1 year, 2 months ago

Assessee To Approach Tribunal On Failure Of GST Dept. To Follow CESTAT's Direction, Writ Petition Not Maintainable: Orissa High Court

Live Law

The Orissa High Court has held that the writ petition is not maintainable as the assessee has to approach the tribunal on the failure of the GST department to follow the direction of the Customs, Excise, and Service Tax Appellate Tribunal.The bench of Acting Chief Justice Dr. B.R. The Orissa High Court has held that the writ petition is not maintainable as the assessee has to approach the tribunal on the failure of the GST department to follow the direction of the Customs, Excise, and Service Tax Appellate Tribunal. Sarangi and Justice Murahari Sri Raman has observed that it is incumbent upon the authority to give due opportunity of hearing to the petitioners adhering to the direction of the CESTAT. The petitioner contended that once the Customs Excise and Service Tax Appellate Tribunal pointed out the errors in the order of the authority and remanded the matter to the authority for fresh adjudication, it was incumbent upon the authority to give the petitioners the opportunity of hearing in compliance with the principles of natural justice and also provide documents asked for by the petitioners for just and proper adjudication.

Justice Court Customs Natural Justice Order Tribunal Gst Petition Excise Authority Petitioner Petitioners Orissa High Court Central Excise Service Tax Appellate Tribunal Cestat authority gst petition tribunal petitioners excise petitioner failure follow order cestat high maintainable writ direction justice orissa

History of this topic

1 week ago

Proceedings U/S 129 Of GST Act Are Summary Proceedings, Burden To Prove Actual Movement Of Goods Lies On Assesee: Allahabad High Court

Live Law

The Allahabad High Court has held that proceedings under section 129 of the GST Act are summary proceedings where the burden to prove the actual physical movement of goods is on the assesee transporting the goods. High Court Verdict The Court observed that the petitioner had never rebutted the statement by the driver where he stated that goods were loaded …

1 week, 6 days ago

S.29 CGST Act | SCN Must Reflect Both Reasons And Intent Of Retrospective Cancellation Of Registration: Delhi High Court

Live Law

The Delhi High Court has made it clear that an order cancelling GST registration of a trader with retrospective effect will not sustain unless the show cause notice preceding such decision reflects both the reasons and the authority's intent for retrospective cancellation. A division bench of Justices Yashwant Varma and Harish Vaidyanathan Shankar observed, “in the absence of reasons having …

2 weeks ago

Tax Weekly Round-Up: March 03 - March 09, 2025

Live Law

SUPREME COURT Supreme Court Upholds Allahabad HC Decision That Chargers Sold With Cell Phones Cannot Be Taxed Separately Under UP VAT Act 2008 Case title: COMMISSIONER, COMMERCIAL TAX Case no. A division bench of Chief Justice Devendra Kumar Upadhyaya and Justice Tushar Rao Gedela remarked, “This court is cognizant of the large number of statutory appeals pending for disposal before …

2 weeks, 6 days ago

CGST Act | SCN Issued On Online Portal Needs To Contain Digital Signature Of Competent Authority To Be Valid: Telangana High Court Clarifies

Live Law

The Telangana High Court has clarified that show-cause notices issued on the online portal under Chapter XVII of the GST Rules under the category 'demand and recovery' mandatorily need to contain the appropriate officer's digital signature. The order was passed by the Division Bench of Acting Chief Justice Sujoy Paul and Justice Renuka Yara in a batch of 160 writ …

1 month, 1 week ago

GST Registration Cannot Be Refused Merely Because Assessee Belongs To Another State: Andhra Pradesh High Court

Live Law

The Andhra Pradesh High Court stated that GST registration can't be refused merely because the assessee belongs to another State. The assessee has challenged the order passed by the Assistant Commissioner before the Andhra Pradesh High Court. The department submitted that the registration was refused on the ground that there would be any amount of scope for tax evasion, as …

1 month, 3 weeks ago

GST Registration And Payment Of Tax After Inspection Is Not Voluntary Conduct: Madras High Court

Live Law

The Madras High Court stated that GST registration and payment of tax after inspection is not a voluntary conduct. The Assistant Commissioner issued show cause notice arriving a sum of Rs.69,54,554/- as GST liability for the total value of Rs.3,86,36,410/- and rejected the cum-tax basis benefit claimed by the assessee. The Assistant Commissioner passed an order in original, demanding balance …

2 months ago

S.69 CGST Act | Commissioner Must Specify Necessity Of Arrest In Addition To 'Reasons To Believe' That Assessee Committed Offence: Gauhati HC

Live Law

The Gauhati High Court has held that Section 69 of the Central Goods and Services Tax Act 2017, which confers power to arrest on a Commissioner under the Act, requires the authority to not only record 'reasons to believe' that an assessee committed the specified offence but also specify the necessity to arrest. While dealing with a writ petition challenging …

