Regulatory Measures Under GST Laws Necessary To Prevent Tax Evasion, Not Violative Of Fundamental Right To Trade: Calcutta High Court
3 months 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, which are crucial for determining tax liability, justifying the imposition of penalties under the GST framework.” In this light, the Court said that petitioner's claim of procedural violations could not render the detention and subsequent proceedings invalid, as the core findings of the case remained unaffected. It further observed, “petitioner's invocation of Article 19 of the Constitution, claiming that the actions of the tax authorities infringed upon the fundamental right to carry on trade, is rejected as regulatory measures under the GST laws are necessary to ensure compliance and prevent tax evasion and do not constitute a violation of fundamental rights.” The High Court also agreed with the Respondents that Petitioner's failure to maintain consistent and transparent inventory records supports the inference of intent to evade taxes.

Trade High Court Constitution Tax Tax Evasion Gst Goods Respondents Petitioner Court Declared Gst Laws Regulatory Measures Prevent Tax Evasion  necessary  petitioners  goods  measures  regulatory  court  declared  violative  laws  gst  verification  tax  valuation  respondents  prevent  right  high  trade

History of this topic

Proceedings U/S 129 Of GST Act Are Summary Proceedings, Burden To Prove Actual Movement Of Goods Lies On Assesee: Allahabad High Court
4 days, 17 hours 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 …

Error By Supplier In Mentioning GSTN Of Trader Can't Form Basis To Reject ITC On Purchases: Delhi High Court
4 days, 19 hours 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 …

Delhi High Court Allows Indigo Airlines' Plea, Holds Levy Of Additional IGST On Repaired & Re-Imported Aircraft Parts To Be Unconstitutional
2 weeks, 2 days ago

Delhi High Court Allows Indigo Airlines' Plea, Holds Levy Of Additional IGST On Repaired & Re-Imported Aircraft Parts To Be Unconstitutional

Live Law  

In big relief to Indigo airlines, the Delhi High Court has held that an additional levy of Integrated Goods and Services Tax and cess under Section 3 of the Customs Tariff Act, 1975 on re-import of aircraft parts that were repaired abroad, is unconstitutional. A division bench of Justice Yashwant Varma and Ravinder Dudeja observed that “additional duty even after …

[CGST ACT] Dept Can't Seize Goods If Quantity Or Weight Of Goods Is Found Correct On Physical Verification: Calcutta High Court
2 weeks, 5 days ago

[CGST ACT] Dept Can't Seize Goods If Quantity Or Weight Of Goods Is Found Correct On Physical Verification: Calcutta High Court

Live Law  

The Calcutta High Court stated that GST department cannot seize the goods if the quantity or weight of the goods is found correct on physical verification. The Division Bench of Chief Justice T.S Sivagnanam and Justice Hiranmay Bhattacharyya noted that the quantity or the weight of the goods, which were carried in the vehicle, has been found to be correct …

Supreme Court Upholds Constitutionality Of GST Act Provisions On Arrest & Summons
3 weeks, 1 day ago

Supreme Court Upholds Constitutionality Of GST Act Provisions On Arrest & Summons

Live Law  

The Supreme Court has upheld the Constitutional validity of Sections 69 and 70 of the Goods and Services Tax Act, which provide for the power to arrest and the power to summon.The Constitutionality of these provisions were challenged on the ground that the Parliament lacked the legislative competence to enact them. The Supreme Court has upheld the Constitutional validity of …

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

S.69 CGST Act | Commissioner Must Specify Necessity Of Arrest In Addition To 'Reasons To Believe' That Assessee Committed Offence: Gauhati HC
1 month, 3 weeks 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 …

Service Tax Liability Cannot Be Fastened On Implementation Of Govt Projects: Calcutta High Court
2 months, 1 week ago

Service Tax Liability Cannot Be Fastened On Implementation Of Govt Projects: Calcutta High Court

Live Law  

The Calcutta High Court has held that construction of canals/ pipelines/ conduits to support irrigation, water supply or for sewerage disposal, when provided to the Government, cannot be exigible to service tax. A division bench of Chief Justice TS Sivagnanam and Justice Hiranmay Bhattacharyya relied on two Circulars issued by the Central Board of Indirect Taxes and Customs to observe, …

