2021-TIOL-1703-HC-MUM-GST
Fine Exime Pvt Ltd Vs UoI
GST - Petitioner was accused of claiming fraudulent refund under Section 54 of the CGST Act - Respondent No. 2 had directed u/s 83 of the Act, the provisional attachment of the petitioner's bank account maintained with the Development Bank of Singapore Ltd. (respondent No. 3) - Respondent No. 3 was directed not to allow any debit to be made from the said account or any other account operated by the petitioner without prior permission - Petitioner had invoked the writ jurisdiction of this Court for quashing of this order dated December 1, 2020 on the ground that the condition precedent for provisional attachment of a bank account was non-existent - Petition was considered by a co-ordinate Bench wherein the Bench noted that on January 13, 2021, a show-cause notice was issued to the petitioner whereafter an order in original dated February 12, 2021 had been passed by the Deputy Commissioner confirming the demand of Rs.5,20,13,134/- along with interest and penalty - Availing the leave granted by the order dated March 2, 2021, the petitioner carried the order dated February 12, 2021 in an appeal u/s 107 of the CGST Act and made the pre-deposit of the requisite amount for consideration of the appeal - According to the petitioner, proceedings which were initiated, stand terminated by reason of the final order dated February 12, 2021 and, therefore, there could be no cause for the respondents to keep the order of provisional attachment of its bank account alive.
Held:
+ Proceedings having been initiated against the petitioner under Section 73 of the CGST Act and such proceedings having been terminated by a final order under sub-section (9) thereof, for all intents and purposes the proceedings do not survive and, a fortiori , such termination would have the effect of terminating the life of the order of provisional attachment.
+ Order of provisional attachment was made not during pendency of any proceedings under Sections 62 or 63 or 64 or 67 or 73 or 74 of the CGST Act but was made in view of contemplation of proceedings under Section 73 thereof. From its inception, i.e., December 1, 2020, the order of provisional attachment was not at all a valid order.
+ Proceedings u/s 73 of the CGST Act having been taken to its logical conclusion, the purpose for which the order of provisional attachment had been made has also ceased to survive and, therefore, the petitioner is justified in its claim that such order of provisional attachment ought to be set aside.
+ Writ petition as well as the interim application stands disposed of. [para 11 to 13]
- Petition disposed of: BOMBAY HIGH COURT
2021-TIOL-1702-HC-MAD-GST
Cornerstone School Of International Studies Pvt Ltd Vs UoI
GST - Petitioner has filed the present petition again challenging a summons in regard to the on-going GST investigation - The grievance of the petitioner appears to be that the Institution is called upon repeatedly before the respondent authorities, despite the petitioner having furnished all materials in support of its claim for exemption under the provisions of the Central Goods and Services Tax Act, 2017 - Petitioner states that having produced all relevant documents, Notifications and supporting documents to substantiate its claim for exemption, it has no further documents to be furnished to the Department; that no personal hearing is required and the authorities may proceed to pass an order on the basis of available materials.
Held: Respondents are thus at liberty to conclude the pending proceedings in regard to the petitioner in accordance with law and based on the materials available with them - Petition dismissed: High Court [para 5 to 7]
- Petition dismissed: MADRAS HIGH COURT
2021-TIOL-1701-HC-KERALA-GST
Additional Director General, Directorate General of GST, Intelligence Vs Kerala Communicators Cable Ltd
GST - s.83 of the Act, 2017 - Petitioner had challenged the order of provisional attachment of bank accounts - Subsequent to the orders of provisional attachment, appellant DG, GSTI had directed restoration of the bank accounts to the writ petitioner on condition of furnishing a bank guarantee equivalent to the credit balance available in that bank - Single Judge stayed the direction to furnish security in the form of a bank guarantee and instead directed the writ petitioner to furnish an undertaking before this Court in the form of an affidavit stating that the writ petitioner shall not alienate any of its fixed assets, plant, property and equipment shown in the balance sheet dated 31.03.2020 till the disposal of the writ petition - Hence, the present intra court appeal.
Held: Impugned order was passed by the Single Judge on 24.3.2021 - The provisional orders of attachment were issued on 15.7.2020 - Having regard to the provisions of S.83(2), the provisional attachment orders had expired by operation of the statute itself, therefore, Bench is not persuaded to interfere in this intra court appeal - Bench grants liberty to the respondents in the writ petition to move appropriate applications before the Single Judge, in accordance with law, for any relief legally available to them in respect of the interim order already issued - Writ appeal is disposed of: High Court [para 6, 7]
- Appeal disposed of: KERALA HIGH COURT
2021-TIOL-195-AAR-GST
Juzi Fruits Pvt Ltd
GST - Supply of sealed fruit bowl containing only cut fresh fruits without addition of any preservatives or additives and sold under brand name is covered under entry no. 59 of Schedule I of Notification No. 1/2017-CTR vide HSN 1106 and is liable to tax @ 5% - ITC available: AAR
GST - Customer is having the choice of choosing the dry fruits or nuts - Value of the fruit bowl is nothing but the sum of the separate supplies of fresh fruits and dry fruits and nuts - Hence the tax rate applicable is that which are applicable to the fruits, dry fruits and nuts separately as they are separate supplies: AAR
GST - In case, the applicant does not give the choice of choosing the dry fruits and nuts to be accompanied and sells the fresh fruits with dry fruits and nuts as a single package, then the same would amount to a "mixed supply" and is treated as the supply of dry fruits or nuts - Tax rate applicable to the dry fruits or nuts would be the tax rate applicable to the entire package - ITC available: AAR
- Application disposed of: AAR
2021-TIOL-194-AAR-GST
Guitar Head Publishing LLP
GST - Guitar Head Books purchased from Amazon Inc.-USA (located outside India) and supplied to the customers located outside India, without bringing into India do not attract any GST, in terms of Schedule III to Section 7 of the CGST Act 2017: AAR
- Application disposed of: AAR
