Delhi High Court
Customs Duty | Container Corporation Penalised For Not Securing Goods Under Its Custody: Delhi High Court
Case Title: Container Corporation Of India V/S The Commissioner Of Customs
Citation: CUSAA 53/2024
The Delhi High Court has held that customs cargo service providers are responsible for security of imported and export goods under its custody.
Allahabad High Court
GST Penalty Provision Can’t Be Invoked If Consignor With Tax Invoice & E-Way Bill Is An Owner: Allahabad High Court
Case Title: M/S Samira Enterprises Versus State
Case No.: Writ Tax No. – 1420 Of 2022
The Allahabad High Court has held that GST penalty provision cannot be invoked if the consignor with tax invoice & e-way bill is an owner.
GST Registration Cancellation: Allahabad High Court Grants 10 Days Time To GST Dept. To Provide Documents Mentioned In SCN
Case Title: M/S Baba Industries Versus Union Of India
Case No.: WRIT TAX No. – 85 of 2024
The Allahabad High Court has granted 10 days time to GST dept. to provide documents mentioned in Show Cause Notice (SCN) issued proposing cancellation of GST registration.
Kerala High Court
Kerala High Court Directs GST Dept. To Release Confiscated Stock-In-Trade Gold
Case Title: Mr. Jerin T.J. Versus The State Tax Officer (Int.)
Case No.: WP(C) NO. 33378 OF 2022
The Kerala High Court has directed the GST department to release confiscated stock-in-trade gold on execution of bonds.
GSTAT To Be Constituted Soon: Kerala High Court Stays Recovery On Payment Of 20% Of Disputed Tax
Case Title: Hyness Glass House Versus The State Tax Officer
Case No.: WP(C) NO. 4601 OF 2024
The Kerala High Court has stayed the recovery of the tax amount on the payment of the 20% of the disputed tax as the Goods and Service Tax Appellate Tribunal (GSTAT) is not constituted.
SVLDR Scheme Benefits Can’t Be Denied Citing 3 Days Delay In Remitting Amount: Kerala High Court
Case Title: Jewel Homes Private Limited Versus The Joint Commissioner
Case No.: WP(C) NO. 31543 OF 2024
The Kerala High Court has held that the benefit of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDR Scheme) cannot be denied citing 3 days delay in remitting amount.
Jharkhand High Court
Clearances Value Of Proprietor And Private Limited Company Can’t Be Clubbed For Determining Central Excise Duty: Jharkhand High Court
Case Title: Commissioner of GST & Central Excise Versus M/S Mica Mold
Case No.: Tax Appeal No.45 of 2018
The Jharkhand High Court has held that clearances value of proprietor and private limited company cannot be clubbed for determining central excise duty without any documentary support.
Andhra Pradesh High Court
Patanjali’s Liabilities Under VAT/GST Act Extinguished After RP Approval By NCLT: Andhra Pradesh High Court
Case Title: Patanjali Foods Limited Versus The Assistant Commissioner
Case No.: Writ Petition No: 28529/2023
The Andhra Pradesh High Court, Amravati Bench has held that Patanjali’s liabilities under VAT/GST Act stands extinguished after the approval of Resolution Plan (RP).
Rajasthan High Court
SCN Demanding 10% Extra GST Can’t Be Quashed Citing Issuance To Only One Manufacturer: Rajasthan High Court
Case Title: M/s Hero Motocorp Limited Vs UOI
Case No.: D.B. Civil Writ Petition No. 13738/2024
In a major setback to Hero Motocorp, Rajasthan High Court, Jaipur Bench has held that the show cause notice demanding 10% extra GST cannot be quashed citing its issuance only to one manufacturer and not others.
Rajasthan High Court Directs GSTN To Immediately Allow Assessee To Login On GST Portal For Completing Migration Process
Case Title: M/s Shri Dayalu Enterprises v/s State Of Rajasthan
Case No.: D.B. Civil Writ Petition No. 12830/2019
The Rajasthan High Court has directed the Goods and Service Tax Network (GSTN) to immediately allow assessee to login on the GST portal for completing migration process.
Madhya Pradesh High Court
GST Act Overrides IPC, Dept. Can’t Delegate Conducting Of Search And Seizure To Local Police: Madhya Pradesh High Court
Case Title: Deepak Singhal Versus Union Of India And Others
Case No.: Writ Petition No. 21641 Of 2024
The Madhya Pradesh High Court, Indore Bench has held that the Goods and Service Tax Act (GST Act) overrides Indian Penal Code (IPC) and the department cannot bypass the procedure prescribed under the GST Act.
