In GST Regime All Details Are Available On Portal Of GST Department, Department Must Verify: Allahabad High Court Quashes Penalty Order
1 year, 1 month ago

In GST Regime All Details Are Available On Portal Of GST Department, Department Must Verify: Allahabad High Court Quashes Penalty Order

Live Law  

The Allahabad High Court has held that in the GST regime all details and returns filed are available on the portal of the GST Department and the authorities can verify from the portal the amount of tax deposited after filing of GSTR -1 and GSTR 3 B. Since the petitioner had not availed any input tax credit, action could not be initiated against the petitioner merely because Rohit Coal Traders was found non- existent at the time of survey. The Court further observed that “it is a matter of common knowledge that after filing of GSTR -1, an auto pop up widow would be opened for filing of Form GSTR 3 B for payment of tax and form GSTR 2 A can be viewed by the purchaser of goods in question.” The Court noted that the fact of such forms being issued to Rohit Traders was never disputed by the authorities. However, the authorities erred in ignoring the fact that GSTR returns were filed by the seller about which “not a single word has been whispered while passing the impugned order.” On the contrary, the proceedings were justified on grounds that the petitioner failed to bring on record any cogent material to show that Rohit Coal Traders has deposited the tax.

Tax Court Order Coal Rohit Gst Authorities Traders Portal Petitioner Gst Department Gstr Gst Regime Rohit Traders 3 B Rohit Coal Traders  department  portal  high  petitioner  penalty  verify  details  quashes  gstr  traders  tax  regime  order  rohit  authorities  court  gst  coal

History of this topic

Allahabad High Court Directs State GST Dept To Not Initiate Action For Assessment Years In Which Central GST Had Already Acted
Trending News
3 weeks, 1 day ago

Allahabad High Court Directs State GST Dept To Not Initiate Action For Assessment Years In Which Central GST Had Already Acted

Live Law  

The Allahabad High Court has directed the State Goods and Service Tax Authorities to not take action for any assessment year in which the Central Goods and Service Tax Authorities have already taken action. Petitioner approached the High Court under Article 226 of the Constitution of India against the actions taken by the State and Central GST Authorities for the …

[GST] Penalty Can't Be Imposed On Goods In Transit With Tax Invoice & E-Way Bill, Citing Subsequent Suspension Of Registration: Allahabad HC
1 month, 1 week ago

[GST] Penalty Can't Be Imposed On Goods In Transit With Tax Invoice & E-Way Bill, Citing Subsequent Suspension Of Registration: Allahabad HC

Live Law  

The Allahabad High Court has set aside the demand and penalty order passed under Section 129 of the Central Goods and Services Tax Act 2017 against a trader whose GST registration came to be suspended, after it found that the goods in transit were accompanied with proper tax invoice and e-way bill. Significant to note that the tax invoice and …

GST | Assessee Entitled To Fresh Notice If Initial Notice U/S 73 Was Missed Due To Being Uploaded Under 'Additional Notices' Tab: Allahabad HC
1 month, 1 week ago

GST | Assessee Entitled To Fresh Notice If Initial Notice U/S 73 Was Missed Due To Being Uploaded Under 'Additional Notices' Tab: Allahabad HC

Live Law  

The Allahabad High Court has held that an assessee is entitled to fresh notices demanding unpaid tax or short tax under Section 73 of the Goods and Service Tax Act, 2017, if the initial notices were not duly communicated to the assessee. Ltd. v. State of UP whereby “benefit of doubt” was given to the assessee since notices issued to …

CBI conducts searches at two places in Hyderabad, Books case against two GST officials
4 months, 1 week ago

CBI conducts searches at two places in Hyderabad, Books case against two GST officials

Deccan Chronicle  

Hyderabad: The Central Bureau of Investigation has registered a case against a GST Superintendent and an Inspector working at the Principal Commissionerate of Central Tax at GST Hyderabad Commissionerate at GST Bhavan in Basheerbagh here. The case was booked against the two GST officials - V. D. Anand Kumar, Superintendent and Inspector Manish Sharma, both working at the office of …

