GST Department's Effective Adjudication Of Matter Cannot Be Scuttled By Seeking Writ Remedy: Calcutta High Court
1 week, 5 days ago

GST Department's Effective Adjudication Of Matter Cannot Be Scuttled By Seeking Writ Remedy: Calcutta High Court

Live Law  

While reiterating that it shall not interfere in matters requiring fact-finding and adjudication, which fall squarely within the statutory domain, the Calcutta High Court advised the manufacturer/ supplier to exhaust the statutory remedies provided under the CGST Act, 2017 including submitting a detailed response to the SCN. “The statutory framework under the CGST Act provides adequate mechanisms for addressing the petitioner's concerns, including responding to the SCN, participating in adjudication proceedings and availing appellate remedies if dissatisfied with the outcome”, observed a Single Judge Bench of Justice Rajarshi Bharadwaj. Referring to the decision of Apex Court in case of Whirlpool Corporation v. Registrar of Trade Marks, Mumbai and others, the Bench reiterated that writ petitions may be entertained against show cause notices where the petitioners seek enforcement of any fundamental rights, where there is a violation of principles of natural justice or where the order or proceedings are wholly without jurisdiction or where the vires of the Act is itself challenged. Instead, the Bench observed that “the statutory framework under the CGST Act provides adequate mechanisms for addressing the petitioner's concerns, including responding to the SCN, participating in adjudication proceedings and availing appellate remedies if dissatisfied with the outcome”.

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History of this topic

Application For Revocation Of Cancellation Of GST Registration Rejected Just Because Taxpayer Did Not Respond To SCN: Delhi HC Revives Application
1 week, 2 days ago

Application For Revocation Of Cancellation Of GST Registration Rejected Just Because Taxpayer Did Not Respond To SCN: Delhi HC Revives Application

Live Law  

The Delhi High Court held that the application for revocation of cancellation of GST registration could not have been dismissed, when apart from using the phrase “any supporting documents” and “others”, no further reason was assigned as to why the said application was dismissed. While rendering the order of appellate authority as unsustainable, the Division Bench of Justice Yashwant Varma …

Karnataka High Court Annual Digest 2024 [Part I]
1 week, 4 days ago

Karnataka High Court Annual Digest 2024 [Part I]

Live Law  

Citation No: 2024 LiveLaw 1 to Citation No: 2024 LiveLaw 260 Judgments/Orders Karnataka High Court Quashes Rape Charge On False Promise To Marry But Orders Accused To Maintain Child Born From 'Consensual' Relationship Case Title: Raghvendraraddi Shivaraddi Naduvinamani AND State of Karnataka Case No: Criminal Petition No 100721 of 2023. A division bench of Chief Justice Prasanna B Varale and …

GST Department's Effective Adjudication Of Matter Cannot Be Scuttled By Seeking Writ Remedy: Calcutta High Court
1 week, 5 days ago

GST Department's Effective Adjudication Of Matter Cannot Be Scuttled By Seeking Writ Remedy: Calcutta High Court

Live Law  

While reiterating that it shall not interfere in matters requiring fact-finding and adjudication, which fall squarely within the statutory domain, the Calcutta High Court advised the manufacturer/ supplier to exhaust the statutory remedies provided under the CGST Act, 2017 including submitting a detailed response to the SCN. “The statutory framework under the CGST Act provides adequate mechanisms for addressing the …

'Judicial Time & Resources Abused': Punjab & Haryana HC Imposes Rs.5 Lakh Cost On Litigant For Supressing Facts, Filing Repeated Pleas
2 weeks, 2 days ago

'Judicial Time & Resources Abused': Punjab & Haryana HC Imposes Rs.5 Lakh Cost On Litigant For Supressing Facts, Filing Repeated Pleas

Live Law  

The Punjab & Haryana High Court imposed a cost of Rs.5 lakh on litigant who repeatedly abused the process of court by filing successive pleas and suppressed “crucial fact.” The plea was filed challenging the resumption order of a land which was allotted to the petitioner subject to certain conditions. A bench of Justice Arun Palli and Justice Vikram Aggarwal …

