GST DAILY – 376 : Notification extending time limit of order u/s 73 was not in consonance with law, interim relief to be granted: HC
THE GAUHATI HIGH COURT IN THE CASE OF Krishna Gas Service V/s Union of India, decided on 9-9-2024
Tag: Gauhati HC
GST DAILY – 374 : Right to file appeal can’t be taken away just because entire amount of demand has been paid
THE HON’BLE GAUHATI HIGH COURT IN THE CASE OF TNS Express Pvt Ltd. V/s State of Assam
GST DAILY – 351 : Registered persons entitled to take ITC in any return under section 39 filed up to 30-11-2021: HC
THE HON’BLE GAUHATI HIGH COURT IN THE CASE OF Sushee Infra and Mining Ltd. V/s Union of India W.P. (C) No. 149 of 2024, decided on 10-9-2024
GST DAILY – 350 : Notification extending time limit for passing order u/s 73(9) was not in consonance with provisions of Section 168A: HC
THE HON’BLE GAUHATI HIGH COURT IN THE CASE OF Jawahar Singh V/s Union of India W.P. (C) No. 4681 of 2024, decided on 13-9-2024
GST DAILY – 317 : HC quashed SCN as purchasing dealer can’t be punished for act of selling dealer who failed to deposit tax with Govt.
THE GAUHATI HIGH COURT IN THE CASE OF National Plasto Moulding V/s State of Assam, decided on 5-8-2024
Ratification cannot substitute recommendation
The Hon’ble Gauhati High Court in the case of the CBIC and Ors. v. Barkataki Print and Media Services & Ors. dismissed the review petition wherein the Petitioner had file review application of Barkataki Print and Media Services v. Union of India , whereby the Court had held that Notification No. 56/2023-Central Tax dated December 28, 2028 to be ultra vires of the CGST Act. Hence, the said order was set aside and the Notification was quashed.
Lawgics – Judgment No. 183
Central Authorities do not have jurisdiction to issue summons, when State Authorities had already investigated the transactions by putting reliance on the prohibition against parallel proceedings u/s 6(2) of CGST Act.
Notification no.56/2023-CE issued by CBIC challenged before the Honorable Gauhati High Court
In the case of Shree Shyam Steel, the Honorable Gauhati High Court admitted the challenge to Notification No. 56/2023-CE issued by CBIC. The notification extended the deadline for passing orders under Section 73(9) of the CGST Act, 2017 for the financial years. 2018-2019 and 2019-2020.
Notification No. 56/2023-CT ultra vires S. 168A for extending timeline for passing GST Order for FY 2018-19 and 2019-20
The Hon’ble Gauhati High Court (High Court of Assam, Nagaland, Mizoram and Arunachal Pradesh) in M/s Barkataki Print and Media Services held that the Notification No. 56/2023-Central Tax dated December 28, 2023 is ultra vires the provisions of Section 168A of the Central Goods and Services Act, 2017 as well as there being no notification issued by the State Government in conformity with Section 168A of the Assam Goods and Services Act, 2017 and is not legally sustainable in law. Accordingly, the same is set aside and quashed.
Extension of time limits under Section 73(9) vide Notification No. 56/2023 CT – unconstitutional Guwahati High Court
The Hon’ble Guwahati High Court has quashed the validity of Notification No. 56/2023, CT, dt:23-12-2023, in the case of Shree Shyam Steel regarding the extension of time for passing orders under Section 73(9) of the CGST Act for the financial years 2018-19 and 2019-20.