2021-TIOL-1467-HC-MAD-GST

Naggaraj Anooradha Vs STO

GST - The petitioner has made a claim for refund of Input Tax, in respect of which a deficiency memo had been raised by respondent calling for documents in support of the claim - An e-application for refund was once again filed - A SCN was issued proposing rejection of refund stating that there was a mismatch between the export value and the net ITC when compared to monthly returns - The case of petitioner is that two invoices relating to the month of March, 2020 had been inadvertantly omitted to be taken into account and this would account for mismatch - The impugned order is non-speaking - In fact, there is a column available for reasons on the basis of which the claim has been either accepted or rejected - However, this column in the impugned order is conspicuously blank and no reasons have been adduced for the rejection of the request - Bearing in mind the violation of principles of natural justice, the impugned order of rejection is set aside: HC

- Case adjourned: MADRAS HIGH COURT

2021-TIOL-1469-HC-MAD-ST

Tamil Nadu Generation And Distribution Corporation Ltd Vs Pr.Commissioner

ST - Writ Petition is filed challenging the Order-in-Original passed by the respondent on 15.09.2018 - Petitioner submits that in view of the pendency of the Writ Petitions questioning the authority of the respondents demanding Service Tax to be paid by the petitioners, the petitioner has not submitted their defence statement, nor produced any documents, enabling the authority to consider the issues - However, the final order impugned is passed unilaterally without considering any of the points in favour of the petitioner and, therefore, the matters are to be remanded back.

Held: Court is of the considered opinion that in all other Writ Petitions where the show cause notices are questioned before this Court, this Court passed an order, directing the petitioners to submit explanations and by following the procedures as contemplated under the Act, the final order is to be passed - In view of the said order, the present Writ Petition is also to be remanded back for a fresh consideration by the authorities – Impugned order is quashed and the matter is remanded - Petitioner is directed to submit their explanations, documents, evidences, as well as the legal grounds, if any, within a period of eight weeks and the respondent is directed to pass final orders as expeditiously as possible: High Court [para 5 to 7]

- Matter remanded: MADRAS HIGH COURT

2021-TIOL-1468-HC-MUM-ST

Honest Facility Vs UoI

ST - SVLDRS, 2019 - Petitioners are aggrieved by the fact that while issuing SVLDRS-3, the Designated Committee had not taken into account payment of Rs.50 lakhs already paid by them during the course of proceedings ensued on show cause notice.

Held: It emerges that hearing could not take place while the Designated Committee felt it necessary to ascertain and verify veracity of the claim of the petitioners of having paid amount of Rs.50,00,000/- towards service tax liability under the show-cause notice - In the circumstances, impugned Form SVLDRS-3 ought not to have been issued contravening principles of natural justice and breach of procedure under the scheme of the rules - It is a peculiar case wherein personal hearing under the scheme could not take place for the errors which are not attributable to the petitioners, resulting in an order running adverse to petitioners' interest where they have claimed that more than 90% chunk of the amount payable had already been deposited - Thus, this is a case wherein it would not be improper to intervene in the matter and set aside the impugned Form SVLDRS-3 - Writ petition is allowed in terms of prayer clause 'a' restoring the matter before the Designated Committee for hearing the petitioners and verification of records and issue a revised Form SVLDRS-3, on verification of factual position of payment of Rs.50,00,000/- towards liability under the show-cause notice - Petition disposed of: High Court [para 10 to 12]

- Petition disposed of: BOMBAY HIGH COURT