GST Weekly Flashback for the period 23 December 2024 to 28 December 2024.
Table of Contents
Tripura High Court
Tripura High Court Upholds Order Rejecting For Refund Claim Of Unutilized ITC
Case Title: M/s Sterlite Power Transmission Ltd. Versus The Additional Commissioner (Appeals), CGST
The Tripura High Court has upheld the order rejecting the refund claim of unutilized Input Tax Credit (ITC).
The bench of Chief Justice Aparesh Kumar Singh and Justice Biswajit Palit has observed that the claim for refund is not made out in terms of Section 54(3) of the CGST Act as none of the enumerated conditions are made out. Petitioner under a misconception of law has sought refund of the accumulated ITC in its electronic credit ledger when there has been no duplication of payment of tax for any tax period. It is up to the petitioner to utilize the unutilized ITC for future tax liabilities.
Bombay High Court
Summons, Arrest & Threat Of Arrest A Tool In Tax Officer’s Hand : Bombay High Court Issues Contempt Notice To State Tax Officer For Illegal Arrest
Case Title: Mishal J Shah HUF Versus State of Maharashtra & ors.
The Bombay High Court has issued contempt notice to state tax officer for illegal arrest of a businessman who was allegedly involved in wrongful availment of Input Tax Credit (ITC) worth Rs. 9.5 crores.
The bench of Justice M.S. Sonak and Justice Jitendra Jain has observed that as per the Arrest Memo the authorisation for this arrest was obtained on 20 December 2024 itself and the Petitioner Mishal J Shah was arrested at 7.55 am on 20 December 2024 itself, amounts to interference with the administration of justice, and consequently, might amount to a Contempt of Court.
Himachal Pradesh High Court
GSTR 9 Return Filed Prior To Issuance Of Amnesty Notification Waiving Late Fee Can’t Be A Reason To Deny Notification Benefits : Himachal Pradesh High Court
Case Title: M/s R. T. Pharma versus Union of India & Ors.
The Himachal Pradesh High Court has held that GSTR-9 return filed prior to issuance of amnesty notification waiving late fee cannot be a reason to deny notification benefits.
The bench of Acting Chief Justice Tarlok Singh Chauhan has observed that it would be unjust to deny the benefit to the petitioner merely because the petitioner filed the return prior to the issuance of the amnesty notification dated 31.03.2023, confined to amnesty only to those who filed the return between 01.04.2023 and 30.06.2023.
Andhra Pradesh High Court
Technology Hindering Cause Of Justice : Andhra Pradesh High Court Directs GST Dept. To Ensure Absence Of Space Constraint, In Recording Reasons At GST Portal
Case Title: M/s. Sugna Sponge & Power Private Limited Versus The Superintendent of Central Tax
The Andhra Pradesh High Court while commenting that technology, instead of assisting the cause of justice, is actually hindering it, directed the GST Dept. to ensure absence of space constraint, in recording reasons at GST portal.
Notification
ATTENTION GST PAYERS : File Annual Return in FORM GSTR -9 And FORM GSTR-9C for F.Y. 2023-2024 By 31st December
The due date for filing the annual return in FORM GSTR -9 and FORM GSTR-9C for F.Y. 2023-2024 is 31st December and late filing of FORM GSTR-9 and FORM GSTR-9C will attract late fee.
“Error In Drafting GST Act, 2017” Says CBIC Chairman, Sanjay Kumar Agarwal
The CBIC Chairman, Sanjay Kumar Agarwal while addressing Press Conference Of 55th GST Council Meet said, “Error In Drafting GST Act, 2017”.
After Caramel Popcorn, Flavoured Condoms & Tea Without Sugar To Attract 18% GST, Jokes Indians
Memes are being made, Finance Minister is being personally targeted, popcorn tax comedy is going on. Of course, they know they shouldn’t be taxing so blatantly. But why are they doing it?
In the 55th GST council meeting, the Union Finance Minister has recommended that ready to eat popcorn which is mixed with salt and spices are classifiable under HS 2106 90 99 and attracts 5% GST if supplied as other than pre-packaged and labelled and 12% GST if supplied as pre-packaged and labelled.
