|
Advanced Search Options
GST - Case Laws
Showing 541 to 560 of 13902 Records
-
2024 (10) TMI 952
Violation of principles of natural justice - no opportunity of personal hearing was provided to the petitioner prior to the passing of impugned order - HELD THAT:- In the present case, it appears that no opportunity of personal hearing was provided to the petitioner prior to the passing of impugned order, which is contrary to the provisions of Section 75(4) of the GST Act, wherein it has been stated that it is the bounded duty of the Authority concerned to provide an opportunity of personal hearing to the Assessee in the event of passing any adverse order. Hence, this Court is of the view that the impugned order was passed in violation of principles of natural justice since it is just and necessary to provide an opportunity to the petitioner to establish their case on merits.
The 1st respondent is directed to consider the replies dated 26.01.2024 and 20.03.2024 filed by the petitioner and issue a 14 days clear notice, by fixing the date of personal hearing, to the petitioner and thereafter, pass appropriate orders on merits and in accordance with law, after hearing the petitioner, as expeditiously as possible - the impugned order dated 25.04.2024 is set aside and the matter is remanded to the 1st respondent for fresh consideration - Petition disposed off by way of remand.
-
2024 (10) TMI 951
Cancellation of GST Registration of the Petitioner - non-filing the returns under Section 39 of the Central Goods and Services Tax Act, 2017 - HELD THAT:- A perusal of the impugned order dated 14.04.2024 would show that the said order is passed by a quasi judicial authority. The effect of the said order would be that in absence of a registration, the Petitioner cannot carry out his business. Therefore, the effect of the said impugned order would entail civil consequences.
If this Court peruses the order, it is shocking that the Respondent No.3 had cancelled the registration assigning any reason. This clearly shows a total non-application of mind. Accordingly, this Court therefore sets aside the said impugned order dated 14.04.2024 thereby restoring the status back to the date on which the Show Cause notice dated 05.09.2023 was issued.
The instant writ petition stands disposed of.
-
2024 (10) TMI 950
Rejection of appeal in Form GST APL-02 - Lack of reasons for determining liability - Violation of rpinciples of natural justice - HELD THAT:- The petitioners did not respond either to the notice in DRC-01A or to the notice in DRC-01. Having regard thereto the proper officer had determined the liability. Though ordinarily, such an order having regard to the conduct of the petitioners, cannot be said to be bad, however, upon a closer scrutiny of such order it would transpire that the proper officer had failed to give any reasons apart from recording that the petitioners had failed to respond to the notice issued in DRC- 01A or to the notice in DRC-01. The appellate authority had also rejected the appeal on the ground of delay. There has been no appropriate consideration of the matter on merits at any stage.
Having regard to the peculiar facts of the case and taking note of the fact that the petitioners have already deposited 12.5 percent of the amount to the tax in dispute, the matter remanded to the appellate authority for adjudicating on merits. The appellate authority shall hear out and dispose of the appeal on merits as expeditiously as possible preferably within a period of eight weeks from the date of communication of this order.
The order of rejection of the appeal in Form GST APL-02 dated 3rd April, 2024 stands set aside - the writ petition is disposed of.
-
2024 (10) TMI 949
Cancellation of client’s registration under Odisha Goods and Services Tax Act, 2017 - client is ready and willing to pay the tax, interest, late fee, penalty and any other sum required to be paid for the return form of his client to be accepted by the department - HELD THAT:- The petitioner's registration was canceled, but the court allowed relief by directing the petitioner to pay the necessary dues for registration revocation consideration.
The writ petition is disposed of.
-
2024 (10) TMI 948
Levy of service tax - income accruing on account of affiliation - HELD THAT:- The issue is squarely covered by the order of the division bench of this Court in PRINCIPAL ADDITIONAL DIRECTOR GENERAL DIRECTORATE GENERAL OF GST INTELLIGENCE BENGALURU ZONE UNIT, PRINCIPAL COMMISSIONER OF CENTRAL GST BENGALURU, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, UNION OF INDIA, ASSISTANT COMMISSIONER OF CENTRAL TAX BENGALURU VERSUS M/S. RAJIV GANDHI UNIVERSITY OF HEALTH SCIENCES, KARNATAKA, [2024 (8) TMI 209 - KARNATAKA HIGH COURT]. The division bench has held that service tax cannot be levied on the income accruing on account of affiliation. Hence, the authorities concerned are not justified in levying service tax on the income accruing on account of affiliation during the academic year July 2012 to March 2017 and April 2017 to June 2017. Therefore, the show cause notices issued by the authorities concerned are liable to be set aside. Accordingly, they are set aside.