Indirect Tax Weekly Round-Up: 21 To 27 July 2024
4 months, 3 weeks ago

Indirect Tax Weekly Round-Up: 21 To 27 July 2024

Live Law  

Supreme Court Customs Act | Owner Of Goods Liable To Pay Customs Duty Even After Confiscated Goods Are Redeemed Paying Fine : Supreme Court Case Title: M/S Navayuga Engineering Co. Ltd. Madras High Court Interest Can't Be Demanded When Entire Stamp Duty Paid During Pendency Of Appeal: Madras High Court Case Title: The Chief Revenue Controlling Authority Chennai Versus R.Muniyandi …

Kerala High Court Directs Selection Process To Establish GST Appellate Tribunal To Be Completed Within Four Months
5 months ago

Kerala High Court Directs Selection Process To Establish GST Appellate Tribunal To Be Completed Within Four Months

Live Law  

The Kerala High Court recently directed for completion of the selection process for establishing the GST Appellate Tribunal. “In the light of the fact that the process has already been initiated to establish the GST Appellate Tribunal, we order that entire selection process shall be completed within a period of four months”, ordered the Division Bench comprising Acting Chief Justice …

State GST department unearths fake billing racket linked to metal scrap trade; ₹1,170 crore worth of tax evasion detected
7 months ago

State GST department unearths fake billing racket linked to metal scrap trade; ₹1,170 crore worth of tax evasion detected

The Hindu  

The State Goods and Services Tax department has unearthed massive tax evasion in the metal scrap trade sector where fake GST invoices were created to illegally claim input tax credit. A preliminary assessment pegged the fraudulent transactions at ₹1,170 crore, causing tax loss of ₹209 crore, the State GST Department said on Thursday. The tax evasion cartels operate by creating …

Indirect Tax Cases Weekly Round-Up: 25 February To 3 March 2024
9 months, 2 weeks ago

Indirect Tax Cases Weekly Round-Up: 25 February To 3 March 2024

Live Law  

Delhi High Court Case Title: Apshara Garments Pvt. Bombay High Court Case Title: Shri Yogesh Rajendra Mehra Versus Principal Commissioner CGST & Central Excise Raigad The Bombay High Court has held that any deficiency in filing the appeal or application, like failure to file physical documents, cannot cause the appeal, which was registered on the online portal within the prescribed …

2023 Annual Digest Of GST Cases
11 months, 1 week ago

2023 Annual Digest Of GST Cases

Live Law  

Supreme Court State Amendments Made To VAT Acts After GST Came Into Effect Are Invalid : Supreme Court Citation: 2023 LiveLaw 1351 Case Title: M/S Sethi Sons Versus Assistant Commissioner And Ors. The Delhi High Court has held that the refund application was filed twice on the GST portal but could not be uploaded due to technical glitches. Citation: 2023 …

HUL hit with ₹447.5 crore GST demands and penalties
11 months, 3 weeks ago

HUL hit with ₹447.5 crore GST demands and penalties

Live Mint  

Leading FMCG maker Hindustan Unilever Ltd on Monday said it has received Goods and Services Tax demands and penalties totalling ₹447.5 crore from the authorities. This includes the demand for tax "on salaries including allowances paid to expats amounting to ₹372.82 crore and penalty amounting to ₹39.90 crore" from the Joint Commissioner, CGST and Central Excise, Mumbai East Besides, Deputy …

Company Taking Calculated Business Risk Cannot Challenge Root Of Contract Merely Due To Change In Tax Laws: Calcutta HC Denies GST Refund
1 year, 1 month ago

Company Taking Calculated Business Risk Cannot Challenge Root Of Contract Merely Due To Change In Tax Laws: Calcutta HC Denies GST Refund

