Delhi High Court Delhi High Court Directs GST Dept. To Pay 6% Interest For Delayed IGST Refund Case Title: Raghav Ventures Versus Commissioner Of Delhi Goods & Services Tax The Delhi High Court has directed the GST department to pay 6% interest on delayed IGST refund. Failure To Consider Reply On Merits; Delhi High Court Quashes GST Demand Against...
Delhi High Court
Delhi High Court Directs GST Dept. To Pay 6% Interest For Delayed IGST Refund
Case Title: Raghav Ventures Versus Commissioner Of Delhi Goods & Services Tax
The Delhi High Court has directed the GST department to pay 6% interest on delayed IGST refund.
Failure To Consider Reply On Merits; Delhi High Court Quashes GST Demand Against Max Healthcare
Case Title: Max Healthcare Institute Limited Versus UOI
Citation: 2024 LiveLaw (Del) 283
The Delhi High Court has quashed the GST demand of Rs. 8.23 crore against Max Healthcare.
Madras High Court
Madras High Court Directs AO To Allow Transitional Credit Of Purchase Tax Paid Under GST Act If Already Paid under VAT Act
Case Title: M/s.Sri Sasthaa Constructions Versus The Assistant Commissioner (ST)
The Madras High Court has directed the Assessing Officer to allow transitional credit of purchase tax paid under Section 140 of the TNGST Act, 2017, if the petitioner had paid “purchase tax” under Section 12(1) of the TNVAT Act.
Rajasthan High court
High Courts Can't Entertain Appeals On Determination Of Excise Duty Rate Or Value Of Goods For Assessment: Rajasthan High court
Case Title: Commissioner of Central Goods And Service Tax Versus Jain Poles Industries
The Rajasthan High Court, Jaipur Bench, has held that an appeal would lie to the High Court if the High Court is satisfied that the case involves a substantial question of law; however, an appeal would not lie if the same pertains to the determination of any question having relation to the rate of duty of excise or to the value of goods for purposes of assessment.
Kerala High Court
Kerala VAT Act Empowers Taxing Authorities To Recover Tax Dues From Directors Of Private Company: Kerala High Court
Case Title: Firos C.A. Versus State Of Kerala
Citation: 2024 LiveLaw (Ker) 152
The Kerala High Court has held that Section 39 of the Kerala Value Added Tax Act, 2003, empowers the taxing authorities to recover the tax dues from the directors of the private company if the company fails to make payment of the tax.
Allahabad High Court
Allahabad High Court Grants Bail To Applicant Accused Of Availing Excess Input Tax Credit, As Proceedings U/S 70 And 74 Pending Since Long
Case Title: Qamar Ahmed Kazmi vs. State of U.P.
Citation: 2024 LiveLaw (AB) 131
The Allahabad High Court has granted bail to the applicant accused of availing excess input tax credit as the proceedings under Section 70 and Section 74 of the Goods and Service Tax Act, 2017 were pending since long.
S.5 Limitation Act Applies To Rectification Of Orders U/S 31 Of UP VAT Act: Allahabad High Court
Case Title: M/S Sanyo Koreatex Pvt. Ltd. vs. Deputy Commissioner Trade Tax And Another
Case citation: 2024 LiveLaw (AB) 132
The Allahabad High Court has held that Section 5 of the Limitation Act will apply to rectification of orders passed by officer, authority, Tribunal or the High Court under Section 31 of the Uttar Pradesh Value Added Tax Act, 2008.
GST | Truck Moving Slowly Due To Fault In Engine, Not Extending E-Way Bill Technical Breach: Allahabad HC Quashes Penalty U/S 129
Case Title: M/S Riadi Steels Llp vs. State Of U.P. And 4 Others
Case citation: 2024 LiveLaw (AB) 133
The Allahabad High Court has held that when the GPS tracking system showed slow movement of the truck due to mechanical issues in the engine, penalty under Section 129 of the Goods and Service Tax Act, 2017 could not have been imposed for not extending time-period in e-way bill. The Court held that not extending time period in such case was a technical breach.
No Difficulties In Generating E-Way Bill After April 2018: Allahabad High Court Upholds Penalty U/S 129 GST For Late Production Of E-Way Bill
Case Title: M/S Jhansi Enterprises Nandanpura Jhansi vs. State Of U.P. And Others
Case citation: 2024 LiveLaw (AB) 134
The Allahabad High Court has held that when the Goods and Services Tax Regime was launched in 2017, there were difficulties in downloading e-way bills. However, the difficulties were resolved and from April 2018 there were no difficulties in generating the same.
Writ Jurisdiction Discretionary, To Be Exercised For Petitioners Acting In Good Faith, With Clean Hands: Allahabad High Court
Case Title: M/S Genius Ortho Industries vs. Union Of India And Others
Case citation: 2024 LiveLaw (AB) 135
While dealing with a petition against cancellation of GST registration, the Allahabad High Court held that writ jurisdiction under Article 226 of the Constitution of India can only be exercised for a petitioner who has approached the Court in good faith and with clean hands. The Court held that once there is concealment of facts, writ petition is liable to be dismissed without any relief to the petitioner.
Jharkhand High Court
Issuance Of Pre-SCN Consultation Is Mandatory Requirement For Issuing SCN Under Customs Act, 1962: Jharkhand High Court
Case Title: M/s. Bihar Foundry & Castings Ltd. Versus Union of India
The Jharkhand High Court has held that the issuance of pre-SCN consultation is mandated under proviso to Section 28(1)(a) of the Customs Act, 1962, before issuing the show cause notice.
CESTAT
Information From ITR/26AS Can't Be Sole Basis For Service Tax Demands: CESTAT
Case Title: M/s GopiChenna Versus Commissioner of Central Tax Medchal - GST
The Hyderabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the service tax demand was made on the basis of third-party data, i.e., amounts reflected in income tax returns and in Form 26AS, which is not sustainable.
Balloons Used For Decorations Outside The Purview Of Requirement To Satisfy BIS Registration, CESTAT Set Aside Confiscation Order
Case Title: M/s. Bubbly Balloons Versus The Commissioner of Customs
The Chennai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has quashed the order passed by the original authority confiscating the goods and directing their re-export.
Pump For Lotion Dispenser Is Not Scent Spray Or Toilet Spray, Classifiable Under CTH 84248990: CESTAT
Case Title: Principal Commissioner of Customs, New Delhi Versus M/s. Aptar Pharma India Pvt. Ltd.
The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the Pump for Lotion Dispenser is held to be covered under CTH 84248990, being the pumps meant not only for displacing the liquid or lotion but for simultaneously dispersing the same.
MRP Based Assessment Is Applicable Only To Mineral Water, Aerated Water And Not To Packaged Drinking Water: CESTAT
Case Title: M/s.Sree Gokulam Food and Beverages Pvt. Ltd. Versus The Commissioner of GST & Central Excise
The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that MRP-based assessment is applicable only to mineral water and aerated water and not to packaged drinking water.
Service Tax Can't Be Fastened Without Identifying Specific Service Provided And Consideration Received: CESTAT
Case Title: Kuoni Travel India Pvt Ltd. Versus Pr. Commissioner of Central Excise
The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that service tax cannot be fastened without identifying the specific service provided and consideration received or to be received.
AAR
E-Commerce Operators Liable To Collect TCS For Providing Platform For Selling Digital Gold: AAR
Applicant's Name: M/S. Changejar Technologies Pvt. Ltd.
The Karnataka Authority of Advance Ruling (AAR) has ruled that e-commerce operators are liable to collect TCS for providing a platform for selling digital gold.