Delhi HC Deprecates Practice Of GST Authorities Issuing 'Template Orders', Says Rejection Of Reply To SCN Must Be On Merits
3 months, 1 week 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 reply to SCN. also, the High Court had found that the Assistant Commissioner adopted a 'template' where the only reason assigned was that the reply filed was “not comprehensible, conceivable, not perspicuous and is ambiguous”. Accordingly, the impugned order was set aside and the Assistant Commissioner was directed to consider the show-cause notice afresh in light of the reply submitted by the Petitioner and pass a proper, reasoned order.

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History of this topic

Error By Supplier In Mentioning GSTN Of Trader Can't Form Basis To Reject ITC On Purchases: Delhi High Court
1 week, 4 days ago

Error By Supplier In Mentioning GSTN Of Trader Can't Form Basis To Reject ITC On Purchases: Delhi High Court

Live Law  

The Delhi High Court recently came to the rescue of a Company engaged in the sale of various pharmaceutical products and medical devices, holding that it could not be denied Input Tax Credit on purchases merely because its supplier had mentioned a wrong GST number on the invoices. However, the invoices for the said products inadvertently reflected the Bombay address …

S.29 CGST Act | SCN Must Reflect Both Reasons And Intent Of Retrospective Cancellation Of Registration: Delhi High Court
2 weeks, 3 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 …

S.73 CGST Act | SCN, Order Issued Without Signature Of Proper Officer Is 'Ineffective': Gauhati High Court
2 months, 1 week 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 …

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

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

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

Court Can Quash SCNs And Proceedings Under GST Act, Customs Act Or Finance Act On Ground Of Inordinate Delay In Adjudication: Delhi HC
3 months, 2 weeks 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 Department Not Empowered To Issue Notices In Name Of Non-Existent Entity Post Amalgamation: Delhi High Court
3 months, 3 weeks ago

GST Department Not Empowered To Issue Notices In Name Of Non-Existent Entity Post Amalgamation: Delhi High Court

Live Law  

The Delhi High Court has made it clear that neither Section 160 nor Section 87 of the Central Goods and Services Tax Act, 2017 enable the Department to issue notice in the name of an entity which ceased to exist post amalgamation. A division bench of Justices Yashwant Varma and Dharmesh Sharma thus held, “Even the powers conferred by Section …

Retrospective GST Cancellation In Absence Of Specific Reasons Will Take Effect From Date Of Issuance Of SCN: Delhi HC
4 months, 1 week 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 …

Certified Copy Not Necessary To File GST Appeal, Order Downloaded From Site Enough: Gujarat High Court
4 months, 2 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 …

SCN Did Not Indicate Specific Allegation Of Non-Compliance Of Statutory Provision In Invoice: Delhi High Court Quashes SCN And Restores GST Registration
7 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

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 …

Uploading Of Notices By GST Department Under Heading 'Additional Notices' Is Sufficient Service: Delhi High Court
8 months, 2 weeks ago

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

Live Law  

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 …

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

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

Delhi LG office says govt misled HC on delay in excise policy list
1 year, 1 month ago

Delhi LG office says govt misled HC on delay in excise policy list

Hindustan Times  

Lieutenant governor VK Saxena has said that the Delhi government’s counsel “misled” the Delhi high court and “committed perjury” by delaying the submission of a list of conforming and non-conforming wards in the city prepared in 2022 ahead of the implementation of the now-scrapped excise policy 2021-22, officials in the LG office said on Wednesday. Delhi government counsel Arun Panwar …

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

2023 Annual Digest Of GST Cases
1 year, 2 months 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 …

Order Cancelling GST Registration Was Passed In Violation Of Principles Of Natural Justice: Delhi High Court
1 year, 2 months ago

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

Live Law  

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 …

Impermissible For GST Officers To Pressurize Taxpayers To Pay Tax Without Following Requisite Procedure: Delhi High Court
1 year, 3 months ago

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

Live Law  

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 …

Plea Challenging GST SCN Issued To Online Gaming Company Playerzpot Media: Bombay High Court Issues Notice Dept.
1 year, 3 months ago

Plea Challenging GST SCN Issued To Online Gaming Company Playerzpot Media: Bombay High Court Issues Notice Dept.