Live Law  

The Calcutta High Court has recently dismissed writ petitions by M/s Kayal Construction, which had been awarded tenders floated by the state government, on the condition that the petitioner would bear expenses for all the taxes/cess payable. Mere replacement of Sales Tax, Excise Duty, VAT and other similar taxes by the GST regime does not change such parameters in any …

Department Required To Serve Notice Upon Legal Representative Of Deceased Before Proceeding Under GST Act: Allahabad High Court
1 year, 1 month ago

Department Required To Serve Notice Upon Legal Representative Of Deceased Before Proceeding Under GST Act: Allahabad High Court

Live Law  

The Allahabad High Court has held that the Goods and Service Tax Department is required to serve notice upon the legal representative of a deceased before proceeding against the deceased under the Central Goods and Service Tax Act, 2017. A show cause notice was issued in the name of petitioner’s husband imposing liability of Rs.8,97,716/- under the proviso to Section …

‘Reasons Are Heart And Soul Of Any Judicial And Administrative Order’: Allahabad HC Quashes Unreasoned Order Of GST Registration Cancellation
1 year, 2 months ago

‘Reasons Are Heart And Soul Of Any Judicial And Administrative Order’: Allahabad HC Quashes Unreasoned Order Of GST Registration Cancellation

Live Law  

While setting aside order cancelling GST registration of assesee on grounds that it was unreasoned, the Allahabad High Court has held that ‘reasons are heart and soul’ of any order. In absence of the same the order cannot be justified in the eye of law.” Reliance was placed on the judgments of the Allahabad High Court in Om Prakash Mishra …

Gujarat High Court Orders Refund Of IGST With Interest In An Inadvertent Tax Payment Case
1 year, 4 months ago

Gujarat High Court Orders Refund Of IGST With Interest In An Inadvertent Tax Payment Case

Live Law  

The Gujarat High Court has directed the refund of the Integrated Goods and Service Tax amount, along with applicable interest, to a petitioner who inadvertently paid IGST at a higher rate than the concessional rate applicable.The petitioner, Tagros Chemicals India Pvt. The Gujarat High Court has directed the refund of the Integrated Goods and Service Tax amount, along with applicable …

Assessee Ought To Have Waited For Relevant Form To Go Live On GST Portal Instead Of Making Illegal Adjustment: Allahabad High Court
1 year, 4 months ago

Assessee Ought To Have Waited For Relevant Form To Go Live On GST Portal Instead Of Making Illegal Adjustment: Allahabad High Court

Live Law  

The Allahabad High Court has held that the assessee ought to have waited for the relevant form to go live on the GST portal instead of making an illegal adjustment.The bench of Chief Justice Pritinker Diwaker and Justice Ashutosh Srivastava has observed that it was incumbent upon the petitioner to have raised a proper grievance on the GST portal help-desk …

Decks cleared for GST Appellate Tribunal in Uttar Pradesh
1 year, 5 months ago

Decks cleared for GST Appellate Tribunal in Uttar Pradesh

Hindustan Times  

LUCKNOW Decks have been cleared for setting up a GST Appellate Tribunal in Uttar Pradesh with the Cabinet on Tuesday giving approval to the proposal for promulgation of an ordinance in this regard. At present, aggrieved traders have to appeal to the high court in the absence of a GST Tribunal, said Hari Lal Prajapati, joint commissioner, GST. The GST …

UP labourer gets GST notice on 'Rs 1.36 crore turnover', case registered in Noida
1 year, 5 months ago

UP labourer gets GST notice on 'Rs 1.36 crore turnover', case registered in Noida

India Today  

The Gautam Buddha Nagar Police filed a case following a complaint from a laborer in Bulandshahr who claimed that he had received a GST notice suggesting that his businesses had generated a turnover of Rs 1.36 crore in 2022-23 fiscal. The labourer, Devendra Kumar, 22, a resident of Udaygarhi Bangar under Naraura police station in Uttar Pradesh, also stated that …

Ahead of GST Appellate Tribunal’s launch, an SOP for investigations
1 year, 8 months ago