Tax Weekly Round-Up [23rd December - 29th December 2024]
2 months, 3 weeks ago

Tax Weekly Round-Up [23rd December - 29th December 2024]

Live Law  

HIGH COURTS Bombay HC ITO Acted On Complete Change Of Opinion On Same Material With Intent To Review Assessment Order Passed By Him: Bombay HC Quashes Reopening Case Title: Imperial Consultants and Securities vs. Deputy CIT Case no. Amendment In Finance Act Can't Retrospectively Affect Vested Right Of Taxpayer To Adjudicate Settlement Application U/S 245: Calcutta HC Case Title: Pradeep …

GST Department's Effective Adjudication Of Matter Cannot Be Scuttled By Seeking Writ Remedy: Calcutta High Court
2 months, 3 weeks 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
2 months, 3 weeks 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 | Delhi HC Orders Refund Of Service Tax Paid On Ocean Freight, Cites Gujarat HC Judgment Declaring It Unconstitutional
3 months ago

GST | Delhi HC Orders Refund Of Service Tax Paid On Ocean Freight, Cites Gujarat HC Judgment Declaring It Unconstitutional

Live Law  

The Delhi High Court on Thursday ordered the GST Department to refund the service tax paid by certain importers on ocean freight. The division bench also relied on judgment rendered by the Ahmedabad Bench of the CESTAT in Commissioner of Service Tax vs. Kiri Dyes and Chemicals Limited where it was held, “the issue whether Ocean Freight/ Sea Transportation service …

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, 2 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 …

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

[GST] Penalty Can't Be Imposed On Goods In Transit With Tax Invoice & E-Way Bill, Citing Subsequent Suspension Of Registration: Allahabad HC
4 months, 1 week ago

[GST] Penalty Can't Be Imposed On Goods In Transit With Tax Invoice & E-Way Bill, Citing Subsequent Suspension Of Registration: Allahabad HC

Live Law  

The Allahabad High Court has set aside the demand and penalty order passed under Section 129 of the Central Goods and Services Tax Act 2017 against a trader whose GST registration came to be suspended, after it found that the goods in transit were accompanied with proper tax invoice and e-way bill. Significant to note that the tax invoice and …

Commercial Tax Officer Not Obligated To Physically Verify E-Way Bills: Madras High Court
7 months ago

Commercial Tax Officer Not Obligated To Physically Verify E-Way Bills: Madras High Court

Live Law  

The Madras High Court has quashed the suspension order of a commercial tax officer who issued refunds to fake exporters without verification.The bench of Justice N. Anand Venkatesh has observed that, as a quasi-judicial authority, if the petitioner has fulfilled all the requirements that are provided under the relevant Act and the circular, that by itself is sufficient compliance before. …

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

Indirect Tax Weekly Round-Up: 21 To 27 July 2024
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 …

Kerala High Court Dismisses Indian Medical Association's Petition Challenging GST Levy On Supply Of Goods And Services To Its Members
7 months, 3 weeks 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 …

GST dilemma: The burden of related party transactions
9 months ago

GST dilemma: The burden of related party transactions

New Indian Express  

Introduction: The Goods and Services Tax marks a pivotal transformation in the landscape of taxation, fundamentally altering the way taxes are assessed and collected. Delving into its intricacies, particularly concerning Related Party Transactions, holds paramount importance for businesses endeavouring to navigate the realms of regulatory compliance and financial prudence effectively. GST implementation & Objectives: Introduced in India in July 2017, …

Supreme Court Seeks Data Of GST Arrests, Says Citizens' Harassment Won't Be Allowed Due To Any Ambiguity In Arrest Provisions
10 months, 2 weeks ago

Supreme Court Seeks Data Of GST Arrests, Says Citizens' Harassment Won't Be Allowed Due To Any Ambiguity In Arrest Provisions

Live Law  

While hearing a batch of petitions challenging penal provisions of GST Act, Customs Act, etc. as non-compatible with the CrPC and the Constitution, the Supreme Court on Thursday expressed concerns about the ambiguity in Section 69 of the GST Act and conveyed that it would interpret the law to "strengthen" liberty, if need be, but not allow citizens to. as …

