2023-TIOL-1360-HC-MAD-GST
Siddhan Intelligence Pvt Ltd Vs Supdt., Vanagaram, Range-III
GST - Petitioner has challenged the impugned order dated 07.12.2022 issued in Form GST REG-19 cancelling the GST registration - impugned order precedes a Show Cause Notice dated 25.11.2022 to which, the petitioner has also not filed any reply - Petitioner would submit that the petitioner had no business and no returns were filed by the petitioner - Counsel for Revenue would submit that the Department is unaware as to whether there are any transactions made by the petitioner during the period when returns were not filed by the petitioner and therefore on this count also this writ petition is liable to be dismissed.
Held: I ssue arising out the cancellation of registration was considered in detail by this Court in Tvl.Suguna Cut Piece Centre [ 2022-TIOL-261-HC-MAD-GST ] wherein, this Court had concluded that no useful purpose will be served by keeping the dealers/assessees outside the bounds of GST Act as they will continue to carry on the business - Court is inclined to set aside the impugned order by directing the respondent to revive the GST registration of the petitioner with liberty to the respondent to initiate appropriate proceedings against the petitioner for imposing penalty and for recovering any tax due, to which, the petitioner may have failed to pay during the period, no returns were filed - There shall, however, be moratorium for a period of six months on the petitioner from discharging any part of tax liability from its Input Tax Credit (ITC) and from its Electronic Credit Ledger - Petition is allowed: High Court [para 12, 14]
- Petition allowed: MADRAS HIGH COURT
2023-TIOL-1359-HC-AHM-GST
Veekay Vikram And Company LLP Vs State of Gujarat
GST - Pursuant to the show cause notice, the tax payer, i.e. the petitioner paid the tax and penalty amount as proposed in cash ledger and tendered the payment receipt of the same - In light of the tax and penalty paid, the goods with conveyance were released on 01.10.2018 - Petitioner, therefore, submits that the prayer in the petition in respect to the challenge to the summary report / order dated 14.10.2018 does not survive and the petition so far as that order is concerned, stands withdrawn - State Tax Officer-II, Unit- Kalol has in his affidavit submits that the show cause notice was issued with some technical glitch, had documents attached pertaining to another dealer and therefore, they may be permitted to withdraw the Order passed at Page No. 20 with a view to pass a fresh show cause notice with proper procedure - Summary report dated 21.02.2019 is hereby quashed and set aside with the aforesaid liberty - The petition is partly allowed: High Court [para 7, 8, 9]
- Petition partly allowed: GUJARAT HIGH COURT
2023-TIOL-1358-HC-P&H-GST
Rakesh Janghu Vs UoI
GST - Petitioner prays for quashing the purported inquiry proceedings initiated by the respondents under the provisions of the Act, 2017 - Petitioner is aggrieved against the issuance of summons dated 23.06.2020, 10.08.2020, 08.12.2021, 21.12.2021, 22.03.2022, 28.04.2022, 20.05.2022 and 02.08.2022 u/s 70 of the Act, 2017 - The case of the petitioner is that he has been consistently appearing before the respondents in pursuance of the investigation being conducted on account of the fact that he was providing services to the SHKM Government Medical College and according to his knowledge and belief it was exempted from the provisions of GST.
Held: Petitioner had already put in appearance - The provisions of Section 70 of the Act cannot be continued to be used for the purpose of enforcing the presence for all times to come - As noticed, the service is being provided to two Government institutions and there is sufficient record available with the respondents from the said offices - In the peculiar facts and circumstances, Bench feels that no useful purpose would be served to call the petitioner in pursuance of the summons issued under Section 70 of the Act hereafter - Petition is disposed of by giving liberty to the respondents to proceed in accordance with law regarding issuance of show cause notice if so required and to proceed further in pursuance to the material which they have already gathered and the statements of the officials which they have already recorded: High Court [para 5, 6]
- Petition disposed of: PUNJAB AND HARYANA HIGH COURT
2023-TIOL-1357-HC-UKHAND-GST
Bhupendra Singh Vs STO
GST - Challenge is made to a show cause notice for cancellation of GST Registration dated 06.08.2022 as well as the order dated 23.08.2022, by which, the GST registration of the petitioner has been cancelled - It is the case of the petitioner that the notice was vague - It does not indicate, as to whom the petitioner should meet - It required the petitioner to appear before someone on 19.08.2022, which subsequently was declared as holiday, but the petitioner was never given any opportunity or any other notice to appear on any other day - Subsequently, the GST registration of the petitioner was cancelled on 23.08.2022 without affording him any opportunity of hearing.
Held: Notice required the petitioner to appear before the undersigned on 19.08.2022 at 12:57 - There is no undersigned - Name and designation have not been mentioned in the notice - By reading this document, one cannot ascertain, as to who signed it - It is admitted that initially 19.08.2022 was not holiday and it was subsequently declared a holiday - Thereafter, it is not the case of the respondent that they issued any other notice to the petitioner of the date when the petitioner could have appeared before the respondent authority/competent officer - The petitioner has not been afforded an opportunity of hearing before cancelling his GST registration - Court is of the view that the impugned order dated 23.08.2022 and the notice dated 06.08.2022 are not in accordance with law and are, therefore, set aside - Writ petition is allowed: High Court [para 18, 19]
- Petition allowed: UTTARAKHAND HIGH COURT |