Ahead of GST Appellate Tribunal’s launch, an SOP for investigations

The Hindu  

With Parliament clearing the decks for the establishment of Goods and Services Tax Appellate Tribunal to resolve rising disputes under the nearly six-year-old indirect tax regime, the Revenue Department is in the process of finalising a standard operating procedure for officers undertaking intelligence and investigation work. “With the legal landscape of indirect taxes getting transformed, the need arises to prepare …

Karnataka High Court Permitted Superintendent of Central Tax To Pass Orders For Revoking Cancellation Of GST Registration On Filing Returns
1 year, 9 months ago

Karnataka High Court Permitted Superintendent of Central Tax To Pass Orders For Revoking Cancellation Of GST Registration On Filing Returns

Live Law  

The Karnataka High Court has permitted the Superintendent of Central Tax to pass suitable orders for revocation of the cancellation of the GST registration, if the petitioner/assessee files returns.The single bench of Justice B. M. Shyam Prasad has observed that the cancellation of GST registration was without due opportunity and was arbitrary.The petitioner submitted that the respondent. The Karnataka High …

100 Important High Court Judgments of GST in 2022
1 year, 11 months ago

100 Important High Court Judgments of GST in 2022

Live Law  

Allahabad High Court: Allahabad High Court Stays GST Demand On Payment Of Royalty To Conduct Mining Activity Case Title: M/s Jitendra Singh versus Union of India The Allahabad High Court bench of Justice Saumitra Dayal Singh has stayed the GST demand on payment of royalty to conduct mining activity. Show Cause Notice Cancelling GST Registration Must Disclose Reason: Allahabad High …

Tax deposited During Search Not Voluntary: Delhi High Court Directs GST Dept. To Return Rs.1.80 Crores With Interest
2 years ago

Tax deposited During Search Not Voluntary: Delhi High Court Directs GST Dept. To Return Rs.1.80 Crores With Interest

Live Law  

The Delhi High Court has directed the GST department to return the amount of Rs. 1.80 crores along with 6% interest as the recovery of tax made during the search was not voluntary.The division bench of Justice Rajiv Shakdher and Justice Tara Vitasta Ganju has observed that no recovery of tax should be made during search, inspection, or investigation unless …

GST Tribunal Not Constituted After Lapse Of 5 Years Of Introduction Of GST: Gujarat High Court Issues Notice
2 years ago

GST Tribunal Not Constituted After Lapse Of 5 Years Of Introduction Of GST: Gujarat High Court Issues Notice

Live Law  

The Gujarat High Court has issued a notice to the central and state government seeking to know the steps taken for constituting the GST Tribunal.The bench of Justice Sonia Gokani and Justice Mauna M. Bhatt was presiding over the petition, which involved the issue of the non-formation of the GST Tribunal, which has not been formulated though nearly five years …

GST Registration Cancellation: Madras High Court Directs Changes In Architecture Of GST Portal
2 years, 2 months ago

GST Registration Cancellation: Madras High Court Directs Changes In Architecture Of GST Portal

Live Law  

The Madras High Court has directed the GST department to take suitable steps by instructing GST Network, New Delhi to make suitable charges in the architecture of the GST Web Portal to allow the petitioners to file their returns and pay the tax/penalty/fine.The single bench of Justice Anitha Sumanth has noted that payment of tax, interest, fine/fee, etc. The Madras …

Allahabad High Court Imposes Cost Of Rs. 50000 For Arbitrary Cancellation of GST Registration
2 years, 4 months ago

Allahabad High Court Imposes Cost Of Rs. 50000 For Arbitrary Cancellation of GST Registration

Live Law  

The Allahabad High Court has imposed a cost of Rs. The petitioner is a partnership firm carrying on the business of manufacture and trading of veneer and was granted the registration number under the CGST Act 2017. In response to the application filed by the petitioner, a show-cause notice was again issued on 13.06.2020 stating that the application for revocation …

