Here’s a Goods and Service Tax (GST) Weekly Flashback from 19 to 25 January 2025.
Table of Contents
Delhi High Court
GST Officers Can’t Adopt Same Template For All Demand Orders: Delhi High Court
Case Title: Chetak Logistics Ltd Versus UOI
The Delhi High Court has cautioned the GST officers against the adoption of the same template for demand order.
Bombay High Court
BREAKING | Bombay High Court Quashes GST Demand On assignment of rights for transfer of leasehold rights, orders Re-adjudication
Case Title: M/s Panacea Biotec Limited Versus Union of India & Ors.
The Bombay High Court has quashed the GST demand on assignment of rights for transfer of leasehold rights
Madras High Court
Mere Uploading Notice On GST Portal Is Not A Proper Service: Madras High Court
Case Title: Mr. Sahulhameed Versus The Commercial Tax Officer
The Madurai Bench of Madras High Court has held that mere uploading notice on GST portal is not a proper service.
The bench of Justice K.Kumaresh Babu has observed that Section 169 of the GST Act mandated a notice in person or by registered post or to the registered e-mail ID alternatively and on a failure or impracticability of adopting any of the aforesaid modes, then the State can, in addition, make a publication of such notices/ summons/ orders in the portal/ newspaper through the concerned officials.
Calcutta High Court
Retrospective Cancellation Of Supplier’s Registration Vis-A-Vis Buyer’s ITC Claim: Calcutta High Court Directs Readjudication
Case Title: M/S Jyoti Tar Products Private Limited And Anr. Vs The Deputy Commissioner, State Tax Shibpur Charge Wbgst And Ors.
The Calcutta High Court has directed the re-adjudication on the issue of retrospective cancellation of supplier’s registration vis-a-vis buyer’s Input Tax Credit (ITC) claim.
The bench of Chief Justice T. S. Sivagnanam and Justice Hiranmay Bhattacharyya has observed that it is for the adjudicating authority, namely, the Deputy Commissioner of State Tax, Shibpur Charge to take a fresh decision in the matter after the additional reply is filed by the appellants/assessee to the show cause notice.
Pre-SCN reply To Be Considered Before Issuing SCN Under GST: Calcutta High Court
Case Title: M/s Jyoti Tar Products Private Limited & Anr. Versus The Deputy Commissioner, State Tax, Shibpur Charge, WBGST & Ors.
The Calcutta High Court has held that the pre-show cause notice (SCN) reply To be considered before issuing SCN under GST.
The bench of Chief Justice T.S. Sivagnanam and Justice Hiranmay Bhattacharyya has observed that the department should consider the reply dated 18th July, 2024 to the intimation issued earlier, deal with those issues and then proceed to issue a show-cause notice.
Just 56 Minutes Delay Between Weighment And E-way bill Generation, No Tax Evasion Intention: Calcutta High Court Quashes Penalty
Case Title: Truth Udyog Metal and Steel Private Limited & Anr. Vs. The Deputy Commissioner of Revenue
The Calcutta High Court has quashed the penalty against the Petitioner on the ground that just 56 minutes difference between weighment and e-way bill generation and the delay cannot be construed to be one with a willful intention to evade payment of tax.
Jharkhand High Court
Jharkhand High Court Grants Anticipatory Bail Advocate For Processing GST Registration Of Firm Wrongfully Claiming ITC Without Document Verification
Case Title: Satya Prakash Singh Versus The State of Jharkhand
The Jharkhand High Court has granted anticipatory bail to advocate/tax practitioner who failed to verify the documents for GST registration of a firm which is responsible for wrongfully claiming Input Tax Credit (ITC) and held that advocate is not liable for verifying client’s fake documents in Firm Registration.
The bench of Justice Anil Kumar Choudhary has observed that it is neither the duty nor the responsibility of the petitioner to verify the documents which were furnished by his client to him and Mr. Pankaj Singh who was representing P.K. Traders went away after taking away all the documents after registration of the proprietary firm.
Orissa High Court
Rs. 8.02 Crores Dispute Between Vedanata And GST Dept.; Dept. Alleges It To Be A Wrongful ITC While Vedanta Name It As Discrepancy: Orissa High Court Directs Vedanta To Reply To SCN
Case Title: M/s. Vedanta Ltd., Jharsuguda Versus UOI
The Orissa High Court has directed Vedanta to reply to the show cause notice in respect of a sum of ₹8,02,84,232 by which the department claims it to be a wrongly availed input tax credit (ITC).
District & Sessions Court
Ground Of Arrest Not Informed In Proper Manner: Gurugram Court Declares Arrest By GST Officer Illegal
Case Title: CGST. Vs. Yogesh Gupta
The Gurugram Court has declared arrest by a GST officer illegal as the ground of arrest not informed in a proper manner.
NCLAT
GST Department’s Statutory Dues Do Not Have Preferential Treatment Over Secured Creditors Under IBC Framework: NCLAT Uphold Resolution Plan
The Delhi Bench of National Company Law Appellate Tribunal (NCLAT) has upheld the Resolution Plan and held that the GST/IDT Department’s statutory dues do not have preferential treatment over secured creditors under the IBC framework.
The bench of Justice Ashok Bhushan (Chairperson) and Arun Baroka (Technical Member) has relied on the decision of Supreme Court in the case of State Tax Officer vs. Rainbow Papers Limited as well as Sanjay Kumar Agarwal vs. State Tax Officer by which it was held that the department ought to have been treated as secured operational creditor and ought to have been given the same treatment as was given to other secured creditors.
AAR
“Ready To Eat” V/s “Non Ready To Eat” Foods: Different GST Rates On Foods In Kerala Cuisine: AAR
The Kerala Authority of Advance Ruling (AAR) has given the advance ruling in respect of the foods in Kerala cuisine attracting different Goods and Service Tax (GST) rates based on the classification of “ready to eat” and “non ready to eat” foods.
