Category: High Court

GST ArticleHigh Court

Disciplinary action should be taken against the concerned officers for losing original documents

byCA Bimal Jain

The Hon’ble Bombay High Court in SheshnathAdyaprasad Singh, interim order was granted where documents including original purchase invoices submitted by the Assessee in response to the Show Cause Notice was lost by department while Assessee required those documents to substantiate its claim and though in affidavit Commissioner accepted loss of documents, a contrary letter was issued to Assessee stating that department had not received any document, department should show cause as to why disciplinary action should not be taken against concerned officers.

GST ArticleHigh Court

CBIC is not obligated to issue clarifications on issues raised by way of representation or otherwise

byCA Bimal Jain

The Hon’ble Delhi High Court in the case of Association of Power Producers dismissed the writ petition seeking clarification from CBIC on GST applicability to Battery Energy Storage Systems thereby holding that, the CBIC is not required to issue clarifications on taxpayer queries and that taxpayer must determine GST liability by referring to statutory provisions.

GST ArticleHigh Court

High Court remands back matter relating to levy of GST on transfer/assignment of Leasehold rights directing Department to consider Gujarat HC Judgment

byCA Bimal Jain

The Hon’ble Bombay High Court in the case of Panacea Biotec Limited Vs Union of India & Ors set aside the SCN issued and order passed relating to levy of GST on the transaction relating to assignment of leasehold rights by a lessee to third party for on account of non-consideration of reply at the time of passing of order.

GST ArticleHigh Court

Proceedings under Section 73 of the CGST Act imposing interest and penalty on availment of Credit under wrong head not maintainable

byCA Bimal Jain

The Hon’ble Kerala High Court in the case of RejimonPadickapparambil Alex allowed the appeal filed against the judgment passed by the Hon’ble Single Judge Bench thereby holding that the availment of ITC under wrong head is a technical mistake and would not fall within the purview of wrong availment of ITC, therefore, the initiation of proceedings for levy of interest and penalty under Section 73 of the CGST Act cannot be initiated in the said case.

GST ArticleHigh Court

Pre-June, 2019 Duty Quantification Validates SVLDR Application

byCA Bimal Jain

The Hon’ble Bombay High Court in the case of Bramhanand Kanojia disposed the writ petition where pursuant to summons, a statement was recorded on wherein the Assessee admitted his liability and agreed to pay outstanding liability, along with interest, duty demand was quantified much before June 30, 2019. Hence, Assessee could not be disqualified under Section 125(11)(e) of Sabka Vishwas Scheme, 2019 and application for settlement of dispute under the SVLDR Scheme could not be rejected.