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 ]

Central Goods and Service tax Act , 2017 .

S. 83 : Provisional attachment to protect revenue in certain cases – Provisional attachment of bank account under sections, 62, 63 , 64 , 67 ,73 or 74 are not maintainable in absence of any proceedings . [S. 62, 63, 64, 67 , 73, 74 , Art , 226 ]

GST .

Lawyers in individual capacity – Legal consultancy services – Service tax and GST – Notice issued to lawyers to prove that they are individual lawyers – Notice was quashed – Directed the GST Commissioner to instruct its subordinate offices not to issue such notices ( [ Art, 226 ]

Limitation Act, ( 36 of 1963 )
S. 5: Extension of prescribed period in certain cases – First appeal- Appellate Court cannot decide appeal unless application for condonation of delay is decided in favour of the appellant . [ CPC, 1908 , Rule 11, 13 , O. 43 ]

Goods and Service Tax Act, 2017 (IGST).

S. 13 (8) (b) : Constitutional validity – Service provider – Deeming fiction – Export of service – The export of service by the petitioner as intermediary would be treated as intra-state supply of services under section 13(8)(b) read with section 8(2) of the IGST Act rendering such transaction liable to payment of central goods and services tax (CGST) and state goods and services tax- Split judgements while deciding upon the Constitutional validity of section 13(8)(b) and section 8(2) of the Integrated Goods and Service Tax Act, 2017 (IGST).- Matter referred to Chief Justice . [ S.8(2 ) ]

Central Excise Tariff Act , 1985

S.3 : Levy of duty -Emergency power of Central Government to increase duty of excise – Classification- 100% pure coconut oil in small packing-classifiable under HSN code 15.13-Department classified the packs below 2kg. as “hair oil” under HSN 33.05-classification issues to be resolved based on Rules for interpretation, Chapter Notes, Supplementary Notes, circulars/instructions issued by CBEC and other authorities-Amendment in Central Excise Tariff Heading Act, 1985 w. e. f. 28-02-2005 realigning the tariff headings with HSN-Explanatory Notes under HSN not included in amended CET-whether to be considered-applicability of common parlance test-whether necessary-Difference of opinion in two judges- matter referred to Larger Bench.[ Central Excise Tariff Act , 1985 , Medical and Toilet Preparations Excise Duties Act , 1955 , S.2 , Standards of Weights and Measures ( Packaged commodities ) Rules , 1977, Uttar Pradesh Sales Tax Act , 1948 , S,37B ]

Central Excise Act, 1944
S.4 : Assessee – Death of assessee – Assessment abates and legal representative not liable unless specifically provided for in the taxing statute .[ S. 3, 2, 4(3)(a) ]