Physical verification of business premises; GST dept failed to issue notice : Delhi High Court
2 years, 1 month ago

Physical verification of business premises; GST dept failed to issue notice : Delhi High Court

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The Delhi High Court has held that the GST department failed to issue the notice to the person who must be present at the time of physical verification of business premises.The division bench of Justice Rajiv Shakdher and Justice Tara Vitasta Ganju has observed that the verification report, though generated, has not been uploaded, as required, in Form GST REG-30 on the common portal.A. The Delhi High Court has held that the GST department failed to issue the notice to the person who must be present at the time of physical verification of business premises. The division bench of Justice Rajiv Shakdher and Justice Tara Vitasta Ganju has observed that the verification report, though generated, has not been uploaded, as required, in Form GST REG-30 on the common portal. Rule 25 provides for a statutory regime in cases where the proper officer is satisfied that physical verification of the assessee's business premises is required to be carried out.

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History of this topic

Regulatory Measures Under GST Laws Necessary To Prevent Tax Evasion, Not Violative Of Fundamental Right To Trade: Calcutta High Court
5 days, 20 hours ago

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

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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, …

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

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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 | Separate Notification Needed For Cross-Empowerment Of State Officials? Kerala High Court Refers To Division Bench
3 weeks, 3 days ago

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

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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 …

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

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

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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 …

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, 1 week ago

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

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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 …

Uploading Of Notices By GST Department Under Heading 'Additional Notices' Is Sufficient Service: Delhi High Court
5 months, 1 week ago

Uploading Of Notices By GST Department Under Heading 'Additional Notices' Is Sufficient Service: Delhi High Court

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The Delhi High Court has held that the uploading of notices by the GST department under the heading 'additional notices' amounts to sufficient service.The bench of Justice Vibhu Bakhru and Justice Sachin Datta, while remanding the matter to the authority to adjudicate the Show Cause Notice afresh, observed that the GST Authorities had addressed the issue and had re-designed the …

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

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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 …

Order Cancelling GST Registration Was Passed In Violation Of Principles Of Natural Justice: Delhi High Court
11 months, 3 weeks ago

Order Cancelling GST Registration Was Passed In Violation Of Principles Of Natural Justice: Delhi High Court

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The Delhi High Court has held that the order cancelling the petitioner's GST registration was passed in violation of the principles of natural justice and is, thus, liable to be set aside.The bench of Justice Vibhu Bakhru and Justice Amit Mahajan has observed that if the petitioner's GST registration is restored, the petitioner would be obliged to update its returns …

Bombay High Court Directs Dept. To Permit Amend In GSTR-1, Either Online Or Manual
1 year ago

Bombay High Court Directs Dept. To Permit Amend In GSTR-1, Either Online Or Manual

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The Bombay High Court has directed the department to permit the petitioner or assessee to amend or rectify Form GSTR-1 for the period July 2021, November 2021, and January 2022, either online or manually.The bench of Justice G. S. Kulkarni and Justice Jitendra Jain has observed that a bona fide, inadvertent error in furnishing details in a GST return needs …

Impermissible For GST Officers To Pressurize Taxpayers To Pay Tax Without Following Requisite Procedure: Delhi High Court
1 year ago

Impermissible For GST Officers To Pressurize Taxpayers To Pay Tax Without Following Requisite Procedure: Delhi High Court

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The Delhi High Court has held that it is impermissible for the officers to pressurize the taxpayers to pay tax without following the requisite procedure, notwithstanding that it may be apparent that such tax is due and payable.The bench of Justice Vibhu Bakhru and Justice Amit Mahajan has observed that the assessee's statement cannot be read as acknowledgement of any …

Bombay High Court Restrains GST Dept. From Passing Final Order On Demand Notices Against Delta Corp.
1 year, 2 months ago

Bombay High Court Restrains GST Dept. From Passing Final Order On Demand Notices Against Delta Corp.

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The Bombay High Court has restrained the GST Department from passing final order on demand notices against Delta Corp.The bench of Justice M.S. The Bombay High Court has restrained the GST Department from passing final order on demand notices against Delta Corp. In addition to contesting several other circulars, clarifications, and rate notifications issued by the Central Board of Indirect …

Sikkim High Court Stays GST Show Cause Notice Against Casino And Online Gaming Company, Delta Corp.
1 year, 2 months ago

Sikkim High Court Stays GST Show Cause Notice Against Casino And Online Gaming Company, Delta Corp.

