2022-TIOL-371-HC-AHM-GST
SNG Impex Vs Pr.CC
GST - Interest on delayed refund - The issue as regards payment of interest is no longer res integra after judgment of High Court in case of M/s. Amit Cotton Industries 2019-TIOL-1443-HC-AHM-GST - Respondents are directed to calculate the interest on principal amount at the rate of 7% and make the necessary payment to the writ applicant within a period of six weeks: HC
- Writ application disposed of: GUJARAT HIGH COURT
2022-TIOL-370-HC-AHM-GST
Shahlon Textile Park Pvt Ltd Vs UoI
GST - The assessee seeks to challenge constitutional validity of Section-17(5)(d) of Central Goods and Services Tax Act, 2017 on the ground that the same is ultravires the Articles 14, 19(1)(g), 300A and 265 respectively of Constitution of India - The very same provision of the Act, 2017 was made a subject matter of challenge before High Court in case of M/s. Safari Retreats Private Limited 2019-TIOL-1088-HC-ORISSA-GST wherein, the High Court declined to declare Section-17(5)(d) of the Act as ultravires, but thought fit to read it down - The Orissa High Court took the view that the narrow restriction as imposed cannot be accepted inasmuch as keeping in mind the language used in decision of Supreme Court in case of Eicher Motors Ltd. And Anr. 2002-TIOL-149-SC-CX-LB , the very purpose of credit is to give benefit to assessee - If assessee is required to pay GST on rental income arising out of investment on which he has paid GST, it is required to have the input credit on GST - One identical petition is pending before this High Court in case of R.R. Kable Limited - Let Notice be issued to respondents: HC
- Case deferred: GUJARAT HIGH COURT
2022-TIOL-369-HC-AHM-GST
Royal Impex Vs State of Gujarat
GST - Applicant has been supplying goods to various parties in State of Gujarat - The goods are in the nature of Brass Scrap - While the goods were in transit, conveyance was seized and detained - The matter as on date is at the stage of GST MOV-10 - Respondent is directed to release the goods and conveyance on the condition that applicant shall deposit the amount of Rs.17,66,620/- - It is left open to the Department to continue with inquiry at the stage of GST MOV-10
- Writ application disposed of: GUJARAT HIGH COURT
2022-TIOL-368-HC-AHM-GST
MP Commodities Pvt Ltd Vs State of Gujarat
GST - It is submitted that both the impugned assessment orders could be termed as nonspeaking orders - Although, it is pointed out from the original record that all the relevant aspects of the matter were duly considered yet, same is not reflected in impugned orders - The impugned orders are quashed and matter is remitted for fresh hearing of the matter - Let this entire exercise be undertaken at the earliest and completed within a period of three months - It shall be open for applicants to even question the legality and validity of SCNs itself: HC
- Writ application disposed of: GUJARAT HIGH COURT |
