Table of Contents
Delhi High Court – GST Weekly Flashback
GST Dept. Can’t Adjudicate SCN Solely Based On Audit Report: Delhi High Court
Case Title: Infiniti Retail Limited Versus Union Of India
The Delhi High Court has held that the Goods and Service Tax (GST) department cannot adjudicate show cause notice (SCN) based on audit reports.
Case title: Sadhna Kohli V/S Sales Tax Officer
The Delhi High court while setting aside the two orders issued under section 73 of the GST Act and granting time to file reply the cases, involving a total demand of about Rs. 2 crore, held that at the material time of issuance of the Show Cause Notice (SCN), the tab ‘Additional Notices and Orders’ was not placed in a position which would invite the taxpayer’s attention to the tab.
Case Title: Samir Karwa Vs Union of India
The Bombay High Court directed the Commissioner GST and CX to initiate inquiry and fix the accountability and responsibility for non-renewal of fixed deposits arising our of seized cash after the expiry of 10 years and take appropriate action against the persons who are involved in the negligence including recovery of the interest from the salary/retirement benefits of the person found responsible.
Case Title: Best Crop Science Pvt. Ltd. V/S Principal Commissioner, Cgst Commissionerate, Meerut And Ors
In a bunch of 8 petitions defended by the State & Central GST, Delhi High Court sets aside to the extent the orders that disallow debit from the respective Electronic Credit Ledger (ECL) of assessees in excess of the Input Tax Credit (ITC) available in the ECL.
Case Title: Association Of Power Producers V/S Solar Energy Corporation Of India Limited & Ors.
The Delhi High Court has held that Solar Energy Corporation of India Limited (SECI) cannot issue any binding clarification as to the chargeability of the Battery Energy Storage Systems (BESS) service to GST.
Patna High Court – GST Weekly Flashback
Case Title: S.S. Enterprises Versus Union of India & Ors.
The Patna High Court while staying the assessment order held that the limitation period in terms of Section 73(10) of the Goods and Service Tax Act (GST Act) is to be computed from the due date, and not from the extended due date, for furnishing the Annual Return for the relevant Financial Year.
Patna High Court Quashes Seizure Order Passed After Expiry Of 7 Days From Date Of Notice
Case Title: M/s Kedia Enterprises V/S The State of Bihar And Ors
The Patna High Court has quashed the order under section 129 (3) of the GST Act passed after the expiry of 7 days from the date of Notice.
Guwahati High Court – GST Weekly Flashback
Case Title: M/S. Barkataki Print And Media Services & Ors. Vs. The Union Of India And Ors
The Gauhati High Court held that the Notification No.56/2023-CT was colourable legislation and was passed without GST council recommendations.
