TN VAT - Pre-assessment notice is not at all a show cause notice - Procedure contemplated u/s 27 of the Act shall be scrupulously followed: HC

2021-TIOL-1988-HC-DEL-GST

SPNN Business Services Pvt Ltd Vs CCT (GST)

GST - The department states that the principal amount outstanding is actually Rs.2,00,15,367/- - He further states that Rs.10 lacs has not been paid on 13.09.2021 as contended by petitioner - Let proof of payment of Rs.10 lacs be placed on record along with an affidavit within two weeks - The correct outstanding amount and the interest payable thereon shall be determined on the next date of hearing: HC

- Matter listed: DELHI HIGH COURT

2021-TIOL-1987-HC-DEL-GST

Frames Bay Pvt Ltd Vs CGST

GST - The petition has been filed seeking quashing of SCN issued by revenue as well as for reverting/changing back the nature of levy to be imposed on petitioner from regular to composition levy w.e.f. 01st January, 2020 - Admittedly, petitioner's representation seeking reversion from regular to composition levy is pending consideration before the respondent No. 2 - Moreover, as the SCN has been rescinded vide 2021-TIOL-470-HC-DEL-GST , this Court directs the respondent No. 2 to consider petitioner's representation for reversion from regular to composition levy within two weeks and if it finds that the petitioner fulfils the eligibility criteria, then it should recommend petitioner's case to the GSTN forthwith - W rit petition along with pending application stands disposed of: HC

- Matter listed: DELHI HIGH COURT

2021-TIOL-1979-HC-GUW-GST

Eastland Switchgears Pvt Ltd Vs Pr.CC

GST - The petitioner is aggrieved to the extent that their claim for refund of IGST paid on export of goods done from Non-EDI sites has not been refunded - The Department had issued an instruction no. 20/2018-Customs providing the procedure for processing IGST refund claims for exports made from Non-EDI sites - The respondents in the GST has made a statement that as required under procedure, the export data of petitioner has been captured by using offline utilities and the matter is under process - There were some technical glitches in system which had delayed the process and it is likely to take another four weeks to complete the process: HC

- Matter listed: GAUHATI HIGH COURT

2021-TIOL-1978-HC-PATNA-GST

Sona Biscuits Ltd Vs UoI

GST - The petitioner states that petition filed by Union of India, seeking transfer of similar petitions before Apex Court, stands dismissed - It has been left to the respective High Courts to decide the petitions in accordance with law - Let counter affidavit be positively filed by respondents within a period of four weeks - The court is not inclined to grant any interim stay: HC

- Matter listed: PATNA HIGH COURT

2021-TIOL-1980-HC-MAD-VAT

Madhucon Projects Ltd Vs CTO

Commercial Tax - Tamil Nadu Value Added Tax Act, 2006 - Where the Court has declared that the 12.12.2017 pre-assessment notice is not at all a show cause notice, the respondent cannot treat the 12.12.2017 pre-assessment notice as a show cause notice, as within the meaning of the proviso to Section 27 of the Act, a show cause should have been issued and thereafter, after affording an opportunity of personal hearing, final orders should have been passed - No such show cause notice, admittedly had been given by the respondent, therefore, the present move, by issuing this notice, dated 11.02.2019 for personal hearing followed by the impugned order dated 09.09.2020, cannot be permitted to stay, as it would run contra to the procedure established under Section 27 of the Act and also the order passed by this Court – Procedure contemplated under Section 27 of the Act shall be scrupulously followed without any default – Needful shall be completed within a period of three months – Impugned order is quashed and matter is remitted - Writ petition is disposed of: High Court [para 16, 18, 20]

- Petition disposed of: MADRAS HIGH COURT