The Writ of Certiorari is ordered. The show cause notice dated 29.03.2018 issued by the Additional Director General, Directorate General of GST Intelligence, Belagavi Zonal Unit, Belagavi - first respondent vide Annexure-A and also the show cause notice dated 22.07.2019 issued by the Assistant Commissioner of Central Tax and Central Excise, Belagavi City Division, Belagavi-fifth respondent vide Annexure-S are quashed.
The Writ Petition is allowed.
-
2024 (10) TMI 947
Challenge to order confirming demand for excess utilization of Input Tax Credit (ITC) under CGST Act and DGST Act - impugned order does not consider the said contention and has mechanically confirmed the liability - violation of principles of natural justice - HELD THAT:- As apparent from the plain language of Section 16(2)(c) of the CGST Act, the ITC would be available only in respect of such supplies where the tax is actually being paid to the government, either in cash or through utilisation of the ITC admissible in respect of the said supply. There is no specific finding in the impugned order that the suppliers, from whom the petitioner had availed supplies, have not paid the tax in respect of their outward supplies to the petitioner, either in cash or by utilisation of admissible liability.
The impugned order is set aside - matter remanded to the concerned Adjudicating Authority - petition disposed off by way of remand.
-
2024 (10) TMI 946
Remission of case back to the respondent to pass fresh orders in the light of the recommendations of the 53 GST Council’s Meeting held on 22.06.2024 - HELD THAT:- Since the Legislation has accepted the above recommendation of 53 GST Council’s Meeting held on 22.06.2024 by incorporating Clauses in the Finance (No.2) Bill, 2024, the Court is of the view that the case can be remitted back to the respondent to pass fresh orders on merits, after the Finance Act, 2024 is passed amending the provision of GST enactments and after State legislative suitably amends TNGST Act, 2017 and after the State Bill is presented and passed. The respondent shall thereafter pass final order after the respective Finance Bills are passed by the Parliament and the State Legislative.
Petition disposed off.
-
2024 (10) TMI 945
Challenge to show cause – cum – demand notice issued u/s 73/74 of the WBGST & CGST Act, 2017 - discrepancies in audit proceedings - HELD THAT:- The petitioner no. 1 appears to have made payment of not only the tax interest but also the penalty, as identified by the audit authorities. Factum of such payment would corroborate from Form GST DRC – 03 issued on 18th March 2024. Ordinarily therefore, no proceeding can be initiated in respect of the period for which an audit has already been conducted and upon completion of such audit in the manner provided under Sections 65(6) of the said Act the final audit report in Form GST ADT-02 is published, recording the discrepancies as accepted and settled.
Having regard to the above and the judgment delivered by the Hon’ble Division of this Court in the case of M/S. R.P. BUILDCON PRIVATE LIMITED & ANR. VERSUS THE SUPERINTENDENT, CGST & CX, CIRCLE – II, GROUP - 10 & ORS. [2022 (10) TMI 501 - CALCUTTA HIGH COURT], the petitioner no. 1 has been able to make out a prima facie case, at least for the period which is covered in the audit.
However, since the period indicated in the show cause only partly overlaps the period of the audit proceedings, it would be prudent at this stage to direct the petitioner no. 1 to be present before the proper officer and to respond to the show cause. The petitioner no. 1 shall be at liberty to file its response to the show cause notice dated 28th/29th May 2024 within a period of 15 days from date.
Let affidavit-in-opposition be filed within a period of 4 weeks from date. Reply, if any, thereto be filed within 3 weeks thereafter - Liberty to mention immediately upon expiry of the period for exchange of affidavits.
-
2024 (10) TMI 944
Challenge to assessment order - it is submitted that the petitioner has not produced the requisite documents to substantiate that the petitioner had validly availed the Input Tax Credit - violation of principles of natural justice - HELD THAT:- The Court is of the view that the impugned order suffers from the gross violation of the principles of natural justice as the petitioner was not put to notice on defect No.1. Therefore, the reasoning, which produced in conclusion of the impugned order, is also unsustainable,
The Court is left with no other option, but to quash the impugned order and to remit the case back to the respondent to pass a fresh order on merits.
The impugned order, which stands quashed, shall be treated as corrigendum to the notice in DRC 01 dated 19.04.2022. The respondent is also directed to issue fresh additional addendum to the above as a show cause notice with in a period of 45 days from today.
Petition allowed.
