Dispute Arising Out Of Erstwhile Central Excise Act Has To Be Dealt With Under Its Provisions And Not Under GST: Jharkhand High Court
2 years, 3 months ago

Dispute Arising Out Of Erstwhile Central Excise Act Has To Be Dealt With Under Its Provisions And Not Under GST: Jharkhand High Court

Live Law  

The Jharkhand High Court has held that the initiation of proceedings by the department under section 73 of the CGST Act, 2017 for alleged contravention of the Central Excise Act and Finance Act against the petitioner in terms of Section 140 of the CGST Act for the transition of CENVAT Credit as being inadmissible under GST was beyond his jurisdiction.The division bench of. The Jharkhand High Court has held that the initiation of proceedings by the department under section 73 of the CGST Act, 2017 for alleged contravention of the Central Excise Act and Finance Act against the petitioner in terms of Section 140 of the CGST Act for the transition of CENVAT Credit as being inadmissible under GST was beyond his jurisdiction. In terms of the provisions of Section 140 of the CGST Act read with Rule 117 of the CGST Rules, 2017, the petitioner filed a TRAN-1 form to carry forward the amount of CENVAT credit from the return relating to the period ending with the day immediately preceding the appointed date, i.e., July 1, 2017, under the pre-GST regime. The petitioner also transferred CENVAT credit by declaring it in Column 7A of TRAN-1 Form in terms of Section 140 of the CGST Act read with Rule 117 of the CGST Rules, which inter alia included CENVAT credit of service tax on account of input services received at Bokna mines on or after July 1, 2017, but the service in respect of which was paid by the petitioner under the Finance Act.

Finance Court Credit Proceedings Mines Act Division Gst Petitioner Provisions Cgst Jharkhand High Court Cenvat Credit Cenvat Finance Act Section 174 Bokna Section 140 Bokna Mines Steel Division  mines  provisions  cgst  gst  finance  central  jharkhand  cenvat  high  dispute  act  division  proceedings  excise  dealt  petitioner  court  erstwhile  credit

History of this topic

Notice Under Rule 142(1)(A) Of CGST Rules Must Be Issued Before Issuing Proper SCN: Andhra Pradesh High Court
1 week, 1 day ago

Notice Under Rule 142(1)(A) Of CGST Rules Must Be Issued Before Issuing Proper SCN: Andhra Pradesh High Court

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The Andhra Pradesh High Court stated that a notice under Rule 142 of CGST Rules must be issued before issuing proper show cause notice. The Division Bench of Justices R. Raghunandan Rao and K Manmadha Rao was addressing a case where notice under Rule-142 of the CGST Rules was not issued to the assessees/petitioners, prior to the Orders of assessment. …

S.107 CGST Act Prescribes Independent Regime Of Limitation For Filing Appeals, Application Of S.5 Limitation Act Stands Excluded: Delhi HC
1 month, 1 week ago

S.107 CGST Act Prescribes Independent Regime Of Limitation For Filing Appeals, Application Of S.5 Limitation Act Stands Excluded: Delhi HC

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The Delhi High Court has held that since Section 107 of the Central Goods and Services Tax Act, 2017 prescribes an “independent regime” to determine the limitation period for filing statutory appeals, the provision for condonation of delay under Section 5 of the Limitation Act stands excluded. Once it is found that the legislation incorporates a provision which creates a …

Order 23 Rule 2 CPC| Limitation For Suit Instituted Afresh Applies As If Earlier Suit Was Never Filed: Jharkhand High Court
3 months ago

Order 23 Rule 2 CPC| Limitation For Suit Instituted Afresh Applies As If Earlier Suit Was Never Filed: Jharkhand High Court

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The Jharkhand High Court has under Order 23 Rule 2 of the Civil Procedure Code, the limitation period for a fresh suit instituted with court permission applies as if the original suit had never been filed. Order 23 CPC pertains to withdrawal and adjustment of suits wherein Rule 2 states that in any fresh suit instituted on permission granted under …

Refusal By JBVNL To Reimburse Contractor GST Impact On Indirect Transactions Violative Of Article 14: Jharkhand High Court
10 months, 2 weeks ago

Refusal By JBVNL To Reimburse Contractor GST Impact On Indirect Transactions Violative Of Article 14: Jharkhand High Court