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 …

GST | Production Of Invoice, E-Way Bill After Detention Does Not Absolve Assessee Of Penalty: Allahabad High Court
1 year ago

GST | Production Of Invoice, E-Way Bill After Detention Does Not Absolve Assessee Of Penalty: Allahabad High Court

Live Law  

The Allahabad High Court has held that absence of tax invoices and/or e-way bill at the time of interception and their subsequent production does not absolve the assesee from the liability of penalty under the Goods and Service Tax Act. The Court held in absence of tax invoices and/or e-way bill with the goods in transit, the burden to prove …

GST | Only Typographical/ Clerical Error In Documents, Initial Burden On Department To Prove Intention To Evade Tax: Allahabad High Court
1 year ago

GST | Only Typographical/ Clerical Error In Documents, Initial Burden On Department To Prove Intention To Evade Tax: Allahabad High Court

Live Law  

The Allahabad High Court has held that in case of no discrepancies or clerical errors in the documentation, the initial burden to prove that there is intention to evade tax lies on the department. The Court held that the department did not attempt to discharge its burden prove intention to evade tax on part of the petitioner. Relying on its …

GST Needs A Robust Dispute-Resolution Mechanism - News18
1 year, 1 month ago

GST Needs A Robust Dispute-Resolution Mechanism - News18

News 18  

The Goods and Services Tax was introduced to rationalise the indirect tax system in India, thereby creating a common national market for goods and services. Disputes on an interpretation of the law, unsatisfactory advance ruling mechanism, and revenue-centric approach by tax authorities have led to an increase in litigation. For example, the ‘Sabka Vishwas Scheme 2019’ resolved around 49,534 pre-GST …

'Beneficial Legislation, Promotes Consumer Welfare': Delhi High Court Upholds Anti-Profiteering Provisions Under CGST Act And Rules
1 year, 1 month ago

'Beneficial Legislation, Promotes Consumer Welfare': Delhi High Court Upholds Anti-Profiteering Provisions Under CGST Act And Rules

Live Law  

The Delhi High Court has upheld the provisions concerning anti-profiteering measure and establishment of National Anti-Profiteering Authority under the Central Good and Services Tax Act, 2017 and its Rules, observing that they are in the nature of a beneficial legislation as they promote consumer welfare.A division bench of Acting Chief Justice Manmohan and Justice Dinesh Kumar. The Delhi High Court …

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 …

Company Taking Calculated Business Risk Cannot Challenge Root Of Contract Merely Due To Change In Tax Laws: Calcutta HC Denies GST Refund
1 year, 3 months ago

Company Taking Calculated Business Risk Cannot Challenge Root Of Contract Merely Due To Change In Tax Laws: Calcutta HC Denies GST Refund

Live Law  

The Calcutta High Court has recently dismissed writ petitions by M/s Kayal Construction, which had been awarded tenders floated by the state government, on the condition that the petitioner would bear expenses for all the taxes/cess payable. Mere replacement of Sales Tax, Excise Duty, VAT and other similar taxes by the GST regime does not change such parameters in any …

UPGST | For Claiming ITC, Burden On Assesee To Prove Genuineness Of Transaction Beyond Doubt: Allahabad High Court
1 year, 5 months ago

UPGST | For Claiming ITC, Burden On Assesee To Prove Genuineness Of Transaction Beyond Doubt: Allahabad High Court

Live Law  

The Allahabad High Court has held that input tax credit cannot be claimed by an assesee if he has failed to discharge the burden to prove the actual transaction and physical movement of goods beyond doubt. Referring to Section 16 and 74 of the UP Goods and Service Tax Act, 2017, Justice Piyush Agrawal held “it is evident that in …

Difficulties Faced On Initial Phase Of GST Implementation, Kerala High Court Sets Aside Disallowance Of ITC
1 year, 5 months ago

Difficulties Faced On Initial Phase Of GST Implementation, Kerala High Court Sets Aside Disallowance Of ITC

