GST ArticleHigh Court

Deficiencies in a GST refund application should be communicated through deficiency memo

The Hon’ble Bombay High Court, in the case of Raiden Infotech India (P.) Ltd. restored the Refund Application where the deficiency memo in Form GST RFD-03 was not issued to the Assessee, and the order rejecting the refund application was to be set aside. However, since the Assessee failed to avail the opportunity granted to raise contentions in response to the SCN, the Assessee had to pay the cost.

GST ArticleHigh Court

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

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

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

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

Pre-June, 2019 Duty Quantification Validates SVLDR Application

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.