Delhi HC Deprecates Practice Of GST Authorities Issuing 'Template Orders', Says Rejection Of Reply To SCN Must Be On Merits
2 weeks, 3 days ago

Delhi HC Deprecates Practice Of GST Authorities Issuing 'Template Orders', Says Rejection Of Reply To SCN Must Be On Merits

Live Law  

The Delhi High Court recently granted relief to a logistics company aggrieved by the decision of Assistant Commissioner, GST, rejecting its reply to a show cause notice by way of a 'template' order. where the final order passed by the GST department under Section 73 of the CGST Act came to be set aside for “perfunctorily” brushing aside the Assessee's …

Regulatory Measures Under GST Laws Necessary To Prevent Tax Evasion, Not Violative Of Fundamental Right To Trade: Calcutta High Court
2 weeks, 4 days ago

Regulatory Measures Under GST Laws Necessary To Prevent Tax Evasion, Not Violative Of Fundamental Right To Trade: Calcutta High Court

Live Law  

The Calcutta High Court has held that regulatory measures under the Goods and Services Tax Act cannot be labeled as violative of an assessee's right to trade/ business under Article 19 of the Constitution. Justice Rajarshi Bharadwaj reasoned that such regulatory measures are “necessary to ensure compliance and prevent tax evasion”. Such discrepancies undermined the accuracy of the petitioner's declarations, …

Tax Weekly Round-Up: December 09 - December 15, 2024
2 weeks, 6 days ago

Tax Weekly Round-Up: December 09 - December 15, 2024

Live Law  

HIGH COURTS Allahabad HC Assesee Cannot File For Requisite Documents Once Plea Is Accepted And Notice Is Issued: Allahabad High Court Case Title: M/s Laxmi Telecom v. State of U.P. Form 26B Under Income Tax Rules Not Required For Refund Once Form 5 Under 'Vivad Se Vishwas' Act Is Issued: Allahabad High Court Case Title: Dish TV India Limited v. …

Court Can Quash SCNs And Proceedings Under GST Act, Customs Act Or Finance Act On Ground Of Inordinate Delay In Adjudication: Delhi HC
3 weeks, 3 days ago

Court Can Quash SCNs And Proceedings Under GST Act, Customs Act Or Finance Act On Ground Of Inordinate Delay In Adjudication: Delhi HC

Live Law  

The Delhi High Court has made it clear that Show Cause Notices and adjudication proceedings under the Customs Act, 1962, the Finance Act, 1994 or the Central Goods and Services Tax, 2017 cannot be kept pending for years. Court said the phrase cannot be construed as a free-pass and “Ultimately it is incumbent upon the authority to establish that it …

[GST] Assesee Cannot File For Requisite Documents Once Plea Is Accepted And Notice Is Issued: Allahabad High Court
3 weeks, 5 days ago

[GST] Assesee Cannot File For Requisite Documents Once Plea Is Accepted And Notice Is Issued: Allahabad High Court

Live Law  

The Allahabad High Court has held that an assessee cannot file for the supply of requisite documents after the adjudicating body has accepted the plea placed by them and issued notice pursuant to it. Petitioner replied stating that the discrepancies pointed out were lesser than the amount calculated in the notice and filed the requisite documents. High Court Verdict The …

Appeal Cannot Be Dismissed As Not Maintainable On Account Of Non-Payment Of Requisite Fee: Punjab and Haryana High Court
4 weeks ago

Appeal Cannot Be Dismissed As Not Maintainable On Account Of Non-Payment Of Requisite Fee: Punjab and Haryana High Court

Live Law  

The Punjab and Haryana High Court stated that appeal cannot be dismissed as not maintainable on account of non-payment of requisite fee. The Division Bench consisting of Justices Sanjeev Prakash Sharma and Sanjay Vashisth was considering a case where the Appellate Authority dismissed the appeal as not maintainable on the ground that the assessee/petitioner had failed to pay Rs. The …

Findings Of Calcutta HC Cannot Be Challenged Before Courts At Patna After Objections Over Jurisdiction Were Dismissed: Patna High Court
4 weeks ago

Findings Of Calcutta HC Cannot Be Challenged Before Courts At Patna After Objections Over Jurisdiction Were Dismissed: Patna High Court

