2023-TIOL-545-HC-AHM-GST
Pramod Yadav Vs State of Gujarat
GST - Petitioner prays for setting aside order of detention dated 14/04/2023 passed under section 129(1); for setting aside notice dated 21.04.2023 in FORM GST MOV 10 passed u/s 130 of the Act, 2017 and also release of goods and conveyance - It is submitted that when the goods were in transit, the authorities intercepted the goods and confiscated them - Petitioner contends that the said Section 129 begins with non obstante clause and it is a provision independent of Section 130; that exercise of powers under Section 129 and thereafter switching over to Section 130 and passing order thereunder without allowing the petitioner the benefits of release of the goods under Section 129, could be said to be without jurisdiction - Petitioner further submits that Special Civil Application No.8353 of 2022 and other matters have been entertained by this court involving the same point and interim relief of release of the goods and conveyance has also been granted on condition - Counsel for Respondent submits that transactions are fictitious and the supplier was not found to be in existence.
Held : By way of interim relief, it is directed that the goods of the petitioner as well as vehicle shall be released provided the petitioner complies with the conditions laid down - Ad interim relief granted - Petition to be listed with Special Civil Application No.8353 of 2022: High Court [para 6, 7]
- Interim relief granted: GUJARAT HIGH COURT
2023-TIOL-544-HC-MAD-GST
Nitesh Jain Mangal Chand Vs Senior Intelligence Officer DG of GST Intelligence
GST - Allegations of bill trading - Fraudulent ITC - Petitioner prays for a mandamus directing the respondents to remove the provisional attachment of their bank accounts - Petitioners submit that the respondents have reimposed the attachment twice and such attachments were valid till January 2023. Held: As on date and with the efflux of the period of one year as provided u/s 83(2) of the Act, 2017, the last order of attachment has worked itself out and the mandamus as sought for is liable to be issued - Mandamus is thus issued to the respondents to direct the banks to permit the operation of the bank accounts - In the present case, the show-cause notice has been issued only on 08.10.2022 in respect of an inspection that had transpired in January, 2019 - The time lines as seen aforesaid would persuade the Bench to arrive at a conclusion that the purpose of Section 83 which is stated to be ' provisional attachment to protect revenue in certain cases' cannot be deployed so as to work against the assessee continuously for several years as has happened in the present case - I nspection in this case is in January, 2019 whereas the show-cause notice is issued only in October, 2022 - This delay of nearly four years in issuing show-cause notice cannot be a reason to continue an attachment u/s 83 of the Act, which itself is provisional in nature - Undeniably, Section 83 must be resorted to in appropriate cases, ensuring with equal vigour that the Department is proceeding in a timely manner, by issuing notice and finalising proceedings in a time bound fashion - Writ petition is allowed: High Court [para 6, 14, 15, 16]
- Petition allowed: MADRAS HIGH COURT
2023-TIOL-543-HC-AHM-GST
M K Enterprises Vs State of Gujarat
GST - Petitioner has prayed for setting aside notice dated 12.04.2023 issued u/s 130 of the Act, 2017 and also for release of goods with conveyance which were seized u/s 129 of the Act, 2017. Held: There is no gainsaying that Special Civil Application No. 8353 of 2012 as well other petitions are admitted on the aspect whether the authorities could advert to section 130 of the Act having first exercised the powers of seizure acting under section 129 of the Act - Interim relief in the same terms as is granted in other similar cases deserves to be granted - Respondents authorities are directed to release the goods as well as the conveyance subject to satisfaction of conditions laid down - Rule, returnable on 21.06.2023: High Court [para 4.1, 6, 6.1]
- Ad interim relief granted: GUJARAT HIGH COURT
2023-TIOL-542-HC-AHM-GST
Khodal Brass Industry Vs State of Gujarat
GST - Non-filing of returns - Petitioner has inter alia sought reliefs for quashing and setting aside the order dated 31.3.2022 cancelling registration certificate. Held: Clause (c) of the Notification 03/2023-CENTRAL TAX dated 31 March 2023 would apply to the facts of this case for which there is no dispute - Petitioner may approach the competent authority to avail the benefit of the Notification and seek revocation of the cancellation of registration - If the petitioner approaches the competent authority in light of the Notification dated 31.03.2023, the authority will take appropriate decision without booking any delay - Petition disposed of: High Court [para 4.2, 5, 5.1]
- Petition disposed of: GUJARAT HIGH COURT
2023-TIOL-541-HC-AHM-GST
Genex Corporation Vs UoI
GST - Petitioner prays for setting aside order dated 22.3.2023 in FORM GST MOV 11 passed u/s 130 of the Act, 2017 and also release of goods and conveyance - It is submitted that when the goods were in transit, the authorities intercepted the goods and confiscated them - Petitioner contends that exercise of powers under Section 129 and thereafter switching over to Section 130 and passing order thereunder without allowing the petitioner the benefits of release of the goods under Section 129, could be said to be without jurisdiction - Petitioner further submits that Special Civil Application No.8353 of 2022 and other matters have been entertained by this court involving the same point and interim relief of release of the goods and conveyance has also been granted on condition - Counsel for Respondent submits that transactions are fictitious and the supplier was not found to be in existence. Held : By way of interim relief, it is directed that the goods of the petitioner as well as vehicle shall be released provided the petitioner complies with the conditions laid down - Ad interim relief granted: High Court [para 6.2]
- Interim relief granted: GUJARAT HIGH COURT
2023-TIOL-540-HC-AHM-GST
Etc Agro Processing India Pvt Ltd Vs UoI
GST - It is the case of the petitioner that during the period from January, 2018 till June, 2020, the petitioner paid IGST amounting to Rs.1,69,03,829/- on the ocean freight charged by the foreign vessel provider to the overseas supplier for the transportation of goods up to the customs clearance destination in India - It is stated that the Notification Nos. 8 of 2017 and 10 of 2017 both dated 28.6.2017 read with corrigendum dated 30.6.2017 were held to be unconstitutional and ultra vires the statute - Decision in Mohit Minerals Pvt. Ltd. was taken to the Supreme Court and came to be confirmed in Civil Application No. 1390 of 2022 decided on 19.5.2022 [ 2022-TIOL-49-SC-GST-LB ] - competent authority of the respondents is directed that if such amount of IGST has been collected by the authorities, the same shall be refunded to the petitioner within six weeks along with the statutory rate of interest – Petition stands allowed: High Court [para 4, 4.2.2, 6, 7]
- Petition allowed: GUJARAT HIGH COURT |