2 months ago

S.73 CGST Act | SCN, Order Issued Without Signature Of Proper Officer Is 'Ineffective': Gauhati High Court

Live Law

The Gauhati HIgh Court has held that the Show Cause Notice issued to an assessee under Section 73 of the Central Goods and Services Tax Act, 2017, the Statement issued along with the SCN as well as an Order passed under Section 73 must mandatorily be signed by the Proper Officer. Justice Soumitra Saikia observed, “As it is the statutory …

2 months, 1 week ago

ITAT Cannot Decide On Grounds Not Addressed By Commissioner Of Income Tax (Appeals): Delhi High Court

Live Law

The Delhi High Court recently said aside an order passed by the Income Tax Appellate Tribunal, deciding grounds that did not arise from the impugned order passed by the Commissioner of Income Tax. A division bench of Acting Chief Justice Vibhu Bakhru and Justice Tushar Rao Gedela observed, “The Assessee's challenge to the addition of ₹4,30,00,000/- under Section 68 of …

2 months, 1 week ago

GST Act | Notification Not Needed For Cross-Empowerment Of State Officials : Kerala High Court

Live Law

In a significant judgment having a wide impact on several pending cases, the Kerala High Court on Wednesday ruled that separate notification is not necessary for the cross-empowerment of State officials under the Goods and Services Tax Act.A division bench comprising Justice Dr AK Jayasankaran Nambiar and Justice S Easwaran delivered this significant judgment while answering. In a significant judgment …

2 months, 2 weeks ago

Supreme Court Stays GST Showcause Notices Against Online Gaming Companies

Live Law

The Supreme Court on Friday stayed the showcause notices issued by GST authorities to online gaming companies and casinos over alleged tax evasion. Last year, the Supreme Court had transferred to itself petitions pending in High Courts challenging the imposition of 28% Goods and Services Tax on online gaming companies. In a brief hearing held in January 2024, Senior Advocate …

2 months, 3 weeks 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 …

3 months 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 …

3 months ago

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

Live Law

3 months 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 …

3 months, 1 week 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. …

3 months, 2 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 …

3 months, 3 weeks ago

Tax Weekly Roundup: November 25 - December 01, 2024

Live Law

HIGH COURTS Allahabad HC Time Extension Notification Dated 24.04.2023 Valid Only From 31.03.2023, Not Before: Allahabad High Court Case Title: M/s A.V. Review Plea Against SLP Constitutes "Disputed Tax" U/S 2: Delhi High Court Case title: NRA Iron And Steel Pvt Ltd v. Income Tax Department & Ors. S.99A Customs Act | Final Report Containing Audit Findings Can Be Drawn …

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

Trending News

3 months, 3 weeks 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 …

3 months, 3 weeks 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 …

3 months, 3 weeks ago

Patna High Court Dismisses Plea Challenging Notifications Extending Timeline For Issuance Of Orders U/S 73(10) Of CGST Act

Live Law

The Patna High Court has rejected a petition challenging Notifications extending timeline for issuance of Orders under Section 73 of the GST Act. The three-year period under Section 73 of GST Act hence commences from such dates and would have normally expired respectively on 07.02.2023, 31.12.2023 and 31.03.2024. Likewise, for the financial year 2019- 20 the extended due date of …

4 months ago

Recourse To Section 147 Of Income Tax Act Not Barred In Cases Where Assessing Officer Is Empowered To Proceed U/S 153C: Delhi High Court

Live Law

S.153C Income Tax Act doesn't bar AO's jurisdiction to reopen assessment u/S 147 when information against assessee is received from search conducted on another person: Delhi High CourtThe Delhi High Court has held that Section 153C of the Income Tax Act, 1961 does not by itself preclude an Assessing Officer from reopening assessments under Section 147/148 of the Act, on …

4 months 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 …

4 months 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 …

4 months, 1 week 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 …

4 months, 1 week ago

Entry Made In Dispatch Register Is Not Primary Evidence To Prove Service Of Notice On Assessee: Orissa High Court

Live Law

The Orissa High Court has made it clear that an entry in the dispatch register maintained by the Revenue is not primary evidence to show service of notice on an assessee. At the outset, the High Court division bench of Justices Arindam Sinha and MS Sahoo observed, “Entry made in the system is not primary evidence. In light of the …

4 months, 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 …

4 months, 1 week 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 …

5 months, 3 weeks ago

Odisha High Court slaps Rs 50,000 fine on firm for suppressing facts

New Indian Express

CUTTACK: The Orissa High Court has imposed a Rs 50,000 fine on a security service firm for filing a petition seeking intervention against Pattamundai municipality’s order terminating contract for providing service of sanitation in different wards without mentioning an earlier petition wherein, he had obtained an interim order. The petition filed by Chandan Security Services represented by Paresh Nath Das …