Live Law  

The Patna High Court Bench of Justice Sandeep Kumar has held that the findings of the Calcutta High Court cannot be challenged in the Courts at Patna. Also, the court held that on the question of jurisdiction the Calcutta High Court has already given categorical findings rejecting the objections raised of the petitioner. Thereafter, the court affirmed the findings of …

Department Failed To Prove Non-Existence Of Firms: Rajasthan High Court Grants Bail To Assessee Charged For Issuing Fake Invoices
1 month ago

Department Failed To Prove Non-Existence Of Firms: Rajasthan High Court Grants Bail To Assessee Charged For Issuing Fake Invoices

Live Law  

The Rajasthan High Court granted bail to the assessee charged for issuing fake invoices to the firms on the ground that the department failed to prove that these firms are not in existence and their GST registration have been cancelled. The Bench of Justice Ganesh Ram Meena observed that “……there is nothing on record that who claimed how much input …

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

Once HC Directs To Avail Alternate Remedy, Appeal U/S 107 GST Cannot Be Dismissed As Not Maintainable: Allahabad High Court
Trending News
1 month ago

Once HC Directs To Avail Alternate Remedy, Appeal U/S 107 GST Cannot Be Dismissed As Not Maintainable: Allahabad High Court

Live Law  

The Allahabad High Court has held that once the High Court has directed the assesee to approach the appellate authority under Section 107 of the Central Goods and Service Tax Act, 2017, the appeal cannot be dismissed as not maintainable. The then Division Bench relegated the petitioner to alternate remedy of appeal under Section 107 of the Act. Petitioner again …

GST | Separate Notification Needed For Cross-Empowerment Of State Officials? Kerala High Court Refers To Division Bench
1 month ago

GST | Separate Notification Needed For Cross-Empowerment Of State Officials? Kerala High Court Refers To Division Bench

Live Law  

A single bench of the Kerala High Court has referred to the division bench the issue relating to the cross-empowerment of State officials under Section 6 of the Goods and Services Act.Justice P Gopinath passed the reference order in a writ petition filed by a company challenging a show-cause notice issued by the State authorities. A single bench of the …

Calcutta High Court Injuncts State Govt, WBIDC From Disposing Of Property In KMC Area Over Essex Arbitral Award Case
1 month, 1 week ago

Calcutta High Court Injuncts State Govt, WBIDC From Disposing Of Property In KMC Area Over Essex Arbitral Award Case

Live Law  

The Calcutta High Court bench of Justice Shampa Sarkar has injuncted the West Bengal Government and WBIDC from disposing of subject matter of the Award in the execution petition filed by the award-holder in Essex case. Per contra, the respondents submitted that similar point was raised in the proceedings under Section 36 of the Act and also in the special …

Adjudicating Authority's Inaction To Dispose Of Proceedings Can't Be Attributed To Taxpayer In Absence Of Any Malice On His Part: Bombay HC
1 month, 2 weeks ago

Adjudicating Authority's Inaction To Dispose Of Proceedings Can't Be Attributed To Taxpayer In Absence Of Any Malice On His Part: Bombay HC

Live Law  

The Bombay High Court ruled that when the Revenue Dept. Finding that the Authority had passed the final order after a lapse of more than 16 years from the date of CESTAT's order, the Division Bench of Justice Ashwin D. Bhobe and Justice M.S Sonak observed that such inordinate delay in the conclusion of show cause notice will surely prejudice …

Appeal Can't Be Dismissed Due To Non-Payment Of Pre-Deposit If Department's Portal Acknowledges Compliance: Bombay High Court
1 month, 2 weeks ago

Appeal Can't Be Dismissed Due To Non-Payment Of Pre-Deposit If Department's Portal Acknowledges Compliance: Bombay High Court

Live Law  

Observing that provisional acknowledgement automatically generated on Department portal shows that the requisite pre-deposit has been made, the Bombay High Court held that the Assessee had duly complied with the necessary pre-deposit required u/s 107 of the CGST Act. The Division Bench of Justice M.S Sonak and Justice Jitendra Jain observed that in a similar matter in Bytedance Technology Pvt …

Retrospective GST Cancellation In Absence Of Specific Reasons Will Take Effect From Date Of Issuance Of SCN: Delhi HC
1 month, 2 weeks ago

