2022-TIOL-1123-HC-DEL-GST
Apex Traders Vs CCT, GST Delhi
GST - Provisional attachment - Affiant, Mr Surat Singh, was merely a name-lender, and that for this facility, he was paid Rs. 10,000/- per month by one Mr Ravinder Baweja - Mr Surat Singh and Mr Ravinder Baweja have, perhaps, floated various entities and obtained or attempted to obtain benefits from the revenue albeit, falsely - Mr Surat Singh has admitted before the Bench that he had appended his signatures, both, on the writ petition as well as the affidavit accompanying the writ petition - Writ petition was disposed of in view of Mr Singla's stand, on that date, that the provisional attachment order dated 31.12.2019 had not been extended - Order dated 15.07.2022 is recalled and the captioned writ petition, i.e., W.P.(C) 10456/2022, shall stand dismissed as, to say the least, the petition has been filed at the behest of a person who is, concededly, not managing the affairs of the petitioner concern - In the affidavit accompanying the instant writ petition, Mr Surat Singh has stated that it was drafted by the counsel on his instructions - It now appears that the petitioner has no knowledge of the affairs of the petitioner concern - It is obvious that Mr Surat Singh has perjured himself and, therefore, Bench has no option but to trigger proceedings against him, in consonance with the powers vested in this Court under Sections 340 and 195 of the Code of Criminal Procedure, 1973 - The Registrar General of this Court is directed to refer the matter to the Judicial Magistrate concerned, so that proceedings, as per law, are triggered against Mr Surat Singh - Matter is to be listed before the Registrar General on 06.09.2022 - Writ petition and the application are disposed of: High Court [para 10, 10.1, 12, 12.1, 13, 13.1, 14, 16]
- Petition disposed of: DELHI HIGH COURT
2022-TIOL-1122-HC-MP-GST
Daya Shanker Singh Vs State of Madhya Pradesh
GST - Vehicle carrying TMT bars and travelling on 18.05.2022 from Raipur to Dindori suffered a technical problem (damage to cloth plates) and was taken for servicing to Rama Moto Cooperation - On 19.05.2022, the vehicle got repaired and started moving towards Dindori - It reached Dindori on 19.05.2022 between 10.30 to 10.45 pm well within the time mentioned in E-way bill - When the vehicle was moving towards the weigh bridge, the Assistant Commissioner at around 4.35 am on 20.05.2022 stopped the vehicle - Opining that the E-way bill had expired, GST MOV-2 was issued and the vehicle was detained - Form GST MOV-06 was later issued followed by MOV-07 dated 25.05.2022 specifying the penalty of Rs.6,82,030/- - Petition filed on the ground that s tatutory Appellate Forum under the GST Act has not been constituted till date, thus, the only remedy at present available to the petitioner is the remedy before this Court. Held: It is clear that the E-way Bill of the petitioner was valid upto 19/05/2022 and truck was intercepted on 20/05/2022 at Dindori at 4.35 A.M. - The specific contention of the petitioner that there was no element of tax evasion, fraudulent intent and negligence on his part was not rebutted by the respondents - Present case has similarity with that of the cases decided by Telangana [Satyam Shivam Papers - 2021-TIOL-1338-HC-TELANGANA-ST & 2022-TIOL-07-SC-GST ] and Calcutta High Court [Ashok Kumar Sureka - 2022-TIOL-309-HC-KOL-GST ] - The respondents could not establish that there exists any element of evasion of tax, fraudulent intent or negligence on the part of the petitioner - In this backdrop, the impugned notice/order could not have been passed - The punishment should be commensurate to the breach is the legislative mandate as per subsection (1) of Section 126 - D elay of almost 4:30 hours before which E-way Bill stood expired appears to be bonafide and without establishing fraudulent intent and negligence on the part of petitioner, the impugned notice/order could not have been passed - Penalty imposed of Rs.6,82,030/- is set aside - Amount of penalty already deposited should be refunded within 30 days failing which it will carry 6% interest till the time of actual payment - Writ petition is allowed: High Court [para 21, 25, 26, 27, 28]
- Petition allowed: MADHYA PRADESH HIGH COURT
2022-TIOL-1121-HC-P&H-GST
B M Fasteners Pvt Ltd Vs UoI
GST - Respondents have brought to notice the direction issued by Supreme Court in Filco Trade Centre Pvt. Ltd. and another 2022-TIOL-57-SC-GST wherein Goods and Service Tax Network (GSTN) is directed to open common portal for filing forms concerned for availing Transitional Credit through TRAN-1 and TRAN-2 for two months i.e. w.e.f. 01.09.2022 to 31.10.2022; GSTN has to ensure that there are no technical glitches during the said time; t hereafter, allowed Transitional credit is to be reflected in Electronic Credit Ledger - It is submitted that there would be meticulous compliance of the same - In the light of such stand taken on behalf of respondents, petitioner does not press instant petition: HC
- Petition disposed of: PUNJAB AND HARYANA HIGH COURT
2022-TIOL-95-AAR-GST
Indian Security And Personnel Arrangements
GST - Applicant is engaged in providing manpower services - Applicant wishes to know as to whether the services proposed to be provided by it to the Department of Horticulture for cleaning and sweeping of lawns and garden path areas and segregation and transport of the garbage in Cubbon Park are liable for GST; whether services proposed to be provided by it to the Dept. of Horticulture for supply of manpower for garden maintenance in Siri Horticulture Garden, Ooty, Tamil Nadu on outsourcing basis is liable to GST. Held: Services provided are in relation to function entrusted to a municipality under Article 243W of the Constitution which is covered by 12th Entry of Twelfth Schedule which says 'provision of urban amenities and facilities such as parks, gardens, playgrounds' - Thus the applicant satisfies the twin conditions required to claim exemption under Entry no.3 of notification 12/2017-CTR viz. provision of pure services to governmental authority viz. Horticulture Department, Govt. of Karnataka and which are in relation to any function entrusted to a Municipality under Article 243W - GST is leviable at Nil rate: AAR
- Application disposed of: AAR
2022-TIOL-94-AAR-GST
KNK Karts Pvt Ltd
GST - Applicant seeks an advance ruling as to whether the 'amusement park ride karts' commonly known as 'Go-karts' manufactured and supplied by them are classifiable under CTH 9508 or under 8703 of the first Schedule to the Customs Tariff Act, 1985; whether attracts GST @18% under Sl. No. 441A of Schedule III or under Sl. No. 453 of Schedule III to notification 1/2017-CTR or @28% in terms of Sl. No. 165 of Schedule IV to notification 1/2017-CTR Held: 'Amusement park ride karts' commonly known as 'Go-karts' manufactured and supplied by the applicant meant solely for the purpose of joy riding or amusement or recreational purpose and designed and shaped to suit to run or drive only on extremely smooth specially designed surfaced tracks or closed circuits, are classifiable under Chapter Tariff Heading 9508 of the First Schedule to the Customs Tariff Act, 1975 - Such Go-karts which are not roadworthy and cannot be registered as Motor Vehicles with the Regional Transport Authority (RTO) are not classifiable as 'Motor Vehicles meant for carrying of passengers / persons under Chapter Tariff Heading 8703 of the First Schedule to the Customs Tariff Act, 1975 - They, therefore, attract GST at the rate of 18% as per Sl.No.441A of Schedule III to Notification No.1/2017- Central Tax (Rate) dated 28-06-2017 as amended by Notification No.18/ 2021-Central Tax (Rate) dated 28-12-2021: AAR
- Application disposed of: AAR
