by the respondent authority during the pendency of this petition. Direct service is permitted through e-mail.
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2024 (4) TMI 410
Disallowance of CENVAT Credit - Section 140 of CGST Act, 2017 - transitional credit - HELD THAT:- In the present case, petitioner's appeal has been dismissed. Since, no Tribunal is working at this stage, therefore, the High Court can examine the case. At this stage, Rishab Kapoor, Advocate, accepts notice on behalf of the respondents and seeks time to get instructions. Adjourned to for 11.09.023 - To be heard along with CWP-2687-2021. In the meantime, no coercive steps shall be taken.
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2024 (4) TMI 409
Applicability of GST - Benefit of exemption - Supply of Services by Residents Welfare Association (RWA) - contributions towards the corpus fund made by the members of the RWA - whether this money is in the form of a deposit or an advance payment - CGST/ SGST on collection of common area electricity charges from the members - HELD THAT:- As per the ICAI Guidance Note on Terms Used in Financial Statements , a Sinking Fund is a fund created for the repayment of a liability or for the replacement of an asset. In the case of a RWA, such sinking/cor....... + More
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2024 (4) TMI 367
Validity Of show cause notice and unsigned assessment order - Unsinged order either digitally or physically as is otherwise required under Rule 26 of the Central Goods and Services Taxes Rules ( CGST ) - HELD THAT:- We are of the considered opinion that the impugned order in the instant case also since it an un-signed document which lose its efficacy in the light of requirement of Rule 26(3) of the CGST Rules 2017 and also under the TGST Act and Rules 2017. The show cause notice as also the impugned order both would not be sustainable and the ....... + More
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2024 (4) TMI 365
Interest on Delayed Refund - Entitlement for interest u/s 54 of the Central Goods and Services Tax Act, 2017 on the delayed granting of refund of Input Tax Credit - HELD THAT:- There is a catena of decisions of the Hon ble Supreme Court and also practically of every High Court wherein it has been consistently held that in the event of there being a delay on the part of the Department in making necessary refund as quantified by the Department themselves within a stipulated period or within a reasonable period of time, the said amount shall carr....... + More
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2024 (4) TMI 364
Validity of order in original - rejecting the rectification petition - discrepancies between the GSTR 3B return and the auto-populated GSTR 2A return - imposition of cess - receipt of scrips - No opportunity to show cause/ personal hearing - HELD THAT:- Out of the total tax liability, it appears that almost Rs. 5.17 crores pertains to the discrepancies between the GSTR 3B and GSTR 2A returns. Even from the intimation issued on 31.05.2023, it is evident that the amount reflected in the GSTR 2A auto-populated return is in excess of the ITC avail....... + More
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2024 (4) TMI 363
Validity Of Order - Tax demand based on Audit observations - show cause notice replied to, seeking further time up - turnover reconciliation and variation between the GSTR 3B return and Form 26AS - HELD THAT:- In the impugned order, the respondents recorded that the petitioner did not place on record documents pertaining to the turnover from Tamil Nadu. This conclusion cannot be completely disregarded in as much as the petitioner should have placed on record the trial-balance relating to Tamil Nadu and supported it with a certificate from a Ch....... + More
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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
