2023-TIOL-729-HC-AHM-GST
Om Trading Vs State of Gujarat
GST - Cancellation of registration certificate - Petitioner prays for quashing and setting aside the order dated 13.12.2021 passed by the respondent authority as well as the impugned SCN dated 24.11.2021 - Petitioner submitted that they were not logging on GST portal and, therefore, they were not aware about the issuance of the said notice, even, petitioners did not receive any documents in support of the said notice - It is further submitted that the issues involved in the present petition is covered by the decision of the Court in the case of Aggrawal Dyeing - 2022-TIOL-504-HC-AHM-GST .
Held: Respondent authority has not disputed the fact that while issuing Show-cause notice for cancellation of Registration, necessary documents were not supplied and the notice is cryptic - Therefore, it was not possible for the petitioners to give reply to the said Show-cause notice - It is not in dispute that while passing the impugned order for cancellation of registration, respondent authority has not assigned any reason and thus, the order passed by the respondent authority is not a speaking order - Both Show-cause notice dated 24.11.2021 as well as the order dated 13.12.2021 deserve to be quashed and set aside - Liberty is granted to the respondent authorities to issue fresh notice with particulars of reasons incorporated with details and thereafter to provide reasonable opportunity of hearing - Respondent authority directed to issue fresh notice with particulars of reasons incorporated with details and thereafter to provide reasonable opportunity of hearing to the petitioners and to pass an appropriate order in accordance with law - Authority c oncerned is directed to restore the registration of petitioners forthwith: High Court [para 11, 13, 13.2]
- Petition allowed: GUJARAT HIGH COURT
2023-TIOL-728-HC-KOL-GST
DRB Infrastructure Pvt Ltd Vs State of West Bengal
GST - The petitioner, a construction company was entrusted with sub-contract for earth excavation, embankment/subgrade work and drain work on four/six lane access controlled expressway at Jammu in State of Jammu Kashmir - In order to carry out said work, petitioner transported its own machinery from Arunachal Pradesh to jammu by two trailers through a third party consignment - By an order, respondent has imposed penalty upon petitioner for violation of provisions of Section 31, 68 and Section 129(1) of WBGST/ CGST Act 2017 and Rules 45 and 55 of WBGST/ CGST Rules 2017 - Petitioner has filed this application with respect of release of machinery seized by respondent and if they are ready and willing to submit bank guarantee with respect of penalty, an order can be passed for release of said machinery on interim basis till the disposal of proceeding before competent authority - The Court is of the view that petition can only be disposed of only after exchange of affidavits and accordingly, respondents are directed to file affidavit-in-opposition within three weeks; reply thereto, if any, be filed within two weeks thereafter - In the meantime, respondent is directed to release the trailers loaded with machinery and equipment on furnishing of Bank Guarantee equal to the amount: HC
- Appeal disposed of: CALCUTTA HIGH COURT
2023-TIOL-727-HC-MUM-CUS
Tru-Sprag Freewheels Pvt Ltd Vs UoI
Cus - In earlier order, petitioner has brought to notice the Advisory issued by Directorate General of Systems and Data Management - It was ordered that revenue will examine petitioner's claim in light of Advisory issued and inform the Court of stand to be taken by revenue - Revenue states that Customs Department has amended shipping bill and same is forwarded to DGFT and necessary action will be taken by DGFT - Petitioner states that, in view of this development, cause raised in this Petition stands redressed: HC
- Writ Petition disposed of: BOMBAY HIGH COURT
2023-TIOL-716-HC-KERALA-VAT
Wellfit International Autoworld Pvt Ltd Vs CTO
Whether while considering claims for exemption from tax, burden of proof is strictly on assessee to demonstrate that claim for sales return be made within period of six months from date of sale transaction - YES: HC
- Assessee's petition dismissed: KERALA HIGH COURT
2023-TIOL-715-HC-KERALA-VAT
Chungath Gold Vs State Of Kerala
Whether shifting of place of business can be cited as sufficient reason for cancelling permission to pay tax on compounding basis, only if such shifting is without knowledge of AO and had element of suppression - YES: HC Whether mere shifting of business place simpliciter and with knowledge of AO, will not attract penal provisions under Kerala VAT Act - YES: HC
- Assessee's petition allowed: KERALA HIGH COURT
2023-TIOL-714-HC-P&H-VAT
Excise And Taxation Commissioner Vs Balaji Motors
Whether non-payment of tax according to HVAT Act will certainly amount to failure to make payment of tax which renders assessee liable to pay interest also as provided in Section 14(6) - YES: HC Whether interest on additional demand is leviable from date of filing of return - YES: HC
- Revenue's appeal allowed: PUNJAB AND HARYANA HIGH COURT
2023-TIOL-94-AAR-GST
Andhra Pradesh Corporation For Out Sourced Services
GST - Applicant seeks to know as to whether supply of manpower services provided by them to various Departments under State Government; various Government Authorities and Government Entities is eligible for exemption from GST as provided under Sr. no. 3A of notification 12/2017-CTR being pure services. Held: Only those services provided by way of any activity in relation to any function entrusted to a Panchayat under Article 243G of the Constitution of India or in relation to any function entrusted to a Municipality under Article 243W of the Constitution of India are exempted as per notification 12/2017-CTR; rest are taxable at 18% GST - Total amount collected by APCOS as mentioned in the invoice is the total value of supply as per s.15 of the Act, 2017: AAR
- Application disposed of: AAR
2023-TIOL-93-AAR-GST
Sri Seetharamnjaneya Sortex
GST - Applicant seeks an advance ruling on the following questions viz. Whether GST would be leviable on export of pre-packaged and labelled rice upto 25 Kgs, to foreign buyer?; Whether GST would be applicable on supply of pre-packaged and labelled rice upto 25 Kgs, to exporter on "bill to ship to" basis i.e., bill to exporter and ship to customs port. Exporter ultimately exports the rice to foreign buyer?; & Whether GST would be applicable on supply of pre-packaged and labelled rice upto 25 Kgs, to the factory of exporter. Exporter will export the rice ? Held: All questions answered in the affirmative - Notification no 06/2022 (CT Rate), dated 18th July 2022 refers and whereby GST has been made applicable on supply of "pre-packaged and labelled" commodities attracting provisions of Legal Metrology Act, 2009 - The expression "pre-packaged and labelled" means a "pre-packaged commodity" as defined in clause (1) of Section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act 2009 (1 of 2010) and the rules made thereunder - In the instant case, the ultimate buyer is not present and the commodity is being pre-packed for an unknown ultimate buyer - The applicant's buyer is re-selling the same to another buyer, be it export or indigenous - This advance ruling authority agrees with the observation regarding the applicability of GST on 'pre-packaged and labelled' irrespective of the fact whether it is for domestic sale or exported outside the country: AAR
- Application disposed of: AAR
2023-TIOL-92-AAR-GST
Vedmutha Electricals India Pvt Ltd
GST - Applicant has sought an advance ruling as to w hether they are eligible to take full credit of GST charged in Tax invoice issued by supplier and GST was paid by such supplier to government even though later commercial/ financial credit note is issued for part amount of invoice; w hether the applicant is required to reverse the ITC proportionately to the extent of financial/ commercial credit note issued by supplier. Held: Answered in affirmative insofar as eligibility of applicant to take full credit of GST charged and paid by such supplier to government even though later credit note is issued for part invoice value - No reversal of proportionate ITC is required provided the dealer pays the value of the supply as reduced after adjusting the amount of post-sale discount in terms of financial/commercial credit notes received by him from supplier of goods plus the amount of original tax charged by the supplier: AAR
- Application disposed of: AAR |