-
2024 (10) TMI 943
Liability of appellant to pay GST on reverse charge basis - supply of services by the Managing Director of the company by way of providing personal guarantee on loans taken by the company - supply of services by way of extending loans by the petitioner-company to its subsidiary company - HELD THAT:- Circular No.204/16/2023-GST dated 27-10-2023 and Circular No.218/12/2024-GST dated 26-06-2024 issued by the Central Board are binding on the authorities.
The learned Senior Standing Counsel appearing for the respondent department does not dispute that the issues raised are covered by virtue of the clarifications given in the Circulars referred. It is not disputed that the impugned show cause notice does not deal with any other issue.
This writ petition is allowed and Ext.P1 show cause notice will stand quashed.
-
2024 (10) TMI 942
Cancellation of registration of the petitioner under the provision of the WB GST/CGST, 2017 - rejection of appeal on the ground that the same was time barred in terms of provision contained in Section 107 (4) of the said Act - HELD THAT:- The registration of the petitioner had been cancelled on the ground of non-filing of returns. It is not the case of the respondents that the petitioner had evaded tax or had been engaging in dubious process to evade tax. Taking note of the fact that suspension/revocation of licence would be counter productive and work against the interest of the revenue since the petitioner in such case would not be able to carry on his business in the sense that no invoice can be raised by the petitioner and ultimately would impact recovery of revenue, the respondents should take a pragmatic view in the matter and permit the petitioner to carry on his business.
The order dated 15th January, 2020 cancelling the registration of the petitioner is set aside subject to the condition that the petitioner files his returns for the entire period of default and pay requisite amount of tax, interest, fine and penalty.
Petition disposed off.
-
2024 (10) TMI 941
Classification of the ‘Fish Meal’ - HELD THAT:- The issue is now subjudiced before the Hon'ble Supreme Court. Under the similar circumstances, this Court has allowed the Writ Petition in the case of REHOBOTH FISH MEAL AND OIL PLANT, REPRESENTED BY ITS MANAGING PARTNERSHIP J. SUDEEP FERNANDO; NPM ASSOCIATES; MARKSMEN AQUATIC PRODUCTS LLP; FINLEY MARINE PRODUCTS VERSUS ADDITIONAL COMMISSIONER, TIRUNELVELI [2024 (7) TMI 1521 - MADRAS HIGH COURT] by directing the petitioners therein to file statutory appeal before the Appellate Authority without pre-deposit.
Since the matter subjudiced before the Hon'ble Supreme Court, a different view need not be taken.
This Writ Petition is disposed of by permitting the petitioner to file statutory appeal before the Appellate Authority/the Commissioner of GST & Central Excise (Appeals), Coimbatore at Madurai, without pre-deposit of 10%. This appeal shall be filed within a period of 30 days from the date of receipt of a copy of this order.
-
2024 (10) TMI 940
Cancellation of petitioner's GST registration - non-filing of the Return - HELD THAT:- This Court is of the view that the petitioner may have a case on merits and therefore, discretion is exercised partly in favour of the petitioner and quashed the impugned order, subject to the petitioner depositing 25% of disputed tax to the credit of the respondent from its Electronic Cash Register within a period of 30 days from the date of receipt of this order.
The impugned order, which stands quashed, shall be treated as addendum to the show cause notice that preceded the impugned order.
This Writ Petition is disposed of.
-
2024 (10) TMI 939
Violation of principles of natural justice - petitioner was unaware of the notices that were posted in the GST common portal - time limitation - HELD THAT:- This Court is of the view that the petitioner may have a case on merits and therefore, discretion is exercised partly in favour of the petitioner. Therefore, the impugned quashed and the case is remitted back to the respondent to pass a fresh order, subject to the petitioner depositing 25% of disputed tax to the credit of the respondent from its Electronic Cash Register within a period of 30 days from the date of receipt of this order.
The impugned order, which stands quashed, shall be treated as addendum to the show cause notice that preceded the impugned order.
The petition is disposed off.
-
2024 (10) TMI 938
Violation of principles of natural justice - petitioner was unaware of the notice in DRC 01 that preceded the impugned order - time limitation of appellate remedy - HELD THAT:- This Court is of the view that the petitioner may have a case on merits and therefore, discretion is partly exercised in favour of the petitioner and quashed the impugned order, subject to the petitioner depositing 25% of disputed tax to the credit of the respondent from his Electronic Cash Register with in a period of 30 days from the date of receipt of this order.
The impugned order, which stands quashed, shall be treated as addendum to the show cause notice that preceded the impugned order.
Petition disposed off.