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The Jharkhand High Court has held that the action of Jharkhand Bijli Vitran Nigam offends Article 14 of the Constitution of India by refusing to reimburse contractor GST impact on indirect transactions.“This is a settled law that the state and its instrumentalities are required to demonstrate fair play in action. The Jharkhand High Court has held that the action of …

[Central Excise Act] Mandatory Pre-Deposit U/S 35F For Filing Appeal Before CESTAT Can't Be Waived In Writ Jurisdiction: Allahabad High Court
11 months ago

[Central Excise Act] Mandatory Pre-Deposit U/S 35F For Filing Appeal Before CESTAT Can't Be Waived In Writ Jurisdiction: Allahabad High Court

Live Law  

The Allahabad High Court has held that mandatory condition of pre-deposit prescribed under Section 35F of the Central Excise Act for filing appeals before the Customs Excise and Service Tax Appellate Tribunal cannot be waived under Article 226 of the Constitution of India. Alternatively, petitioner prayed for waiver of mandatory pre-deposit under Section 35F of the Central Excise Act while …

Issuance Of Summons Is Not Initiation Of Proceedings Referable To Under Section 6(2)(B) Of CGST Act: Rajasthan High Court
1 year ago

Issuance Of Summons Is Not Initiation Of Proceedings Referable To Under Section 6(2)(B) Of CGST Act: Rajasthan High Court

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The Rajasthan High Court, Jaipur Bench, has held that issuance of summons is not initiation of proceedings referable to under Section 6 of the CGST Act.The bench of Justice Pankaj Bhandari and Justice Shubha Mehta has observed that the scope of Section 6 and Section 70 of the CGST Act is different and distinct, as the former deals with any …

Extension Of Limitation Period Under Section 168A Of GST Act; Punjab And Haryana High Court Issues Notice
1 year, 2 months ago

Extension Of Limitation Period Under Section 168A Of GST Act; Punjab And Haryana High Court Issues Notice

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The Punjab and Haryana High Court has issued a notice to the government in a plea challenging the extension of the limitation period under Section 168A of the GST Act.The bench of Justice G.S. The Punjab and Haryana High Court has issued a notice to the government in a plea challenging the extension of the limitation period under Section 168A …

Chhattisgarh High Court Upholds Constitutional Validity Of S. 16(4) Of CGST Act
1 year, 3 months ago

Chhattisgarh High Court Upholds Constitutional Validity Of S. 16(4) Of CGST Act

Live Law  

The Chhattisgarh High Court upheld the constitutional validity of Section 16 of the CGST Act, which specifies the time frame in which a registered taxpayer is required to claim input tax credit.The bench of Justice Sanjay K. Agrawal and Justice Radhakishan Agrawal has observed that Section 16 of the CGST Act is violative of neither Article 14 of the Constitution …

Objections U/S 36 Of The A&C Act Permissible Only On Issues Relating To Patent Or Inherent Lack Of Jurisdiction Of The Tribunal: Jharkhand High Court
1 year, 7 months ago

Objections U/S 36 Of The A&C Act Permissible Only On Issues Relating To Patent Or Inherent Lack Of Jurisdiction Of The Tribunal: Jharkhand High Court

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The Jharkhand High Court has held that the objections under Section 36 of the A&C Act permissible only on issues relating to patent or inherent lack of jurisdiction of the tribunal. The Bench of Justice Anubha Rawat Choudhary held that challenge to an arbitral award can only be on the grounds enshrined under Section 34 of the Act, nevertheless, it …

Jharkhand High Court Allows Migration Of The TDS Amount Under GST
2 years, 1 month ago

Jharkhand High Court Allows Migration Of The TDS Amount Under GST

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The Jharkhand High Court has held that the unadjusted TDS amount has to be treated as an input tax credit amount and is required to be carried forward in the next succeeding months.The division bench of Acting Chief Justice Aparesh Kumar Singh and Justice Deepak Roshan has observed that the unadjusted TDS amount would have been otherwise refundable to the …

Tax Cases Weekly Round-Up: 4 September To 10 September, 2022
2 years, 6 months ago

