It is sought to be submitted that no reason has been assigned for seizure of the goods and the reason assigned in the Form GST MOV-06 for seizure of the goods that the purchaser firm was not in existence and it was a fake sale and invoice, is absolutely false.
HC set aside order raising a demand of tax and penalty for release of the goods. Held that, neither SCN nor order of demand stated reasons for imposing tax liability as well as penalty.
held that the assessee cannot be penalised by demanding late fee where, assessee had not filed GST returns due to cancellation of GST Registration on factually incorrect grounds.
HC held that, seizure under Section 67 of CGST Act is limited to goods liable for confiscation or any documents, books or things which may be useful for or relevant to any proceedings and ‘cash’ does not fall within definition of ‘goods’
Under the Companies Act, 2013, the Odisha High Court rules that an assessee cannot claim a supplementary refund based on a fresh calculation after the processing of the original refund application. In Vedanta Ltd. vs. Union of India, the court states that when Input Tax Credit (ITC) is claimed for multiple units under a single GSTIN, the assessee cannot seek supplementary refund by treating each unit as a separate entity.
Prosecution case against petitioner is that he created fake firms for availment and passing of fake/ ineligible Input Tax Credit (ITC) to facilitate existing beneficiary firms.
HC permitted assessee to make necessary changes to its Form GSTR 3B returns for July, 2017 and March, 2018 and held that, allowing the assessee to make such changes, would not cause any prejudice to Revenue Department nor would it upset the chain of credit under GST
CESTAT Held that, installation of ‘thermal insulation’ is a covered under definition of Works Contract Service & therefore, Service Tax is not demandable.
HC quashed and set aside the orders blocking Electronic Credit Ledger (ECL) of assessee without providing an opportunity of personal hearing.
All types of jaggery pre- packed and labelled are exigible to GST at 5% as per SI. No. 91A of Notification No. 1/2017-Central Tax (Rate) dated June 28, 2017