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The Sikkim High Court has stayed the GST demand against casino and online gaming company Delta Corp.The bench of Justice Bhaskar Raj Pradhan has mandated that the department and respondents maintain the status quo regarding the show cause notice. The Sikkim High Court has stayed the GST demand against casino and online gaming company Delta Corp. The bench of Justice …

Return Not Filed Within Time Due To Unavoidable Circumstances: Allahabad High Court Directs Restoration Of GST Registration
1 year, 2 months ago

Return Not Filed Within Time Due To Unavoidable Circumstances: Allahabad High Court Directs Restoration Of GST Registration

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The Allahabad High Court has directed restoration of GST registration of a firm as return could not be filed in time due to unavoidable circumstances. The Court noted that mother and sister of the petitioner died of prolonged illness, due to which petitioner suffered both mentally and financially, which were unavoidable circumstances. Accordingly, the Court directed the respondent to restore …

Section 67(2) Of The GST Act Does Not Empower Seizure Of Currency Available In Premises During Search: Delhi High Court
1 year, 3 months ago

Section 67(2) Of The GST Act Does Not Empower Seizure Of Currency Available In Premises During Search: Delhi High Court

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The Delhi High Court has held that Section 67 of the GST Act does not empower the seizure of currency available on premises during a search.The bench of Justice Vibhu Bakhru and Justice Purushaindra Kumar Kaurav has directed the department to remit the amount seized to the petitioner’s bank account within a period of two weeks, along with accrued interest.The …

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

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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 …

Delhi High Court Quashes SCN For Being Devoid Of Reasons, Restores GST Registration
1 year, 6 months ago

Delhi High Court Quashes SCN For Being Devoid Of Reasons, Restores GST Registration

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The Delhi High Court has quashed the show cause notice as it was devoid of reasons and restored the GST registration.The bench of Justice Vibhu Bakhru and Justice Tushar Rao Gadela observed that the show cause notice was deficient. The Delhi High Court has quashed the show cause notice as it was devoid of reasons and restored the GST registration. …

Show Cause Notice Bereft Any Specific Allegation, Delhi High Court Quashes GST Registration Suspension Order
1 year, 6 months ago

Show Cause Notice Bereft Any Specific Allegation, Delhi High Court Quashes GST Registration Suspension Order

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The Delhi High Court has held that the Show Cause Notice was short of the necessary requirements as it did not contain any specific allegation.The bench of Justice Vibhu Bakhru and Justice Amit Mahajan has observed that the show cause notice is required to set out the relevant material in order to enable the noticee to meaningfully respond to it.The …

Delhi High Court Upholds Notifications Levying GST On Auto Rikshaw, Bus Services Booked Through Apps Like Uber, Ola
1 year, 8 months ago

Delhi High Court Upholds Notifications Levying GST On Auto Rikshaw, Bus Services Booked Through Apps Like Uber, Ola

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The Delhi High Court on Wednesday upheld the validity of notifications issued by the Union of India levying goods and services tax on auto rickshaw and bus services booked through e-commerce platforms like Ola and Uber. The issue before the court was whether the notifications arbitrarily create a classification between the ECOs and individual service providers solely based on the …

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

100 Important High Court Judgments of GST in 2022

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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 …

SCN Without Any Reasons: Delhi High Court Quashes Order Cancelling GST Registration
2 years, 2 months ago

SCN Without Any Reasons: Delhi High Court Quashes Order Cancelling GST Registration

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The Delhi High Court has quashed the order cancelling the GST registration as the Range Inspector has physically verified the premises, neither by serving any notice of the physical verification nor in the report generated after the verification was uploaded on the portal.The division bench of Justice Rajiv Shakdher and Justice Tara Vitasta Ganju has observed that there was an …

GST Not Payable On Renting Of A Residential Dwelling For Personal Use: Delhi High Court
2 years, 2 months ago

GST Not Payable On Renting Of A Residential Dwelling For Personal Use: Delhi High Court

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The Delhi High Court has held that Goods and Service Tax is not payable on renting a residential dwelling for personal use.The division bench of Justice Manmohan and Justice Manmeet Pritam Singh has observed that the rental of a residential dwelling to a proprietor of a registered proprietorship firm who rents it in his personal capacity for use as his …