-
2024 (10) TMI 937
GST demands on various items including Fish Meal - pre-deposit 10% of the disputed tax as as contemplated under Section 107 of the respective GST enactments - HELD THAT:- The Court is inclined to dispose of this Writ Petition by directing the petitioner to file statutory appeal before the Appellate Authority/the Commissioner of GST & Central Excise (Appeals), Coimbatore at Madurai, within a period of 30 days from today.
Petition disposed off.
-
2024 (10) TMI 936
Reimbursement of 8% of the value of work done by the petitioner (every month or periodically) after 01.07.2017 - HELD THAT:- This Court deems it fit and proper to direct the Principal Secretary, Water Resources Department, Government of Jharkhand to look into the pending representation of the writ petitioner and take decision in accordance with law, preferably with in two months from the date of receipt of copy of the order.
-
2024 (10) TMI 935
Application for modification/relaxation of the condition of deposit of 50% of the tax component - HELD THAT:- The amount of Rs. 31,08,18,919/- already deposited by the petitioner, is not a deposit after the judgment in REDDY ENTERPRISES VERSUS THE STATE OF AP [2023 (3) TMI 1265 - ANDHRA PRADESH HIGH COURT] or in pursuance thereof. This amount is already adjusted in the Assessment Order itself. It is the 50% of the remaining tax component under the order impugned in Writ Petition that was directed to be deposited. A perusal of para 11 of the judgment dated 24.03.2023, makes it very clear that the petitioner was directed to deposit 50% of the tax component of Rs. 23,79,26,090/-. In the judgment, specific amount has been mentioned of which 50% was directed to be deposited, the order is very clear.
Application rejected.
-
2024 (10) TMI 934
Exemption from GST - activity of providing, laying, jointing, testing and commissioning of sewer system and all ancillary works - applicability of entry 3B of the NN 13/2017-CT (Rate) dated 28.06.2017 - composite supply of works contract or not - determination of tax liability for the services provided to a local authority - HELD THAT:- In the instant case the applicant is engaged in providing ‘works contract services’. The applicant also admits the fact that they are engaged in supply of goods along with services for an immovable property. Thus, the services provided by the applicant are found to be works contract services, where goods along with services are supplied.
KOTPUTLI Municipal Council is covered under the definition of Local Authority. In the instant case, the applicant is providing services to KOTPUTLI Municipal Council which is a local authority.
The Sr No. 3 and 3A of the Notification No. 12/2017-CTR dtd 28.06.2017 are applicable only in the case of pure services or composite supply having value of supply of goods not more than 25 percent. Since, Sr No 3B is also extension of Sr No 3 and 3A and all these entries are inter-related and it won’t be appropriate to read all these entries in isolation or individually. Therefore, Sr.No. 3B will also be applicable in case of pure services or composite supply, where value of the goods is not more than 25 percent.
The applicant provides services to kotputli Municipal Council, which is a ‘local authority’ and all the three entries Sr No. 3, 3A and 3B of the Notification No. 12/2017-CTR dtd 28.06.2017 are consistent and should not be read individually, the rate of tax on services provided by the applicant should be decided in terms of Sr No. 3 and 3A, since the said entries cover services provided to ‘local authority’, there is no need to go to Sr No. 3B.
The applicant is providing it’s services to Municipal Council KOTPUTLI (local authority) of Providing, laying, jointing, testing and commissioning of sewer system and all ancillary works along with Design, construction, supply, installation, testing and commissioning (Civil, Electrical, Mechanical and Instrumentation and other necessary works) of SPS, MPS and 10 MLD capacity STP based on SBR process with provision of 1 year defect liability and there after 10 years for Kotputli town, Jaipur District, Rajasthan. So, exemption entry No. 3B is not applicable to the applicant.
-
2024 (10) TMI 880
Validity of SCN - Jurisdiction of the Respondent-authority under Section 61 of the Jharkhand Goods and Services Tax Act, 2017 - HELD THAT:- This Court on comparative assessment of the same and taking into consideration the discrepancy pointed out in the first show-cause notice, the second show-cause notice has been issued pointing out further discrepancy and, as such, further explanation has been sought.
This Court is of the view that since in response to the 1st show-cause notice dated 02.04.2024 explanation has been furnished, as such, at the moment, no prejudice is being caused to the petitioner in responding to the second show- cause notice - this Court is of the view that the petitioner needs to explain the alleged discrepancy which has been furnished in the second show-cause notice dated 05.07.2024 for its consideration to proceed with in accordance with law as per the mandate of Section 61 of the JGST Act.
This writ petition is disposed of.
............
|
9911796707
