Indirect Tax Weekly Round-Up: 30 June To 6 July, 2024

Transportation Of Machinery From JNPT To Factory Doesn't Constitute Supply, GST Not Payable: Bombay High Court

Citation: 2024 LiveLaw (Bom) 318

Case Title: Fabricship Pvt. Ltd. Versus UOI

The Bombay High Court has held that transportation of machinery from Jawaharlal Nehru Port Authority (JNPT) to the factory of the assessee does not constitute supply, and hence GST is not payable.

GST Regime At Nascent Stage; Bombay High Court Quashes Order Rejecting IGST Refund

Citation: 2024 LiveLaw (Bom) 319

Case Title: Sanjeev Suresh Desai Versus UOI

The Bombay High Court has quashed the order rejecting Integrated Goods and Service Tax (IGST) on the grounds that the order was passed without any reason and without application of mind.

Karnataka High Court

Undervaluation Can't Lead To Seizure Of Goods In Transit By Inspecting Authority: Karnataka High Court

Citation: 2024 LiveLaw (Kar) 296

Case Title: The Joint Commissioner Of Commercial Taxes (Appeals)-3 Versus Transways India Transport

The Karnataka High Court has held that undervaluation cannot be a ground for seizure of goods in transit by the inspecting authority.

GST Appeal Filed Online Is Within Time, Karnataka High Court Condones Delay In Physical Filing

Citation: 2024 LiveLaw (Kar) 299

Case Title: M/S Hitachi Energy India Limited Versus State Of Karnataka

The Karnataka High Court has condoned delay in the physical filing of the appeal as the appeal was filed via online mode within time.

Calcutta High Court

Calcutta High Court Stays Demand Order Confirming Payment Reversal Of ITC Due To Cancellation Of Supplier's Registration

Case Title: M/s. Asian Hotels (East) Ltd. & Anr. Versus The Deputy Commissioner of State Tax & Ors.

The Calcutta High Court stayed the demand order confirming the payment reversal of the ITC due to the cancellation of the supplier's registration.

Allahabad High Court

No Provisions Of Appeal Provided Against An Order Passed By State GST Officer Under IGST Act: Allahabad High Court Admits Writ Petition

Case Title: M/S Abdul Rahman & Sons Versus Union Of India

The Allahabad High Court has admitted the writ petition stating that the IGST Act lacks provision for appeals provided against an order passed by the state GST Officer.

Kerala High Court

Kerala High Court Quashes Order Demanding Late Fee For Delay In Filing GSTR-9C

Case Title: Raju Sreedharan Versus The Superintendent, Central Tax & Central Excise

The Kerala High Court has quashed the order demanding a late fee for delay in filing GSTR-9C.