Live Law  

The Bombay High Court has issued the notice to the department on a plea challenging the GST show cause notice issued to online gaming company Playerzpot Media.The bench of Justice G. S. Kulkarni and Justice Jitendra Jain has ordered the GST authorities to refrain from passing any final orders on the SCN without leave of the Court.The petitioner or assessee …

Allahabad High Court Sets Aside Non-Speaking Order Cancelling GST Registration, Says Reason Is 'Heart Beat' Of Every Conclusion
1 year, 5 months ago

Allahabad High Court Sets Aside Non-Speaking Order Cancelling GST Registration, Says Reason Is 'Heart Beat' Of Every Conclusion

Live Law  

The Allahabad High Court has held that any order devoid of reasons will become lifeless as reasons are the heartbeat of every order. Placing reliance on the decision of the Supreme Court in The Secretary & Curator, Victoria Memorial v. Howrah Ganatantrik Nagrik Samity and ors., the Court held that an order without valid reasons cannot be sustained. Whether or …

‘Reasons Are Heart And Soul Of Any Judicial And Administrative Order’: Allahabad HC Quashes Unreasoned Order Of GST Registration Cancellation
1 year, 5 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 …

Arbitration Cases Weekly Round-Up: 10 July To 16 July 2023
1 year, 8 months ago

Arbitration Cases Weekly Round-Up: 10 July To 16 July 2023

Live Law  

Supreme Court: Can Ineligible Person Appoint Arbitrator? High Courts: Delhi High Court: “Counter-Balancing” Not Achieved When 2/3rd Members Of The Arbitral Tribunal To Be Appointed By One Party: Delhi High Court Case Title: Margo Networks Pvt Ltd & Anr vs. Railtel Corporation of India Ltd The Delhi High Court has ruled that where a party is required to appoint an …

Karnataka High Court Permitted Superintendent of Central Tax To Pass Orders For Revoking Cancellation Of GST Registration On Filing Returns
2 years 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
2 years, 2 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 …

Appellate Authority To Bear In Mind the Predicaments faced By Taxpayers on introduction GST Procedures: Orissa High Court
2 years, 5 months ago

Appellate Authority To Bear In Mind the Predicaments faced By Taxpayers on introduction GST Procedures: Orissa High Court

Live Law  

The Orissa High Court has held that the Appellate Authority should have borne in mind the predicament faced by taxpayers on the introduction of a new set of procedures by way of the promulgation of the CGST Act and rules and that time is required to be taken to get acquainted.The division bench of Justice Jaswant Singh and Justice Murahari …

SCN Without Any Reasons: Delhi High Court Quashes Order Cancelling GST Registration
2 years, 5 months ago

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

Live Law  

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 …

Gujarat High Court Quashes Non-Speaking And Vague GST Cancellation Order
2 years, 9 months ago

Gujarat High Court Quashes Non-Speaking And Vague GST Cancellation Order

Live Law  

The Gujarat High Court bench of Justice J.B. Pardiwala as he then was and Justice Nisha M. Thakore has quashed the GST cancellation order as it was non-speaking and vague. A show cause notice was issued by the State Tax Officer on Form GST REG-17/31 under Section 29 of the CGST Act, 2017 read with Rule 22 of the CGST …

Allahabad High Court Seeks Response Of GST Authority On Software Glitches Causing Harassment Of Poor Assessees
4 years, 2 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 …

Delhi HC Directs The GST Commissioner To Allow A Taxpayer To Rectify Errors Made In The TRAN-1 Form
5 years, 8 months ago

Delhi HC Directs The GST Commissioner To Allow A Taxpayer To Rectify Errors Made In The TRAN-1 Form

Live Law  

Delhi High Court has directed the GST Commissioner to allow a company which had made an error in filing the TRAN-1 form online to rectify the same immediately. The court has asked the authority to either open the online portal so as to enable the Petitioner to again file the rectified TRAN-I Form electronically or accept the manually filed TRAN-I …

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