Retrospective GST Cancellation In Absence Of Specific Reasons Will Take Effect From Date Of Issuance Of SCN: Delhi HC

Live Law  

The Delhi High Court has reiterated that the GST Department must record reasons that weigh on it to propose retrospective cancellation of an assessee's registration. where a coordinate bench of the High Court had held that mere conferral of power to cancel GST registration with retrospective effect under Section 29 of the Goods and Services Tax Act 2017 would not …

Taxpayers Can't Seek Writ Remedy By Bypassing Statutory Requirements Of Pre-Deposit: Bombay High Court
1 month, 2 weeks ago

Taxpayers Can't Seek Writ Remedy By Bypassing Statutory Requirements Of Pre-Deposit: Bombay High Court

Live Law  

The Bombay High Court held that circumstances in which the appeals require some percentage of the demanded tax to be pre-deposited, do not render the appellate remedies any less efficacious. Facts of the case: The Petitioner/ Assessee approached the High Court challenging the show cause notices demanding goods & services tax, to the extent they pertain to service tax demands …

Writ Courts Shall Not Act As Court Of Appeal Against Decision Of Lower Court Or Tribunals To Correct Errors Of Fact: Bombay High Court
1 month, 2 weeks ago

Writ Courts Shall Not Act As Court Of Appeal Against Decision Of Lower Court Or Tribunals To Correct Errors Of Fact: Bombay High Court

Live Law  

The Bombay High Court recently clarified that writ courts shall not trench upon an alternate remedy provided by statute for granting any relief, by assuming jurisdiction under Article 226 of the Constitution. Similarly, writ courts shall not act as a court of appeal against the decision of the lower court or Tribunals, to correct errors of fact, observed the Division …

When There Is No Appeal Provision Provided By Law, Judgment Made In Appeal Is Non-Est: Kerala High Court
1 month, 3 weeks ago

When There Is No Appeal Provision Provided By Law, Judgment Made In Appeal Is Non-Est: Kerala High Court

Live Law  

The Kerala High Court stated that when there is no appeal provision given in law, then the judgment made in appeal was non-est in law and could be ignored. The Court was considering the challenge against an order issued by the Sessions Judge, dismissing Magistrate's order when there was no provision provided for appeal. When such a remedy is not …

Certified Copy Not Necessary To File GST Appeal, Order Downloaded From Site Enough: Gujarat High Court
1 month, 3 weeks ago

Certified Copy Not Necessary To File GST Appeal, Order Downloaded From Site Enough: Gujarat High Court

Live Law  

Quashing an order of the tax authority which rejected a GST Appeal due to non-submission of a certified copy, the Gujarat High Court said that when an appealed order is available on a common portal and can be directly accessed by the Appellate Authority, there should be no need to submit a “certified copy” to confirm its authenticity. At the …

Calcutta High Court Pulls Up Lawyer's Juniors For 'Threatening' Dept To Admit Appeal Without Order Copy
1 month, 3 weeks ago

Calcutta High Court Pulls Up Lawyer's Juniors For 'Threatening' Dept To Admit Appeal Without Order Copy

Live Law  

The Calcutta High Court on Wednesday reprimanded a lawyer and his juniors for filing an appeal against a single judge order without either a server or certified copy of the order under challenge. A division bench comprising of Justice Hiranmay Bhattacharya had on an earlier occasion allowed the filing of the appeal without the certified copy of the order. On …

Himachal Pradesh HC Upholds Levy Of GST On Mining Royalty Payable Under Mining Concession Granted By State
1 month, 3 weeks ago

Himachal Pradesh HC Upholds Levy Of GST On Mining Royalty Payable Under Mining Concession Granted By State

Live Law  

The Himachal Pradesh High Court has dismissed a writ petition challenging notifications issued by the Central government for levy of GST on Royalty paid by a Mineral Concession Holder for mining concession granted by the State. A division bench of Acting Chief Justice Tarlok Singh Chauhan and Justice Satyen Vaidya observed that India Cement Ltd. was overruled by a nine-Judge …