Applicability of GST On Royalty On Mining: Allahabad High Court Directs Assessee To Reply To SCN
2 years, 7 months ago

Applicability of GST On Royalty On Mining: Allahabad High Court Directs Assessee To Reply To SCN

Live Law  

The Allahabad High Court bench of Justice Devendra Kumar Upadhyaya and Justice Brij Raj Singh, while dealing with the issue of the applicability of GST on royalties on mining, has directed the assessee to reply to the show cause notice issued by the department. The petitioner has been issued a Demand-cum-Show Cause Notice alleging non-payment and evasion of payment of …

Allahabad High Court Stays GST Demand On Payment Of Royalty To Conduct Mining Activity
2 years, 7 months ago

Allahabad High Court Stays GST Demand On Payment Of Royalty To Conduct Mining Activity

Live Law  

The Allahabad High Court bench of Justice Saumitra Dayal Singh has stayed the GST demand on payment of royalty to conduct mining activity. The petitioner contended that no GST liability could arise from the payment of a royalty to conduct mining activity. The court held that the matter requires consideration both on the issue of liability to pay GST and …

Group of Ministers to meet on May 2 to discuss GST related to casinos, online gaming
2 years, 7 months ago

Group of Ministers to meet on May 2 to discuss GST related to casinos, online gaming

India Today  

The Group of Ministers set up by the Union Ministry of Finance to look into matters related to GST regime covering casinos, race courses and online gaming will hold a crucial meet on May 2 in Delhi. The other members of the group are Maharashtra Deputy Chief Minister Ajit Pawar, West Bengal Finance Minister Chandrima Bhattacharya, Gujarat Finance Minister Kanubhai …

Levy Of GST On Mining Royalty And Allied Charges: Jharkhand High Court Grants Interim Protection
2 years, 7 months ago

Levy Of GST On Mining Royalty And Allied Charges: Jharkhand High Court Grants Interim Protection

Live Law  

The Jharkhand High Court bench of Justice Aparesh Kumar Singh and Justice Deepak Roshan has granted interim protection on the levy of GST on mining royalty and allied charges. More than 10 writ petitions were filed challenging the show cause notices issued by the department directing them to furnish data relating to the payment of royalty against licencing services for …

Rajasthan High Court Restrains GST Dept. From Recovery Of GST On Royalty Paid On Account Of Excavation Of Sand For Brick
2 years, 8 months ago

Rajasthan High Court Restrains GST Dept. From Recovery Of GST On Royalty Paid On Account Of Excavation Of Sand For Brick

Live Law  

The Rajasthan High Court bench of Justice Madan Gopal Vyas and Justice Vijay Bishnoi has restrained the GST department from recovering GST on royalty paid on account of the excavation of sand for brick. The petitioner/assessee has filed the writ petition challenging the demand GST on the royalty paid on account of excavation of sand for brick. The petitioner submitted …

Madras High Court Directs GST Dept. To Release Detained Vehicle On Payment Of 25% Of Penalty
2 years, 8 months ago

Madras High Court Directs GST Dept. To Release Detained Vehicle On Payment Of 25% Of Penalty

Live Law  

The Madras High Court bench of Justice R. Suresh Kumar has directed the GST department to release the detained vehicle on the payment of 25% of the penalty. The department issued a notice directing the petitioner to pay the penalty within three days, failing which action would be taken under Section 130 of the Centre/State Goods and Services Tax Act. …

Weekly Round-Up Of Tax Cases : April 3 To April 10, 2022
2 years, 8 months ago

Weekly Round-Up Of Tax Cases : April 3 To April 10, 2022

Live Law  

High Courts Delhi High Court Case Title: American Express India Private Limited Versus ACIT Citation: 2022 LiveLaw 289 The Delhi High Court bench of Justice Manmohan and Justice Dinesh Kumar Sharma has directed the income tax department to decide on the rectification application filed by American Express and grant a refund, if any, along with the interest. Case Title: CIT …

Why Petrol & Diesel Excluded From GST? Kerala High Court Seeks GST Council's Response
3 years, 1 month ago