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

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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 …

Physical Verification Of Business Premises For GST Registration Without Issuing Notice Is Violation Of Principle Of Natural Justice: Delhi High Court
2 years, 2 months ago

Physical Verification Of Business Premises For GST Registration Without Issuing Notice Is Violation Of Principle Of Natural Justice: Delhi High Court

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The Delhi High Court has held that the physical verification of business premises for GST registration without issuing a notice is a violation of the principle of natural justice.The division bench of Justice Rajeev Shakdher and Justice Taravitasta Ganju has noted that the proper officer opted to have the petitioner's business premises inspected, albeit without the presence of its. The …

Intention To Evade Tax Is Absent, Taxpayer Needs To Be Given Another Chance: Delhi High Court
2 years, 3 months ago

Intention To Evade Tax Is Absent, Taxpayer Needs To Be Given Another Chance: Delhi High Court

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The Delhi High Court has held that the petitioner/taxpayer needs to be given another chance to establish why the subject goods did not reach their designated designation before the expiry of the e-way bill. The division bench of Justice Rajeev Shakdher and Justice Tara Vitasta Ganju has remanded the matter to the respondent to take a fresh decision on the …

Show Cause Notice Cancelling GST Registration Must Disclose Reason: Allahabad High Court
2 years, 5 months ago

Show Cause Notice Cancelling GST Registration Must Disclose Reason: Allahabad High Court

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The Allahabad High Court has held that the show cause notice cancelling registration must indicate the reason and the mere mentioning of violation under the CGST Act is not sufficient. The petitioner submitted that the show cause notice was issued, ostensibly with reference to Section 29 of the Act, inasmuch as the notice dated 9.7.2021 alleged non-compliance with specified provisions …

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

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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 …

Cancelling GST Registration On 'Hyper-Technical' Grounds Causes Revenue Loss, Aggravates Unemployment: Calcutta High Court
3 years, 1 month ago

Cancelling GST Registration On 'Hyper-Technical' Grounds Causes Revenue Loss, Aggravates Unemployment: Calcutta High Court

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The Calcutta High Court has recently observed that cancellation of GST registration of businesses on hyper technical grounds causes revenue loss for the State and aggravates unemployment. Accordingly, the Court directed that a 'reasoned order' must be passed while cancelling GST registration and that opportunity of hearing must be given to the concerned parties. Justice MD Nizamuddin observed, "In view …

Delhi High Court Issues Notice On Advocate's Plea Alleging His Mobile Phone, Internet Devices Put On Surveillance By In-Laws
3 years, 2 months ago

Delhi High Court Issues Notice On Advocate's Plea Alleging His Mobile Phone, Internet Devices Put On Surveillance By In-Laws

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The Delhi High Court has issued notice on a plea filed by an Advocate alleging that his mobile phone and internet devices were put under surveillance at the instance of his in-laws which were being intercepted without valid permission of the Government.Justice Yogesh Khanna sought response of the Centre, Commissioner of Police and MTNL returnable of December 16, 2021.The plea …

Challenge To 18% GST On DNB Doctors' Fee : Supreme Court Asks Petitioner To Approach Delhi HC
3 years, 3 months ago

Challenge To 18% GST On DNB Doctors' Fee : Supreme Court Asks Petitioner To Approach Delhi HC

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The Supreme Court on Friday directed the Association of DNB Doctors to move the Delhi High Court against the imposition of 18% GST on fee deposited by DNB Candidates. When Senior Advocate A. N. S. Nadkarni, for the petitioner, sought to press the urgency of the matter, Justice Chandrachud asked him to move the Delhi High Court for interim relief …

IT Rules- Delhi High Court Refuses To Stay Centre's Notice To Digital News Portals, Re-notifies For Roster Bench
3 years, 5 months ago

IT Rules- Delhi High Court Refuses To Stay Centre's Notice To Digital News Portals, Re-notifies For Roster Bench

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A vacation division bench of the Delhi High Court of Justices C Hari Shankar and Subramonium Prasad said it was prima facie not inclined to grant any interim relief on applications by The Quint and The Wire for action against them for non-compliance with the Information Technology Rules, 2021. The court said that as the matter is pending before the …

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