7 months, 1 week 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 …

7 months, 1 week ago

Direct Tax Weekly Round-Up: 4 To 10 August 2024

Live Law

Delhi High Court Amendment In Section 153C Income Tax Act Can't Be Interpreted For Revival Of Already Time Barred Proceedings: Delhi High Court Case Title: PCIT Versus Karina Airlines International Ltd. Reopening Based On Entirely New Material Deprives Taxpayer's Right To Object To Re-Assessment: Delhi High Court Case Title: Banyan Real Estate Fund Mauritius Verses Assistant Commissioner Of Income Tax …

7 months, 2 weeks ago

Revisional Jurisdiction Available , Writ Not Maintainable Against First Appellate Authority Order : Kerala High Court

Live Law

The Kerala High Court has held that the writ petition is not maintainable against the first appellate authority's order under the Kerala Building Tax Act.The bench of Justice A. K. Jayasankaran Nambiar and Justice Syam Kumar V.M. The Kerala High Court has held that the writ petition is not maintainable against the first appellate authority's order under the Kerala Building …

7 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 …

8 months 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 …

8 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 …

8 months, 1 week 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 …

8 months, 3 weeks 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 …

9 months, 3 weeks ago

Mere Challenging Tribunal's/High Court's Order Before Supreme Court Not Valid Ground To Ignore Tribunal's Order, Unless Stayed: CESTAT

Live Law

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that mere filing of an appeal to challenge the order of the Tribunal or the High Court before the Apex Court is not really a valid ground to ignore or disregard the orders of the Tribunal, unless and until the same are stayed, suspended, or finally set …

10 months, 1 week 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 …

10 months, 1 week 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. …

10 months, 1 week ago

Indirect Tax Cases Weekly Round-Up: 5 To 11 May 2024

Live Law

Delhi High Court Case Title: Acme Heergarh Powertech Private Limited Versus CBIC The Delhi High Court has held that the statutory scheme underlying the Manufacture and Other Operations in Warehouse Regulations, 2019 cannot be construed as seeking to exclude solar power generation in terms of permissions granted under Section 65 of the Customs Act, 1962. Bombay High Court Case Title: …

10 months, 2 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 …

10 months, 2 weeks ago

Reassessment Order Can't Merely Be Based On Tax Evasion Report Or An Audit Report: Orissa High Court

Live Law

The Orissa High Court has held that reassessment orders cannot merely be based on a tax evasion report or an audit report.The bench of Justice B.R. Sarangi and Justice G. Satapathy has observed that it is not enough if the Assessing Officer refers to the tax evasion report or an audit report; he has to independently apply his mind and …

10 months, 3 weeks ago

Income Tax Authority Should Refrain From Over Analysis Which Leads To Paralysis Of Justice: Bombay High Court

Live Law

The Bombay High Court, while setting aside the order of the Income Tax Appellate Tribunal, held that the authority should refrain from overanalyzing, which leads to paralysis of justice.The bench of Justice K. R. Shriram and Justice Neela Gokhale has observed that the ITAT failed to appreciate the spirit in which the order dated August 23, 2022, was passed by …

11 months ago

Direct Tax Cases Weekly Round-Up: 14 April To 20 April 2024

Live Law

Delhi High Court Case Title: M Tech Developers Pvt. To Remove Demands, Penalty From ITBA portal Case Title: Sunshine Capital Limited Versus DCIT The Delhi High Court has held that the Department has failed to comply with Income Tax Appellate Tribunal's Order in passing a fresh assessment order within the stipulated time. Bombay High Court Case Title: Pankaj Kailash Agarwal …

11 months ago

Failure Of Dept. To Comply With ITAT's Order: Delhi High Court Directs Dept. To Remove Demands, Penalty From ITBA portal

Live Law

The Delhi High Court has held that the Department has failed to comply with Income Tax Appellate Tribunal's Order in passing a fresh assessment order within the stipulated time.The bench of Justice Yashwant Varma and Justice Purushaindra Kumar Kaurav has observed that the underlying rationale of the Legislature behind the enactment of Section 153 of the Income Tax Act and …

11 months, 2 weeks ago

Cross-Examination Necessary For Arriving At Fair Trial, It Is Not Whims Of Adjudicating Authority To Allow Or Reject Request: CESTAT

Live Law

The Ahmedabad bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that cross-examination is necessary for arriving at a fair trial.The bench of Ramesh Nair and Raju has observed that, as per Section 9D of the Central Excise Act, it is not the whims of the adjudicating authority to allow or reject the request. The Ahmedabad bench …

11 months, 3 weeks ago

In Absence Of Notification For Cross-Empowerment, Action Taken By Counterparts Are Without Jurisdiction: Madras High Court

Live Law

The Madras High Court has held that in the absence of notification for cross-empowerment, action taken by counterparts was without jurisdiction.The bench of Justice C. Saravanan has observed that the manner in which the provisions have been designed is to ensure that there is no cross-interference by the counterparts. The Madras High Court has held that in the absence of …

1 year 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 …

1 year 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 …

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