Tax Cases Weekly Round-Up: 4 September To 10 September, 2022

Live Law  

Bombay High Court Case Title – SAT Industries Limited v. Union of India & Anr. Madras High Court Case Title: India Yamaha Motor Private Limited Versus The Assistant Commissioner Citation: 2022 LiveLaw 384 The Madras High Court has ruled that interest on late GST remittances is levied even if credit in electronic cash or credit ledgers is available. Versus The …

If Assessee Disputes Interest Liability Then Dept. Has To Follow Procedure Laid Down u/s 73 or 74 of the CGST Act: Jharkhand High Court
2 years, 6 months ago

If Assessee Disputes Interest Liability Then Dept. Has To Follow Procedure Laid Down u/s 73 or 74 of the CGST Act: Jharkhand High Court

Live Law  

The Jharkhand High Court has held that if any assessee disputes the liability of interest under Section 50 of the CGST Act, then the department has to follow the specific procedure as stipulated under Section 73 or 74 of the CGST Act. The division bench of Justice Aparesh Kumar Singh and Justice Deepak Roshan has observed that the department failed …

Levy Of GST On Mining Royalty And Allied Charges: Jharkhand High Court Grants Interim Protection
2 years, 10 months ago

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

Live Law  

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

Claim Of Refund And Interest Shall Be Dealt Under The Existing Law On Central Excise And Not As Per CGST Act. Punjab & Haryana High Court Rejects The Plea Of Revenue
2 years, 11 months ago

Claim Of Refund And Interest Shall Be Dealt Under The Existing Law On Central Excise And Not As Per CGST Act. Punjab & Haryana High Court Rejects The Plea Of Revenue

Live Law  

The Punjab and Haryana High Court has held that the revenue department cannot take the plea of transfer of jurisdiction due to GST regime against assessee's claim for refund of central excise duty and interest. The Bench, consisting of Justices Ajay Tewari and Pankaj Jain, ruled that the Income Tax Act, 1961 and Central Excise Act, 1944 are pari materia …

Five CLAT Aspirants Move SC Against Jharkhand HC Order Dismissing The Petition Challenging NLAT 2020 [Read Petition]
4 years, 6 months ago

Five CLAT Aspirants Move SC Against Jharkhand HC Order Dismissing The Petition Challenging NLAT 2020 [Read Petition]

Live Law  

Five CLAT aspirants has approached the Supreme Court challenging the Jharkhand High Court Judgment which dismissed their petition challenging the NLSIU's decision to hold a separate Admission Test -NLAT2020 According to the petitioners the entire purpose of CLAT would be frustrated by the holding of a separate NLAT by NLSIU as is sought to be done for the current academic …

GST - No Interest Recovery Without Show Cause Notice & Adjudication : Jharkhand HC [Read Judgment]
4 years, 10 months ago

GST - No Interest Recovery Without Show Cause Notice & Adjudication : Jharkhand HC [Read Judgment]

Live Law  

The process of recovery of interest cannot be initiated against an assessee under the Central Goods and Services Tax Act without a prior show cause notice and adjudication proceedings, Jharkhand High Court has held. On this principle, a bench comprising Justices HC Mishra and Deepak Roshan set aside an order issued by the GST Department to a partnership firm for …

Denial Of Transitional Credit: Gujarat-Based Firm Moves HC; Notice Issued To Centre, GST Council [Read Petition]
6 years, 11 months ago

Denial Of Transitional Credit: Gujarat-Based Firm Moves HC; Notice Issued To Centre, GST Council [Read Petition]

Live Law  

The Gujarat High Court has issued notices to the Centre, the GST Council, GST network and the state of Gujarat on a petition moved by a Vadodara-based company and its shareholder urging that certain provisions of the Gujarat GST Act and the Central GST Act be declared unconstitutional and ultra vires in as much as it denies transitional credit.A bench …

SC Upholds Constitutional Validity Of Sec. 35F Of Central Excise Act
7 years, 11 months ago

SC Upholds Constitutional Validity Of Sec. 35F Of Central Excise Act

Live Law  

The Supreme Court has dismissed a special leave petition filed in the matter of Satya Nand Jha vs Union of India challenging the constitutional validity of Section 35F of the Central Excise Act, 1944.A bench comprising Justice Madan B Lokur and Justice Adarsh Kumar Goel dismissed the SLP and upheld the constitutional validity of Section 35F as held by the …

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