Bombay High Court
GST Dept. Can’t Adjudicate SCN After 6 Years Citing Absence Of Statutory Provisions: Bombay High Court
Case Title: Shahaji Bhanudas Bhad Versus The Union of India
Case No.: Writ Petition No.12394 Of 2023
The Bombay High Court has held that the GST department cannot adjudicate show cause notice (SCN) after 6 years citing absence of statutory provisions.
Allahabad High Court
GST ITC Can’t Be Denied By Citing Absence Of Toll Plaza Receipt; Allahabad High Court Stays Assessment Order
Case Title: M/S Astol Cleantech Pvt Ltd Versus State Of UP
Case No.: Writ Tax No. – 1279 Of 2024
The Allahabad High Court while staying the assessment order held that the Input Tax Credit (ITC) under Goods and Service Tax (GST) cannot be denied by citing absence of toll plaza receipt.
Tax Invoices, E-Way Bills Not Enough To Avail GST ITC: Allahabad High Court
Case Title: M/S Anil Rice Mill Versus State Of U.P. And 2 Others
Case No.: WRIT TAX No. – 886 of 2023
The Allahabad High Court has held that the tax invoices, e-way bills are not enough to avail Input Tax Credit (ITC) under Goods and Service Tax (GST).
Punjab & Haryana High Court
Excise & Taxation Officer Lacks Jurisdiction To Transfer Proceedings To DGGI: Punjab & Haryana High Court
Case Title: M/s Stalwart Alloys India Private Limited Versus Union of India and others
Case No.: CWP No. 1661 of 2022 (O&M)
The Punjab and Haryana High Court has held that the order of the respondent-department in transferring the proceedings to Directorate General of GST Intelligence (DGGI), Meerut is not sustainable in law. orders are not sustainable in law. The proper officer, namely, Excise & Taxation Officer, Shahbad had no jurisdiction to transfer the proceedings to the Central Government.
Andhra Pradesh High Court
Tax Evasion | Order Blocking Gst Itc By Nullifying Property Alienation Without Fixation Of Liability, Not Sustainable: Andhra Pradesh High Court
Case Title: Manikonda Rama Rao Versus The Deputy Commissioner (CT)
Case No.: Writ Petition No.23004 Of 2007
The Andhra Pradesh High Court has held that the alienation of property took place in the year 2000 and the proceedings declaring the alienation, as void, took place in the year 2007. No steps have been taken for fixing tax liability on the respondent-company. In the absence of fixation of liability, passing an order under Section 17-A of the Andhra Pradesh Goods and Service Tax Act (APGST Act) is not a reasonable exercise of power.
Sikkim High Court
Refund Of Educational Cess | Sikkim High Court Almost Slap Rs. 20k On Cgst Commissioner For Not Following Supreme Court’s Decision & Filing Frivolous Appeal
Case Title: Commissioner of Central Goods and Services Tax and Central Excise, Siliguri Commissionerate Versus M/s Alkem Laboratories Ltd.
Case No.: TAX APP. NO. 01 OF 2024
The Sikkim High Court has almost slapped Rs. 20K on CGST Commissioner for not following Supreme Court’s decision and filing frivolous appeal.
GST Act | Tax Is Not Debt Liable To Attachment Under CPC: Kerala High Court
Case Title: BPCL Versus State of Kerala
Case No.: WA NO. 388 OF 2014
The Kerala High Court has held that a tax is not a debt liable to attachment under Code of Civil Procedure (CPC).
Orissa High Court
Circular Issued By Central Govt. Not Applicable To State Gst Unless Adopted By Making Declaration: Orissa High Court
Case Title: M/s. Atulya Minerals, Jurudi Vs. Commissioner of State Tax, Cuttack
Case No.: W.P.(C) No. 14540 of 2024
The Orissa High Court has held that the circular issued by central govt. not applicable to state Goods and Service Tax (GST) unless adopted by making a declaration.
AAR
Outward Supply Of Goods Procured From Company Undergoing Liquidation Can’t Be Treated As ‘zero Rates Supply’, Gst Applicable: AAR
Applicant’s Name: M/s MCM Pacific PTE Ltd.
The Andhra Pradesh Authority of Advance Ruling (AAR) has ruled that the outward supply of goods procured from an Indian company undergoing liquidation as per the Companies Act, 2013 cannot be treated as ‘Zero-Rated Supplies’ as per Section 16 of IGST Act and the applicant is liable to pay GST.
5% GST Payable On Supply Of ‘pre-Packaged And Labelled’ Frozen Shrimps: Andhra Pradesh AAR
Applicant’s Name: M/s Asvini Fisheries Private Limited
The Andhra Pradesh Authority of Advance Ruling (AAR) has held that 5% GST is payable on supply of ‘pre-packaged and labelled’ frozen shrimps.
12% GST Payable On Natural Fibre Composite Board: Andhra Pradesh AAR
Applicant’s Name: M/s TraPlast Industries Pvt. Ltd.
The Andhra Pradesh Authority of Advance Ruling (AAR) has ruled that 12% GST payable on natural fibre composite board.
Read More: GST Quick Weekly Flashback: 1 To 7 September, 2024