Calcutta High Court Declines Owners' Plea To Recall Order Permitting Usage Of Their Property's 'Ghat' For Celebration Of Chhath Puja
1 month, 4 weeks ago

Calcutta High Court Declines Owners' Plea To Recall Order Permitting Usage Of Their Property's 'Ghat' For Celebration Of Chhath Puja

Live Law  

The Calcutta High Court has declined an intervention application by the owner of a property seeking to recall the court's earlier order allowing the usage of a ghat situated on the premises of the property for the celebration of Chhath puja by people in the area.A single bench of Justice Rai Chattopadhyay held:"The applicants, thus, neither can be called a …

High Court Allows Review Petition, Recalls Direction to Respondents to Appoint Petitioner Due to Low Merit
2 months, 2 weeks ago

High Court Allows Review Petition, Recalls Direction to Respondents to Appoint Petitioner Due to Low Merit

Live Law  

The Delhi High Court allows a Review Petition filed by the Respondents seeking review of its order directing the Respondent to recall the appointment of a candidate. The Court held that the Respondent was required to issue an appointment letter to the Petitioner as per his respective merit in the respective LDCE, even though the Petitioner was not informed of …

Supreme Court Weekly Round-Up (12 August-17 August, 2024)
4 months, 2 weeks ago

Supreme Court Weekly Round-Up (12 August-17 August, 2024)

Live Law  

Live Law has got you covered with all the latest updates of this last week. Supreme Court Dismisses Himachal Pradesh Govt's Appeal Against HC Decision Quashing Illegal Land Acquisition Case details: State of Himachal Pradesh & Ors v. Balbir Singh & Anr, Diary No. Supreme Court Dismisses ED's Plea Against HC Order Allowing NDTV To Seek Compounding Of Alleged FEMA …

SCN Did Not Indicate Specific Allegation Of Non-Compliance Of Statutory Provision In Invoice: Delhi High Court Quashes SCN And Restores GST Registration
4 months, 2 weeks ago

SCN Did Not Indicate Specific Allegation Of Non-Compliance Of Statutory Provision In Invoice: Delhi High Court Quashes SCN And Restores GST Registration

Live Law  

Finding that no document is annexed with the impugned show cause notice which provides any clue as to which allegation is sought to be raised against the assessee, the Delhi High Court quashed the SCN. The High Court also clarified that issuance of the show cause notice would be rendered meaningless in absence of any specific allegation. Hence, the petitioner …

Taxpayer Can't Be Mulcted With Unjust Penalty Due To Minor Discrepancy Of PIN Code In GST Registration: Madras High Court
4 months, 3 weeks ago

Taxpayer Can't Be Mulcted With Unjust Penalty Due To Minor Discrepancy Of PIN Code In GST Registration: Madras High Court

Live Law  

The Madurai Bench of Madras High Court has held that the taxpayer cannot be mulcted with an unjust penalty due to a minor discrepancy in the PIN code in the GST registration, and the tax invoices are to be construed as a minor violation of the provisions of the respective GST enactments.The bench of Justice C. Saravanan has observed that …

Indirect Tax Weekly Round-Up: 21 To 27 July 2024
5 months, 1 week 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 Dismisses Indian Medical Association's Petition Challenging GST Levy On Supply Of Goods And Services To Its Members
5 months, 1 week ago

Kerala High Court Dismisses Indian Medical Association's Petition Challenging GST Levy On Supply Of Goods And Services To Its Members

Live Law  

The Kerala High Court has dismissed the writ petition filed by the Indian Medical Association challenging the levy of GST on supply of goods and services to its members.The bench of Justice Dinesh Kumar Singh has observed that the Parliament/State Legislature has amended Section 7 by inserting Section 7 by the Finance Act, 2021. The Kerala High Court has dismissed …

Dismissal Of First Execution Application On Default Ground Does Not Bar Fresh Petition: Calcutta High Court
5 months, 1 week ago

Dismissal Of First Execution Application On Default Ground Does Not Bar Fresh Petition: Calcutta High Court

Live Law  

The Calcutta High Court bench of Justice Sabyasachi Bhattacharyya has held mere dismissal of the first execution application on the ground of default does not prevent the award-holder/decree-holder from filing a fresh execution petition. The High Court held that the provisions of Rules 105 and 106 of Order 21 of the Code of Civil Procedure do not preclude the award-holder/decree-holder …

