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Gist of GST Articles
The Hon’ble Gujarat High Court in the case of Rohitkumar Parsotambhai Sanghani held that an Advocate accused in a GST ITC fraud case was entitled to regular bail where his role appeared confined to compliance-related activities, the charge-sheet had already been filed, and he did not appear to be a major participant in the alleged conspiracy.
The Hon’ble Bombay High Court in M/s Rollmet LLP & Ors examined a batch of writ petitions challenging the legality of single consolidated show-cause notices issued under Sections 73/74 of the CGST Act covering multiple financial years.
The Hon’ble Allahabad High Court in the case of M/s Tenet Networks Private Ltd held that where the appellate authority rejected the appeal on the ground of limitation without considering the petitioner’s specific contention that Form GST DRC-07 was uploaded later, the order suffers from non-application of mind and is liable to be set aside.
The Hon’ble Bombay High Court in the case of Modern Traders held that where a taxpayer alleges that tax was deposited during search or investigation due to coercion, the department is obligated to examine the complaint in terms of Clause 5 of the Central Government instructions dated May 25, 2022, and such payment made during investigation cannot automatically be treated as voluntary.
The Hon’ble Gujarat High Court in the case of Emerson Process Management (India) Pvt Ltd held that transfer of Input Tax Credit (ITC) on amalgamation is permissible under Section 18(3) of the CGST Act read with Rule 41 of the CGST Rules, and such transfer cannot be denied merely because the transferor and transferee entities are located in different States.
The Hon’ble Allahabad High Court in the case of M/s Sanjay Construction through Authorized Representative Shivendra Kumar held that interest liability cannot be imposed in the adjudication order when the show cause notice did not quantify or demand such interest, as it would violate Section 75(7) of the GST Act.
The concept of “intermediary” in Indian indirect tax law was first introduced under Rule 9(c) of the Place of Provision of Service Rules, 2012, under the erstwhile Service Tax regime.
A writ petition was filed challenging the legality of the two seizure orders, through which the GST authorities seized approximately Rupees One Crore in cash from the premises of the Petitioner, exceeding the scope of Section 67 of the CGST Act.
A writ petition was filed challenging the denial of inter-state transfer of unutilized ITC pursuant to an NCLT-approved amalgamation, raising the legal question of whether such transfer could be denied on the ground that the transferor and transferee entities were registered in different States under the GST regime.
The Hon’ble Gauhati High Court in the case of Let’s See Tour and Travels Pvt. Ltd. & Anr. v. Union…