Why Petrol & Diesel Excluded From GST? Kerala High Court Seeks GST Council's Response

Live Law  

The Kerala High Court on Monday directed the GST council to explain why petrol and diesel were not included within the ambit of Goods and Services Tax. A Division Bench comprising Chief Justice S. Manikumar and Justice Shaji P Chaly asked the GST council to file a statement in this regard within ten days. The Court was adjudicating upon a …

GST Only On Amount Exceeding 75,000 Collected By RWAs: Madras High Court:
3 years, 5 months ago

GST Only On Amount Exceeding 75,000 Collected By RWAs: Madras High Court:

Live Law  

Overturning a 2019 circular issued by the Ministry of Finance, Department of Revenue, the Madras High Court has held that the Goods and Services Tax applies not on the full amount but to monthly maintenance amount exceeding ₹7,500 only. Entry 77 of the order grants exemption to contributions made to RWA upto an amount of Rs.7,500/- per month per member …

Allahabad HC Stops Establishment Of GST Appellate Tribunal In UP Without Court's Permission
3 years, 9 months ago

Allahabad HC Stops Establishment Of GST Appellate Tribunal In UP Without Court's Permission

Live Law  

The Lucknow Bench of the Allahabad High Court on Thursday restrained the Central Government from establishing the GST Appellate Tribunal in the State of UP without Court's permission. Background The matter finds its genesis from various conflicting orders passed by the High Court at Allahabad and that at Lucknow, for establishment of the GST Appellate Tribunal in the respective cities. …

Allahabad High Court Seeks Response Of GST Authority On Software Glitches Causing Harassment Of Poor Assessees
3 years, 11 months ago

Allahabad High Court Seeks Response Of GST Authority On Software Glitches Causing Harassment Of Poor Assessees

Live Law  

The Allahabad High Court has sought the response of the Central Goods & Services Tax Authority in a case relating to technical glitches in its software for issuing online show cause notices to alleged defaulters. A Single Bench of Justice Pankaj Bhatia noted that due to the said glitch, a concerned assessee was merely served the show cause notice via …

GST officials detect over Rs 830 cr tax evasion by Delhi-based pan-masala manufacturing unit
3 years, 11 months ago

GST officials detect over Rs 830 cr tax evasion by Delhi-based pan-masala manufacturing unit

India TV News  

Central GST authorities have detected a tax evasion of over Rs 830 crore by an illegal pan-masala manufacturing unit here and arrested a person for his involvement, according to an official statement. The firm was evading the payment of Goods and Services Tax by manufacturing and clandestinely supplying gutkha/pan masala/tobacco products without any registration and payment of duty, it said. …

GST Officials Detect Over Rs 830 Crore Tax Evasion by Delhi-based Pan-masala Manufacturing Unit
3 years, 11 months ago

GST Officials Detect Over Rs 830 Crore Tax Evasion by Delhi-based Pan-masala Manufacturing Unit

News 18  

Central GST authorities have detected a tax evasion of over Rs 830 crore by an illegal pan-masala manufacturing unit here and arrested a person for his involvement, according to an official statement. The firm was evading the payment of Goods and Services Tax by manufacturing and clandestinely supplying gutkha/pan masala/tobacco products without any registration and payment of duty, it said. …

Delhi High Court Seeks Response From CBIC On Airtel's Plea For Refund Of Excess GST Worth Rs. 923 Crores
4 years ago

Delhi High Court Seeks Response From CBIC On Airtel's Plea For Refund Of Excess GST Worth Rs. 923 Crores

Live Law  

The Delhi High Court on Wednesday sought a reply from the Central Board of Indirect Taxes and Customs on Bharti Airtel's plea claiming non-implementation of the Delhi High Court's order allowing rectification of excess GST worth Rs.923 crores paid by it for the period between July-September 2017. Citing 'great financial strain' telecom major Bharti Airtel moved the Court seeking implementation …

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