K. R. Steel Traders Vs State of Bihar (Patna High Court) Summary Order in GST DRC-07 quashed by Patna High Court for violating the principles of natural justice M/s K.R. Steel Traders (Petitioner) filed petition being aggrieved against Order dated August 16, 2019 passed by the Joint Commissioner of State Taxes, Patna South Circle and […]
The case of the petitioner is that the impugned attachment under Section 83 of the CGST Act is without any statutory sanction as it is consequent upon action under Section 67 of the Act, which deals with the power of the authorities to engage in inspection, search and seizure. The scope of Section 87 is wholly based upon the ‘opinion’ of the concerned Commissioner to the effect that the interests of the revenue were to be safeguarded and sanctioning coercive recovery proceedings of the nature of bank attachment in a particular case.
Ankit Gupta challenges assessment order and recovery notice in Rajasthan HC, citing lack of proper hearing. HC dismisses, citing alternative statutory remedy of appeal.
Md. Abul Kalam Vs Union of India (Gauhati High Court) It is trite, though of great significance that if any oral argument is advanced, only the Judge who had heard can appreciate the nuances of the case, the evidence adduced, based on oral arguments submitted by the parties or through the counsel. Naturally if hearing […]
Transway Wine Pvt. Ltd. Vs PCIT (Calcutta High Court) Impugned notice is quashed solely on the ground that the impugned notice was issued in the name of non-existing company in spite of revenue having notice and knowledge of non-existence of such Company. Quashing of this notice will not prevent the respondents from issuing fresh notice in […]
SRC Chemicals Private Limited & Anr. Vs Central Board of Indirect Taxes (Bombay High Court) As petitioner did not receive the refund of IGST, petitioner approached the customs office to check the status of its refund. Petitioner No.1 was informed that unless export data was transmitted from GSTN (GST Network) to ICEGATE (Indian Customs Electronic […]
Sureshkumar S. Lakhotia Vs National e-Assessment Centre & Ors. (Bombay High Court) In this case HC Quashed the Final assessment order passed by National Faceless Assessment Centre (NaFAC) quashed as insufficient time was not given to respond to Draft Assessment Order. The matter is remanded back to the concerned authority to consider denovo and pass […]
Rule 90(3) read with the Circular dated 18.11.2019 providing for fresh application after deficiency memo to also be filed within limitation for original application is ultra vires
Formative Tex Fab Through Its Partner Ratan Kumar Saraf Vs State of Gujarat (Gujarat High Court) HC held that continuing the attachment after completion of one year is violative of provisions of Section 83 of the CGST / GGST Act, 2017. HC held that State cannot insist on continuing with something which is impermissible under the law. HC […]
Kesoram Industries Ltd. Vs Assistant Commissioner of Central GST & Central Excise (Andhra Pradesh High Court) The Writ Petition was filed to get relief of levy of interest on late payment. Section 107 of the Act clearly provides an efficacious alternative remedy to the petitioner to approach the appellate authority. It is, indeed, a settled […]