Live Law  

The Kerala High Court recently addressed the difficulties faced by small scale dealers during the initial phases of GST implementation in understanding the provisions of GST Act. Justice Dinesh Kumar Singh set aside the orders of the assessing authority disallowing the input tax credit claims of the petitioners and observed thus, “The period involved is 2017-18 when the GST regime …

Section 67(2) Of The GST Act Does Not Empower Seizure Of Currency Available In Premises During Search: Delhi High Court
1 year, 6 months ago

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

Live Law  

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 …

Supreme Court Issues Notice On Pleas Challenging Arrest & Summoning Powers Of GST Officials
1 year, 6 months ago

Supreme Court Issues Notice On Pleas Challenging Arrest & Summoning Powers Of GST Officials

Live Law  

The Supreme Court on August 25 issued notice in two similar writ petitions filed under Article 32 of the Constitution of India, challenging the constitutional validity of several provisions of the Central Goods and Services Tax Act, 2017 including Section 69, 70. As per the said petitions, Sections 69 and 70 of the CGST Act are unconstitutional as being provisions …

Buyer Not Liable For Seller's Default: Calcutta High Court Set Aside ITC Reversal Demand Against Buyer
1 year, 7 months ago

Buyer Not Liable For Seller's Default: Calcutta High Court Set Aside ITC Reversal Demand Against Buyer

Live Law  

The Calcutta High Court has held that before directing the recipient of service or buyer to reverse the input tax credit and remit it to the government, the department ought to have taken action against the selling dealer.The bench of Chief Justice T.S. The Calcutta High Court has held that before directing the recipient of service or buyer to reverse …

State GST Dept. Doesn’t Have Jurisdiction To Retain Amount Of Tax On Export Transactions: Bombay High Court
1 year, 8 months ago

State GST Dept. Doesn’t Have Jurisdiction To Retain Amount Of Tax On Export Transactions: Bombay High Court

Live Law  

The Bombay High Court has held that CGST/MGST authorities would not have jurisdiction to retain the amount of tax on export transactions.The bench of Justice G. S. Kulkarni and Justice Jitendra S. Jain has directed the state government to transfer the amount to the Central Government.The petitioner was required to deposit tax on the export transaction in question with the …

No Case Of Tax Evasion Made Out As Goods Meant For Export Were Taken Back To The Factory For Repairs: Calcutta High Court
1 year, 8 months ago

No Case Of Tax Evasion Made Out As Goods Meant For Export Were Taken Back To The Factory For Repairs: Calcutta High Court

Live Law  

The Calcutta High Court has held that no case of tax evasion was made out as goods meant for export were taken back to the factory for repairs.The bench of Chief Justice T. S. Sivagnanam and Justice Uday Kumar has observed that as per the e-Way Bill, no tax was payable since the goods, which were owned by the appellants, …

Delhi HC Upholds GST On Auto Ride Through Platforms Like Uber
1 year, 11 months ago

Delhi HC Upholds GST On Auto Ride Through Platforms Like Uber

News 18  

The Delhi High Court has upheld the Centre’s decision to levy GST on the services offered by an auto-rickshaw or other non-air-conditioned carriages through electronic commerce operators like Uber. A bench headed by Justice Manmohan dismissed the petitions of Uber India Systems Private Ltd and others challenging the 2021 central government notifications making fare in respect of a booking through …

Be ready to pay GST while booking autos! Delhi HC upholds Centre’s notification
1 year, 11 months ago

Be ready to pay GST while booking autos! Delhi HC upholds Centre’s notification

Live Mint  

The Delhi High Court has dismissed three petitions filed by Uber India Systems Private Limited, Pragatisheel Auto Rickshaw Driver Union, and IBIBO Group Private Limited challenging the central government's imposition of Goods and Services Tax on online booking of autorickshaw rides through ride-sharing applications. Uber India Systems Private Limited argued in its submissions that the imposition of GST on autorickshaw …

Delhi High Court Upholds Notifications Levying GST On Auto Rikshaw, Bus Services Booked Through Apps Like Uber, Ola
1 year, 11 months ago

