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2021 (3) TMI 1295 - HC - GSTLevy of Entertainment tax - tax slabs were fixed under GST Act - HELD THAT - Having regard to the fact that lockdown imposed by the State and Central Government has now been lifted and inter-State travel is now possible, and since vaccination for Covid-19 virus is also being administered, and since personal appearance of the petitioner is not necessary having regard to sub-rule (2) of Rule 133, we dispose of this Writ Petition directing the petitioner to submit explanation to the notice dt.06-03-2020 to the 4th respondent within four (04) weeks from today. The Writ Petition is disposed of.
Issues:
Challenge to notice/summon issued by respondents, Allegations of profiteering under Section 171 of the Central Goods and Services Tax Act, 2017, Impact of Covid-19 lockdown on petitioner's ability to respond, Request for interim stay on further proceedings, Interpretation of Rule 133 of the Rules framed under the Act, Disposal of the Writ Petition with directions. Analysis: The petitioner, who owns a movie theater, challenged a notice and summon issued by the respondents regarding allegations of not passing on tax reduction benefits to customers under the Central Goods and Services Tax Act, 2017. The petitioner had received prior notices requesting information, leading to the issuance of the challenged notice based on prima facie evidence of profiteering. Due to the Covid-19 lockdown, the petitioner filed a Writ Petition anticipating coercive measures. An interim stay was granted on further proceedings, which was extended. Respondents filed counter-affidavits, and a request was made to vacate the interim order. The Senior Standing Counsel pointed out Rule 133, emphasizing the opportunity for a hearing and the absence of severe consequences like arrest. Considering the lifting of lockdown and availability of inter-State travel, the court directed the petitioner to submit an explanation within four weeks. The petitioner can present defenses, and the 4th respondent must pass a reasoned order. If a hearing is requested, it should be considered. The court clarified no observations were made on the parties' contentions, and the Writ Petition was disposed of without costs, closing related miscellaneous petitions.
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