Detention of goods - consignment of goods that was being transported was not accompanied by the necessary declaration in Form KER I, which was mandated for supplies effected in the State - Held that: - identical matter has been disposed of by a Division Bench of this Court in The Commercial Tax Officer And The Intelligence Inspector Versus Madhu. M.B. [2017 (9) TMI 1044 - KERALA HIGH COURT], directing expeditious completion of the adjudication of the matter and permitting release of the goods detained pending adjudication, in terms of Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017 - petition disposed off.
Clearance of the raw material imported under the Advance Authorizations (‘AAs’) - Petitioner was compelled to pay the IGST - Held that: - To facilitate the communication and implementation of the order, the Central Board of Excise and Customs (‘CBEC’) is impleaded as the Respondent No.4. A copy of this order along with the earlier order dated 11th September, 2017 [2017 (9) TMI 674 - DELHI HIGH COURT] will be delivered to the CBEC forthwith for further communication by the CBEC to all the Commissionerates with the clear direction that the order dated 11th September 2017 of this Court should be complied with - application disposed off.
The petitioner sought permission to submit revised returns under the Kerala Value Added Tax Act for assessment years 2014-2015 and 2015-2016. The High Court directed the respondent to process the applications based on a circular within one month. (Case: 2018 (4) TMI 271 - KERALA HIGH COURT)
Release of detained goods - Section 129 of the Central Goods and Services Tax Act - Held that: - identical matter has been disposed of by a Division Bench of this Court in The Commercial Tax Officer And The Intelligence Inspector Versus Madhu. M.B. [2017 (9) TMI 1044 - KERALA HIGH COURT], directing expeditious completion of the adjudication of the matter and permitting release of the goods detained pending adjudication, in terms of Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017 - the competent authority is directed to complete the adjudication provided for u/s 129 of the statutes - petition disposed off.
Jurisdiction - post enactment of the Central Goods and Services Tax Act, 2017 as well as the omission of Entry 92C from List-I of the Seventh Schedule of the Constitution - whether the respondent have jurisdiction to enter into an enquiry in respect of the subject matter of the notice and as such the impugned notice was wholly without jurisdiction? - Held that: - this Court is of the prima facie opinion that the impugned notice dated 23.10.2017 is without jurisdiction - further proceeding in the impugned notice stayed.
Levy of GST and other state levies / cess - main contention in this Petition is that on the last date for submitting the bids, the rate of GST was 18 %, and therefore, the Petitioner offered his bid by taking into consideration the rate of GST as 18 % - fifth respondent submitted his bid by taking into consideration the rate of GST at 12 % - Held that: - Once the tender condition No.2 specifies in what manner the lowest bidder (L-1) will be determined, the Municipal Corporation was under an obligation to determine the lowest bidder only in the manner provided in the tender notice and not in any other manner. Modified condition No.38 specifically provides that the tenderer shall quote inclusive of all taxes including GST - Admittedly the quote by the Petitioner inclusive of GST was higher than the quote of the fifth Respondent.
There is no challenge in the Petition to clause 2 of the tender notice. Going by the clause 2, the case of the Petitioner that he is the lowest bidder cannot be accepted.
Release of detained goods - Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017 - Held that: - the writ petition is disposed of directing the competent authority to complete the adjudication provided for under Section 129 of the statutes - petition disposed off.
Detention of goods - case of the petitioner is that the driver of the vehicle in which the goods were carried omitted to hand over the documents when the goods were intercepted and the same were though furnished later, the detaining authority did not accept the same - Held that: - The correctness of the contentions raised by the petitioner cannot be decided in the proceedings under Article 226 of the Constitution of India - the first respondent is directed to complete the adjudication provided for u/s 129 of the statutes - petition disposed off.
Inaction on the part of the first respondent in taking a decision - advance ruling u/s 97(1) of the Kerala State Goods and Services Tax Act - Held that: - first respondent directed to take a decision on Ext.P1 application preferred by the petitioner for advance ruling, after affording the petitioner an opportunity of hearing - petition disposed off.
Release of detained goods - Section 129 of the Central Goods and Services Tax Act - Held that: - identical matter has been disposed of by a Division Bench of this Court in The Commercial Tax Officer And The Intelligence Inspector Versus Madhu. M.B. [2017 (9) TMI 1044 - KERALA HIGH COURT], directing expeditious completion of the adjudication of the matter and permitting release of the goods detained pending adjudication, in terms of Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017 - the competent authority is directed to complete the adjudication provided for u/s 129 of the statutes - petition disposed off.
Seizure of goods - penalty u/s 129 (3) of the U.P. G.S.T. Act, 2017 - it was alleged that the goods were not accompanied with proper documents - petitioner contends that all proper documents were furnished by it to the proper officer in response to the SCN - Held that: - the petitioner is a registered dealer inside the State of U.P. and certain documents i.e. original tax invoices, goods receipts etc. are being claimed to have been issued to cover the transactions - Since the revenue disputes the existence of those documents, an enquiry may be required to be conducted in that regard - However prima facie the petitioner being a registered dealer inside the State of U.P., no useful purpose would be served in allowing the goods to continue under detention - goods to be released subject to fulfillment of conditions.
