Tag: writ petition

ArticleGST Article

Bombay HC quashes recovery notice issued to a Bank holding that the notice must be issued to the Petitioner & an opportunity must be given to rebut the presumption of liability

byCA Bimal Jain

The Hon’ble Bombay High Court in the case of M/s. Galaxy International held that notice under Section 79(1)(c) of the CGST Act ought to be issued to the Petitioner instead of the Bank in so far as the Petitioner must be allowed an opportunity of proving to the satisfaction of the proper officer that no amount was due and payable by the Petitioner to a person in default.

ArticleGST Article

Writ Petition is not maintainable when a rectification application is already pending before the authority

byCA Bimal Jain

The Hon’ble Delhi High Court in the case of Delhi MSW Solutions Ltd. disposed of the writ petition, directed the concerned authority to grant a personal hearing with respect to rectification application proceedings and communicate the hearing date through both the official portal and counsel of the Assessee. All rights and remedies of the Assessee regarding the rectification order were left open.

GST ArticleHigh Court

Proceedings under Section 130 of the CGST Act cannot be put to service if excess stock is found at the time of survey

byCA Bimal Jain

The Hon’ble Allahabad High Court in the case Vijay Trading Company set aside order passed under Section 130 under the CGST Act following the determination of excess stock in inspection and directed the determination of tax on Section 73/74 of the CGST Act.  As intent to evade tax must be present for the application of Section 130 of CGST Act.