Telangana High Court
Appellate Authority Deciding GST Appeal Competent To Decide Question Of Officer’s Jurisdiction: Telangana High Court
Case Title: M/s. Jain Housing and Constructions Limited vs Additional Commissioner
Case No.: WP/24412/2024
The Telangana High Court has held that the appellate authority deciding GST appeal is competent to decide the question of officer’s jurisdiction.
Punjab & Haryana High Court
No Other Officer Authorised To Initiate Proceedings, Once State GST Officer Issues Notice: Punjab & Haryana High Court
Case title: M/s Ethos Limited v/s The Additional Commissioner, CGST Audit and another
Citation: CWP No. 23062 of 2024 (O&M)
The Punjab and Haryana High Court has held that once notice has been issued to the petitioner under Section 74(1) of the CGST Act by the State GST Officer of Punjab, no other officer from any other State would be authorized to initiate proceedings and the question regarding evading of tax or availing of wrongful input tax credit or other issues in terms of Section 74 will be examined by the same officer alone.
Karnataka High Court
GST Dept. Can’t Issue Single SCN For Multiple Assessment Years: Karnataka High Court
Case Title: M/S. Bangalore Golf Club Versus Assistant Commissioner Of Commercial Taxes
Case No.: Writ Petition No.16500 Of 2024 (T-Res)
The Karnataka High Court has held that the GST department’s practice of issuing a single and consolidated show cause notice (SCN) for multiple assessment years contravenes the provisions of the Central Goods and Service Tax Act, 2017 (CGST Act).
No Service Tax On Income Accruing On Account Of Affiliation By University: Karnataka High Court
Case title: M/S. Visvesvaraya Technological V/S Additional Director General
Citation: Writ Petition No. 105066 Of 2018 (T-Tar)
The Karnataka High Court has held that service tax cannot be levied on the income accruing on account of affiliation by a university.
Himachal Pradesh High Court
Proceedings Initiated By State GST Dept; DGGI Can’t Block GST ITC: Himachal Pradesh High Court
Case Title: M/s Kundlas Loh Udyog Versus State Of H.P.
Case No.: CMPMO No. 273 of 2024
The Himachal Pradesh High court has held that the Director General of Goods and Service Tax Intelligence (DGGI) cannot block Input Tax Credit (ITC) when the proceedings are already initiated by the state GST Department.
Gujarat High Court
Gujarat High Court Quashes SCN Levying 18% GST On Unfried Extruded Snack Pellets, Interprets ‘As Is Where Is’
Case Title: J. K. Papad Industries & Anr. Versus Union Of India
Case No.: R/Special Civil Application No. 16172 Of 2021
The Gujarat High Court has quashed the show cause notice issued to J.K. Papad which proposed the levy of 18% GST on uncooked/unfried extruded snack pellets manufactured through extrusion process.
Gauhati High Court
No Notification Passed U/S 168 A For Extending Period For Passing S. 73(10) Order: Gauhati High Court
Case Title: Rinkumoni Bordoloi Wife Of Late Satyajit Bordoloi Versus Union Of India
Case No.: WP(C)/3283/2024
The Gauhati High Court has held that there is no Notification passed under Section 168 A of both the Central Act as well as the State Act, by extending the period for passing the order in terms with Section 73(10) beyond 30.04.2024 for the financial year 2018-19.
Assistant Excise Inspectors’ Post Though Transferable But Frequent Transfers Not Admissible: Gauhati High Court
Case Title: SUSHANTA DEBNATH v/s THE STATE OF ASSAM AND 4 ORS
Case No.: Case No. : WP(C)/3050/2024
The Gauhati High Court has held that assistant excise inspectors’ post though transferable but frequent transfers not admissible.
Orissa High Court
Cenvat Credit Allowable On Use Of Electricity Manufactured In One Unit, Transmitted For Use By Another For Manufacturing Of Dutiable Goods: Orissa High Court
Case Title: Principal Commissioner, CGST Versus M/s. Indian Metal and Ferro Alloys
Case No.: OTAPL No. 19 of 2024
The Orissa High Court has held that use of the electricity manufactured in one unit of respondent but transmitted for use by another for use in manufacture of dutiable goods, to obtain cenvat credit.
No Entry Tax Payable On Tractor Trolly: Orissa High Court
Case Title: M/s. Aman Enterprises Versus State of Odisha and others
Case No.: STREV No.6 of 2022 and STREV No.7 of 2022
The Orissa High Court has held that entry tax is not payable on tractor trolleys. The bench of Justice Arindam Sinha and Justice M.S. Sahoo has observed that Section 2(h) in the Entry Tax Act defines only motor vehicle to mean the same as defined in clause (28) of section 2 excluding tractor.
