2022-TIOL-203-HC-JHARKHAND-GST
Nkas Services Pvt Ltd Vs State of Jharkhand
GST - Petitioner has argued in support of challenge to impugned SCN issued under Section 73 of Jharkhand GST Act, 2017 and the summary of SCN in FORM- DRC-01 also issued by Department in exercise of power under Rule 142 (1) (a) of Jharkhand GST Rules, 2017 that the impugned SCN lacks in very ingredient of a proper SCN as required under Section 73 of the Act - It has been issued in a format without striking out any irrelevant portions and without stating the specific contravention committed by petitioner - The summary of SCN in FORM-GST-DRC- 01 is to be issued in an electronic form along with a notice for the purpose of intimation to petitioner and the same by its very nomenclature cannot be a substitute to SCN which if lacks in essential ingredients of a proper SCN - In the absence of ingredients of a proper SCN, petitioner is being denied proper opportunity of defending himself - Such a proceeding could end up in vague result and would also not be in the interest of revenue - The impugned notices therefore are unsustainable in law on facts and on same principles as has been held in case of petitioner in 2021-TIOL-2079-HC-JHARKHAND-GST - Petitioner submits that the State Tax Authorities are fixated on the notion that since the SCN has to be issued in a format on GSTN Portal, ingredients of SCN containing the detail facts and the charges cannot be uploaded or inserted by them and instead a summary of SCN would suffice - Petitioner has specifically referred to Section 75 (7) to indicate that in no case the amount of tax, interest and penalty demanded can be in excess of amounts specified in notice and no demand shall be confirmed on grounds other than the grounds specified in notice - The notice does not contained any specific grounds as such: HC
- Matter listed: JHARKHAND HIGH COURT
2022-TIOL-202-HC-MUM-GST
Krishna Murari Singh Vs UoI
GST - The petitioner was released on bail vide order 2021-TIOL-1068-HC-MUM-GST - This Court has put certain conditions, one of them is to deposit passport before concerned Court - Petitioner is seeking permission to travel abroad for business work and issuance of directions to Respondent to return the passport - Petitioner has already deposited Rs.45 crores plus Rs.5 crores under protest - Till date final report is not submitted to concerned court of Magistrate - Petitioner has produced on record a copy of e-mail stating about the conference at Barcelona, Spain which the petitioner is required to attend - He has also placed on record the details of his family members and immovable properties owned by him through e-mail - But affidavit to that effect is required - Petitioner undertakes to abide any conditions imposed by this Court - The prayer is opposed on behalf of Respondents on the ground that offence is serious - Considering the property details and family details furnished by petitioner, petitioner is unlikely to stay out of India - So also conditions put by court will protect the interest of Respondents: HC
- Application allowed: BOMBAY HIGH COURT
2022-TIOL-201-HC-MUM-GST
Fine Exime Pvt Ltd Vs UoI
GST - The petitioner submit that in view of the order passed by Authority pursuant to SCN, the provisional attachment order issued by revenue under Section 83 of CGST Act, 2017 would seize to have effect automatically from the date of passing of such order - In support of this submission, petitioner invited attention to the Judgment of this Court in case of Fine Exime Private Limited 2021-TIOL-1703-HC-MUM-GST and would submit that after adverting the Judgment of Supreme Court in case of Radha Krishan Industries 2021-TIOL-179-SC-GST , Court has held that the final order of assessment having been passed under Section 74 of CGST, the order of provisional attachment must seize to subsist and comes to an end - Petitioner is entitled to seek consequential reliefs in view of said assessment Order having been passed by Additional Commissioner pursuant to said SCN - The Supreme Court in case of Radha Krishan Industries has held that, once the final Order of assessment is passed, provisional attachment must cease to subsist - This Court after adverting the said Judgment has held that, once assessment order is passed, no proceedings of nature referred to in Sub-Section 1 of Section 83 can continue - Once assessment Order is passed pursuant to said SCN, order of provisional attachment cease to exist and comes to an end - The revenue is directed to inform the concerned bank about lifting of provisional attachment within 48 hours: HC
- Writ petition disposed of: BOMBAY HIGH COURT
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