Central Goods and Service Tax Act, 2007
S. 169: Service of notice in certain circumstances – Show cause notice and consequential orders – Required to be signed by concerned officer and same had to be affixed with digital signature if they were up loaded on GST portal .[ Art , 226 ]
S. 74 : Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed , or utilised by reason of fraud or any wilful – misstatement or suppression of facts – Adjudication – Natural justice – Adjudication – Show cause notice – Recovery – Strictures against department – Commissioner of Sate Tax directed to issue appropriate guidelines /circular / notification elaborating the procedure for issuance of show cause notice , adjudicating and recovery proceedings . [ S. 73(5), 74(1), 74(5) , Art , 226 ]
Central Goods and Service Tax Act , 2017 .
S. 107 : Appeals to Appellate Authority – Certified copy of assessment order – Non submission of certified copy of assessment order while filing the appeal – Technical defect – Writ is allowed- Appellate Authority was directed to dispose of the appeal with reasoned order in accordance with law [ Odisha Goods and Service tax Act, 2017 , S. 107, Limitation Act , 1963 , S .5 , Art , 226 ]
Central Goods and Service Tax Act , 2017 .
S. 16: Input tax credit – Eligibility and conditions for taking input tax credit – Scrutiny of returns – Conversion of partnership firm into Private Limited company – ITC claim made to jurisdictional GST officer in another State should not be rejected due to change in GSTIN as a result of change of partnership in to private limited Company [ S.61, Art , 226 ]
Central Goods and Service Tax Act, 2017
S. 107: Appeals to Appellate Authority – Powers of Revisional Authority – Limitation – Electronic filing of appeals – Orders received physically -Orders were not uploaded – Limitation period would start when order is uploaded on GST portal and not when order is received physically [ S. 108 Art, 226 ]
Central Goods and Service Tax Act, 2017
S.79:Recovery of tax – Order passed relying on material which was supplied to violates principle of natural justice – Matter remanded back for fresh adjudication after furnishing material relied upon and after giving an opportunity of personal hearing to the petitioner .[ Art, 226 ]
Central Goods and Service Tax Act , 2007 ( CGST)
S. 29: Cancellation or suspension of registration- Show cause notice – Adjudication order vague – Cancellation of Registration was not sustainable – Stricture against Department – Adjudication order was quashed – Court observed that it was beyond under standing of Court as to why its officers were not ready to understand and improve .[ Art , 226 ]
Maharashtra Value Added Tax , 2002 (MVAT) –Central Sales Tax Act , 1956 (CST)
S. 23 : Assessment – Order passed without giving an opportunity of personal hearing – High Court quashed the Assessment order – On appeal the Supreme Court held that , when an alternative remedy of filing an appeal is available under the Act , High Court should not have entertained the writ petition – Order of High Court is set aside [S. 23(2), Sales Tax Act , 1856 , S. 9(2), Art , 226, 227 ]
Central Goods and Services Tax , 2017 –Central Goods and Services Tax Rules , 2017
S. 62 : Assessment of non -filers of returns – Interest on delayed payment of tax – Central Goods and Services Tax Rules , 2017 – Registration- Strictures against Departmental Officers – Cancellation of registration by Commercial Tax Officer on basis of vague show cause notice in one line order – Officer making mockery of justice and provisions of law – Not to remain in office on such understanding of law – Cancellation of registration was set aside – Liberty was given authority to issue fresh show cause notice [ [S. 50, R. 21 , 86A]
Service Tax , Finance Act , 1994 .( 1994) 207 ITR 53 (St) (91 )
S . 74: Rectification of mistake –Precedent – Decision rendered by the Tribunal for assessee’s own case is binding on the Commissioner ( Appeals ) – Failure to consider the decision is mistake apparent on record .[ Art , 226 ]