Penalty - Held that: - it appears that the penalty order was passed ex parte and there are some defects in the same - penalty order dated 28.10.2017 is therefore set aside and the matter is remitted to decide those proceedings afresh.
Seizure of goods from the godown in pursuance of a notice under Section 129 (1) of the U.P.GST Act - petitioner prays for is granted one month's to file counter affidavit - HELD THAT:- List this matter on 13.04.2018.
In the meantime, subject to deposit of security other than cash or bank guarantee or in the alternative indemnity bond, equal to the value of tax and penalty, to the satisfaction of seizing authority, the goods of the petitioner may be released forthwith.
Attachment of Bank Accounts of petitioner - period for issuance of notice under sub-section(1) of section 74 of CGST Act - HELD THAT:- Notice returnable on 12.4.2018.
By way of ad interim relief, the above attachment is suspended of both the bank accounts on the condition that :
1) The balance as on today in both the bank accounts shall be maintained.
2) The petitioners shall maintain a minimum stock balance of ₹ 50 lacs
Transfer petition - HELD THAT:- Learned Additional Solicitor General and the respondent-in-person are fairly agreed that the transfer petitions be allowed and other writ petitions pending, to be transferred to this Court.
After transfer of the above-mentioned cases, the Registry is directed to register them as transferred cases - transfer petition allowed.
Online filing of returns in the form of GSTR-1 or if GSTR-1 by means of GSTR-3B - Held that:- A communication from the GST Help Desk has been brought on record, by which the petitioner was informed that in the event the temporary authorized signatory is dead or is not traceable, the appropriate remedy would be to approach the Revisional Jurisdictional Tax Officer to set up a new authorized signatory in the GST portal - From the said communication, it appears that the jurisdictional tax officer, who in the present case is said to be the Superintendent of Taxes is the appropriate authority to set up a new authorized signatory.
Release of detained goods - Rule 140(1) of the Kerala GST Rules, 2017 - Held that: - the writ petition is disposed of directing the competent authority to complete the adjudication provided for under Section 129 of the statutes - It is also directed that if the petitioner complies with Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017, the goods detained shall be released to them forthwith.
Detention of goods - Section 129 of the CGST as also the Kerala State Goods and Services Tax Act - Held that: - it is for the petitioner to raise those grounds before the detaining authority itself at the first instance. In the said view of the matter, the writ petition is disposed of directing the respondent to complete the adjudication provided for under Section 129 of the statutes - petition disposed off.
Levy of GST - Petrol and Diesel - case of petitioner is that the petroleum and diesel should be brought forthwith within the ambit of Goods and Service Tax, so that the selling price would drastically reduce and as a consequence, the prices of the Goods and essential commodities would come down, which would ultimately benefit to the common people, especially poor and down trodden.
Whether this Court in exercise of its Jurisdiction under Article 226 of the Constitution of India can issue any positive direction to the Goods and Central Services Tax council to bring petrol and diesel prices within the ambit of Goods and Service Tax?
Held that: - In the considered opinion of this Court, it cannot issue any direction for the reason that it is for the Goods and Service Tax council to take a call in that aspect and Section 9(2) of the 'Act' also deals with the Central Tax on the supply of petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas and aviation turbine fuel - The Goods and Service Tax council is having representation of the State Governments also and therefore, their views have also to be elicited, before the Goods and Service Tax council take a call as to bring the petrol and diesel prices within the ambit of Goods and Service Tax.
It is a well-settled position of law that it is not for the Court to determine whether a particular policy or particular decision taken in the fulfillment of that policy is fair. It is only concerned with the manner in which those decisions have been taken and the extent of the duty to act fairly will vary from case to case.
It is for the Central Government to act on the recommendations of the Goods and Service Tax council as to bring the petroleum and diesel prices within the ambit of the Goods and Service Tax, this Court is not in a position to issue any positive direction to the respondents to consider the prayer sought for by the petitioner.
Detention of goods - it was alleged that there was no nexus between the documents accompanied and actual goods under transport - Held that: - the Intelligence Inspector shall made a fresh assessment recomputing the value of the goods and shall compute the CGST and SGST payable together with penalty. On payment of 50% of such demand along with execution of a simple bond for the balance amounts, the goods shall be released - petition disposed off.
Revival of Rule 138 of the Uttar Pradesh Goods and Services Tax Rules, 2017 - whether Rule 138 of the UPGST Rules, 2017 as it stood originally before the 4th amendment would stand revived with the rescinding of the notifications dated 30/31.01.2018 enforcing the amended Rule 138 of the Rules w.e.f. 01.02.2018 with regard to the E-Way Bill? - Held that: - respondents may file counter affidavit within a month - any order which is passed pursuant to the SCN will be subject to decision of this writ petition and at the same time the petitioner would also at liberty to challenge it in the appropriate forum.
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