Kerala High Court Directs Selection Process To Establish GST Appellate Tribunal To Be Completed Within Four Months
5 months, 2 weeks 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 …

CBIC Issues Guideline To Address Recovery Of Outstanding Dues Till GSTAT Becomes Functional
5 months, 3 weeks ago

CBIC Issues Guideline To Address Recovery Of Outstanding Dues Till GSTAT Becomes Functional

Live Law  

The Central Board of Indirect Taxes and Customs has issued the guidelines for recovery of outstanding dues, in cases in which first appeal has been disposed of, till the Goods and Service Tax Appellate Tribunal comes into operation.The Board has received doubts from the trade and the field formations in respect of recovery of outstanding dues, in cases where the …

Chief Justice Or Their Designate Cannot Adjudicate Merits Of Dispute Under Section 11 Of Arbitration Act: Calcutta High Court
6 months ago

Chief Justice Or Their Designate Cannot Adjudicate Merits Of Dispute Under Section 11 Of Arbitration Act: Calcutta High Court

Live Law  

The Calcutta High Court bench of Justice Sabyasachi Bhattacharyya has held that it is completely beyond the domain of the Chief Justice and/or his designate, sitting in jurisdiction under Section 11 of the Arbitration and Conciliation Act, 1996, to adjudicate even prima facie on the merits of an arguable issue involved in the matter, which would fall categorically within the …

Indirect Tax Cases Monthly Round Up: June 2024
6 months ago

Indirect Tax Cases Monthly Round Up: June 2024

Live Law  

Bombay High Court Non-Communication Of SCN To Call Book Is Fatal; Bombay High Court Quashes SCNs Against ICICI Home Finance Citation: 2024 LiveLaw 305 Case Title: ICICI Home Finance Company Ltd. Slump Sale Doesn't Amount To Sale Of Goods Within MVAT Act: Bombay High Court Citation: 2024 LiveLaw 306 Case Title: Piramal Enterprises Limited Versus The State of Maharashtra The …

NEET UG 2024: Calcutta High Court Asks Candidate Who Lost Time Due To Torn OMR Sheet To Approach Supreme Court For Re-Test
6 months, 2 weeks ago

NEET UG 2024: Calcutta High Court Asks Candidate Who Lost Time Due To Torn OMR Sheet To Approach Supreme Court For Re-Test

Live Law  

The Calcutta High Court on Friday asked a candidate who had approached the Court for a re-test due to having lost around 1.5 hours of her exam as a result of a torn OMR sheet, to approach the Supreme Court.A single bench of Justice Jay Sengupta held:It is an admitted fact that there was some damage in the OMR sheet …

Bombay High Court Quashes Reassessment Notices Issued Merely On Basis Of Information Received From Directorate General Of GST
7 months, 2 weeks ago

Bombay High Court Quashes Reassessment Notices Issued Merely On Basis Of Information Received From Directorate General Of GST

Live Law  

The Bombay High Court has quashed the reassessment notices issued merely on the basis of information received from the Directorate General of GST.The bench of Justice K. R. Shriram and Justice Neela Gokhale has observed that the AO is only referring to the information received from the Directorate General of GST. The Bombay High Court has quashed the reassessment notices …

Supreme Court Disposes Of Kerala Govt's Petition Filed Before HC Against NGT Order As Withdrawn, Gives Liberty To File Appeal
7 months, 3 weeks ago

Supreme Court Disposes Of Kerala Govt's Petition Filed Before HC Against NGT Order As Withdrawn, Gives Liberty To File Appeal

Live Law  

The Supreme Court disposed of the writ petition filed before the Kerala High Court challenging an order of the National Green Tribunal after the same was upheld by the Supreme Court earlier. The order was passed after Senior Advocate R Basant, appearing for the State, informed the Court that the state was withdrawing the writ petition from the High Court. …

Supreme Court Pulls Up Kerala Govt For Approaching HC Challenging NGT Order Which Was Upheld By SC
7 months, 3 weeks ago

Supreme Court Pulls Up Kerala Govt For Approaching HC Challenging NGT Order Which Was Upheld By SC

