GST DAILY – 250
No denial of ITC without conducting enquiry with supplier who failed to remit tax to Govt.: HC
Tag: Calcutta HC
GST DAILY – 246
Penalty can’t be imposed for transporting goods in vehicle without valid e-way bill if there was no intention to evade tax: HC
Lawgics – Judgment No. 160
Procedural delays do not hinder justice, especially when the petitioner has made bona-fide efforts to comply with appeal requirements, then delay in filing appeal ought to be condoned.
Lawgics – Judgment No. 151
The GST Appeal can be filed belatedly with an application for condonation of delay by invoking the provisions of Section 5 of the Limitation Act, 1963
Whether goods seized can be released by invoking writ jurisdiction if no application filed for release of goods before the proper officer?
No, the Honorable Calcutta High Court in the case of Kanak Timber House disposed of the writ petition opining that a person cannot seek the release of the goods by way of filing the writ petition and is required to file application under sub-section (6) of Section 67 of the CGST Act, 2017.
Whether Audit proceedings by the SGST Authority can continue if the same subject matter is pending before the SGST Authority?
The Honorable High Court of Calcutta in the case of Mahabir Prasad Kedia held that the Audit Wing of the State Goods and Services Tax Authority should keep the proceedings in abeyance if the subject matter was pending before the Central Goods and Services Tax Department.
Appeal can be accepted after one month from the prescribed period of limitation
The Hon’ble Calcutta High Court in the case of Sushil Kumar Hazra condoned the delay in filing the appeal as the Assessee was prevented by medical reasons for filing an appeal on time and held that an appeal can be accepted after one month from the prescribed period of limitation.
Whether the Appellate Authority can dismiss the appeal on ground of limitation without affording an opportunity of being heard?
The Honorable High Court in the case of JyanataGhosh held that an Appellate Authority cannot dismiss an appeal on the ground of limitation without affording any opportunity of hearing. The delay can be condoned if the principles of natural justice has been violated by not providing an opportunity for hearing to the Petitioner.
Lawgics – Judgment No. 142
Appellate Authority has the power to condone delay in Filing GST Appeals beyond limitation period
No IGST credit is required to be reversed when credit is wrongly claimed instead of CGST and SGST
The Hon’ble Calcutta High Court in the case of M/s. Cosyn Limited held that there is no requirement to reverse the IGST credit where the Assessee had availed IGST credit and subsequently used the same for payment of CGST and SGST, on utilization of IGST for payment of SGST.