Lawgics – Judgment No. 199
Synopsis: Rejection of appeal on ground that appeal was not filed electronically under Rule 108 of CGST Rules, 2017 is invalid in case of non availability of order–in–original on GST portal and Appeal being filed manually.
Tag: Orissa HC
State-Tax Officers authorised can act as ‘proper-officer’ for IGST Act
The Hon’ble Orissa High Court in the case of Narayan Sahu held that officers of State Tax are authorized to be Proper Officers as per Section 4 of the IGST Act. The officers of State Tax are authorized to be proper officers under IGST Act subject to exceptions and conditions to be notified by the Government. Noting that there was no notification to limit the State Tax authorities to cross-authorize on IGST matters, dismisses the petition accordingly and upholds the order
GST DAILY – 297
HC permitted assessee to resubmit corrected Form-GSTR-1 as there will be no loss to revenue
Whether State tax officer has jurisdiction to block electronic credit ledger u/r 86A exceeding monetary limit specified by CBIC in the circular
The Honorable Orissa High Court in the case of Atulya Minerals dismissed the writ petition interalia stating that the Circular issued by the Central Government would be binding on the officers of Central GST officers only.
Omission of Personal Hearing date in the SCN violates the Principle of Natural Justice
The Hon’ble Orissa High Court in the case of Alfa Cityinfra (P.) Ltd. held that any defect in the Show Cause Notice would cause violation of principles of natural justice. Hence, the demand was to be set aside and time was to be extended for Assessee to file reply and thereafter in event personal hearing was sought, it would be given.
Lawgics – Judgment No. 177
Synopsis: Under Section 161 of the CGST Act, 2017, if rectification adversely affects any person, the affected party is required to be provided an opportunity of hearing.
Since the original order adversely affected the petitioner, thus, the third proviso to Section 161 came into picture, and the petitioner should have been given a hearing.
GST DAILY – 261
HC directed GST authorities to open portal to enable assessee to file GST return
Circular issued by CBIC would be applicable on Central GST officers only
The Hon’ble Orissa High Court in Atulya Minerals dismissed the writ petition interalia stating that the Circular issued by the Central Government would be binding on the officers of Central GST officers only.
GST DAILY – 226
Petitioner contesting for appellate order directed to deposit 20% of disputed tax; benefit of stay to be extended until GSTAT constitution
GST DAILY – 220
Non-constitution of Appellate Tribunal can’t deprive assessee of its benefits; Order to be stayed on making pre-deposit: HC