Live Law  

The Supreme Court on Friday expressed displeasure at the State of Kerala for filing a writ petition before the Kerala High Court challenging an order of the National Green Tribunal after the same was upheld by the Supreme Court earlier. “You should be first concerned about your action as a State by filing a writ petition against an order, against …

Indirect Tax Cases Weekly Round-Up: 31 March To 6 April 2024
8 months, 4 weeks ago

Indirect Tax Cases Weekly Round-Up: 31 March To 6 April 2024

Live Law  

Delhi High Court Case Title: Jetibai Grandsons Services India Pvt Ltd Versus Union Of India & Ors. Case Title: Blackberry India Pvt Ltd -Earlier Known As Research In Motion India Pvt Ltd Versus The Commissioner CGST The Delhi High Court has held that the department cannot, after being unsuccessful before this Court on its own, declare the refund of the …

Section 9 Not Res Judicata For Section 17 Application When Withdrawal Is Conditional: Delhi High Court Dismisses Section 37(2)(B) Application
9 months, 4 weeks ago

Section 9 Not Res Judicata For Section 17 Application When Withdrawal Is Conditional: Delhi High Court Dismisses Section 37(2)(B) Application

Live Law  

The Delhi High Court bench comprising Justice Manoj Kumar Ohri held that the Section 9 application under Arbitration and Conciliation Act, 1996 cannot act as res judicata for Section 17 application when the withdrawal of Section 9 application is conditional between the parties. Feeling aggrieved, DTC approached the Delhi High Court and filed Section 37 application challenging this order, asserting …

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

Fast Track Courts & Alternate Dispute Resolution Not Sufficient To Reduce Burden, Courts Should Curb Abuse Of Legal Procedures: Karnataka HC
10 months, 1 week ago

Fast Track Courts & Alternate Dispute Resolution Not Sufficient To Reduce Burden, Courts Should Curb Abuse Of Legal Procedures: Karnataka HC

Live Law  

The Karnataka High Court has observed that Courts should be very conscious and unless it is satisfied that the material evidence placed before it warrants exercise of power under Section 216, the powers under Section 216 of Cr.P.C. Unless the Courts dispense with such procedures which are totally unnecessary and causes no prejudice to the parties if they are dispensed …

Supreme Court Seeks Union's Response On Plea Against HC Judgment Upholding Anti-Profiteering Provisions Under CGST Act
10 months, 3 weeks ago

Supreme Court Seeks Union's Response On Plea Against HC Judgment Upholding Anti-Profiteering Provisions Under CGST Act

Live Law  

The Supreme Court on February 12 issued notice in a plea filed against the Delhi High Court order upholding constitutional validity of anti-profiteering provisions under the CGST Act and Rules.Passing the order, the Bench of CJI DY Chandrachud, Justices JB Pardiwala and Manoj Misra clarified that the issuance of notice shall not be construed as a restraint on the High …

Patna High Court Dismisses Writ Petition Challenging GST Registration Cancellation Due to Procedural Lapses
11 months ago

Patna High Court Dismisses Writ Petition Challenging GST Registration Cancellation Due to Procedural Lapses

Live Law  

In a recent judgment, the Patna High Court dismissed a writ petition challenging the cancellation of GST registration by the Union of India. In the present case, the Court noted that the order impugned in the appeal was dated 20.01.2021, and an appeal was to be filed on or before 30.06.2022 as permitted by the Supreme Court and if necessary …

2023 Annual Digest Of GST Cases
11 months, 3 weeks 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 …

GST ITC Refund Can't Be Rejected Merely On Ground Of Non-Supply Of Authenticated Document: Delhi High Court
11 months, 4 weeks ago

GST ITC Refund Can't Be Rejected Merely On Ground Of Non-Supply Of Authenticated Document: Delhi High Court

Live Law  

The Delhi High Court has held that an input tax credit refund cannot be rejected merely on the grounds of the non-supply of authenticated documents.The bench of Justice Sanjeev Sachdeva and Justice Ravinder Dudeja has observed that the petitioner had uploaded documents; however, the system did not register the documents that were uploaded by the petitioner. The Delhi High Court …

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