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

Live Law  

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 …

GST Dept. Empowered To Detain Vehicle And Seize The Goods: Calcutta High Court Upholds Penalty
2 years, 1 month ago

GST Dept. Empowered To Detain Vehicle And Seize The Goods: Calcutta High Court Upholds Penalty

Live Law  

The Calcutta High Court has held that the GST department was lawfully permitted to impose a penalty under Section 129 as well as the SGST as the goods were found to be detained in the territory of the state.The bench of Justice Bibek Chaudhuri has observed that Section 129 of the Central Goods and Services Tax Act, 2017, empowers the …

Writ Court Can’t Classify Products Under Customs Tariff Act, Technical Analysis Is Required: Calcutta High Court
2 years, 1 month ago

Writ Court Can’t Classify Products Under Customs Tariff Act, Technical Analysis Is Required: Calcutta High Court

Live Law  

The Calcutta High Court has held that a writ court cannot answer the classification of products under the Customs Tariff Act as it requires technical analysis.The single bench of Justice Md. The Calcutta High Court has held that a writ court cannot answer the classification of products under the Customs Tariff Act as it requires technical analysis. Nizamuddin has observed …

No Provision In GST Act for Confiscating Currency From The Premises : Delhi High Court
2 years, 1 month ago

No Provision In GST Act for Confiscating Currency From The Premises : Delhi High Court

Live Law  

The Delhi High Court ruled that there is no provision in the GST Act that would allow for the forcible removal of currency from the premises of any person.The division bench of Justice Vibhu Bakhru and Justice Amit Mahajan has observed that the powers of search and seizure are draconian powers and must be exercised strictly in terms of the …

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 …

Physical verification of business premises; GST dept failed to issue notice : Delhi High Court
2 years, 3 months ago

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

Live Law  

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 …

Calcutta High Court Directs State Government To Make Scheme Providing Industrial Incentives GST- Compliant
2 years, 5 months ago

Calcutta High Court Directs State Government To Make Scheme Providing Industrial Incentives GST- Compliant

Live Law  

The Calcutta High Court has ruled that industrial units cannot be kept in a limbo and denied the incentives, which were specifically promised to them, on the ground of change of the tax regime from VAT to GST. The Single Bench of Justice Moushumi Bhattacharya held that the issue of legitimate expectation was involved in the case, and hence, the …

GST Registration Cancellation: Madras High Court Directs Changes In Architecture Of GST Portal
2 years, 5 months ago

GST Registration Cancellation: Madras High Court Directs Changes In Architecture Of GST Portal

Live Law  

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 …

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 …

Tax Cases Monthly Round-Up: July 2022
2 years, 7 months ago

Tax Cases Monthly Round-Up: July 2022

Live Law  

Indirect Tax Supreme Court Case Title: Commissioner of Customs And Central Excise, Amritsar v. M/s. Madras High Court Case Title: M/s.Anantham Retail Private Limited Versus State Tax Officer Citation: 2022 LiveLaw 283 While quashing the assessment order, the Madras High Court held that a demand for GST, interest, and penalty on Form DRC-01A cannot be made without the issuance of …

Assessee Should Be Given Opportunity To Produce Evidence Which Has Impact On Tax Liability : Calcutta High Court
2 years, 9 months ago

Assessee Should Be Given Opportunity To Produce Evidence Which Has Impact On Tax Liability : Calcutta High Court

Live Law  

The Calcutta High Court bench has held that assessees should be given the opportunity to produce evidence which has an impact on tax liability. However, subsequently, the writ petitioner received the document dated August 25, 2021, which impacts the tax liability of the appellant/writ petitioner. The certificate is material evidence which the revisional authority needs to consider in order to …

A timely reminder: The Hindu Editorial on Supreme Court’s GST verdict
2 years, 10 months ago

A timely reminder: The Hindu Editorial on Supreme Court’s GST verdict

The Hindu  

Pronouncing its verdict on a protracted dispute over the levy of Goods and Services Tax on ocean freight charges paid by importers, the Supreme Court on Thursday held that such a tax was untenable. While amending the Constitution to pave way for the tax system that subsumed multiple central and State levies, Parliament had intended for the Council’s recommendations to …

Discover Related