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The P&H High Court has held that GST Act: Dept is carrying out abrupt arrests driven by some inexplicable urgency rather than necessity. However, it does not pursue the trial with the same urgency. The slow-paced trials is symptomatic of a systemic problem (i) The GST regime was implemented on 01.07.2017 and interestingly, since its commencement, only a solitary conviction has been… Read More ...
The Delhi High Court has held that An Advocate cannot be subjected to harassment by a search and seizure conducted at his office unless and until there is some material for the GST Department to show that the advocate himself is not merely representing his client but is also personally involved in the alleged illegality. For the said purpose, some prima facie… Read More ...
The Bombay High Court has held that Goods and Service-Tax Act, 2017 S. 132 : Punishment for certain offences-Fraud-Fraudulent misuse of Aadhaar and Permanent Account No (PAN)-Identity theft- Strictures-Opened a bank account and obtained GST registration-Opened a bank account- Inaction by statutory authorities and law enforcement agencies-Directions for cancellation and redressal-Compensation denied-Liberty to file criminal complaint- Citizens of the Country who toils… Read More ...
The Delhi High Court has held that The Department sends automated e-mails and SMSs whenever anything is uploaded on the portal. If the taxpayer is not diligent in checking the portal & no reply to the Show Cause Notice is filed, the department cannot be blamed (i) A perusal of the screenshot shows that the reminder notice was clearly visible on 09th… Read More ...
The Bombay High Court has held that Maharashtra Goods and Service Tax, Act, 2017 S. 73 : Demands and Recovery-Tax evasion- Reward for providing information related to tax evasions-Reward determined but not paid by the government-Reward scheme should be operated fairly and avoid frivolous objections-Government directed to pay the reward with interest in case of delay-Circular GR No.STA-2004/CR-103 Taxation-2 dt. 05-06-2007. [S.… Read More ...
The Bombay High Court has held that Maharashtra Goods and Service Tax (MGST Act), 2017 S: 83 : Provisional attachment to protect revenue in certain cases-Cash credit accounts-Not a property of the account holder-Cannot be attached provisionally u/s 83- Directed to withdraw the attachment within 24 hours. [S.83(1), Art. 226] The petitioner’s cash credit account with ICICI Bank was provisionally attached under… Read More ...
The Bombay High Court (Nagpur Bench) has held that GST is not applicable to the transfer of development rights (TDR) or Floor Space Index (FSI) as part of a development agreement (i) Entry 5B of the Notification dated 28.6.2017 relates to services which can be said to be supplied by any person by way of transfer of development rights or Floor Space Index (FSI)… Read More ...
The Supreme Court has held that (i) The Central Board of Indirect Taxes and Customs must re-examine the provisions/timelines fixed for correcting the bonafide errors. Time lines should be realist as lapse/defect invariably is realized when input tax credit is denied to the purchaser when benefit of tax paid is denied. Purchaser is not at fault, having paid the tax amount.… Read More ...
The Supreme Court has held that (i) It appears that on account of mistakes or errors getting noticed on the input tax credit, and the input tax credit being subsequently denied to the purchaser, the Revenue has been taking the stand that rectification is not possible after expiry of the period prescribed under Sections 37(3) and 39(9) of the Central Goods… Read More ...
The Bombay High Court has held that S. 73 : Determination of tax not paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful -misstatement or suppression of facts - Demands and recovery - Mere claim of demand being without jurisdiction does not warrant waiver of statutory pre-deposit requirement for filing… Read More ...