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Meghalaya High Court

Latest Posts in Meghalaya High Court

Interest eligible on Refund of Excise Duty Deposit under protest: Meghalaya HC

July 31, 2023 957 Views 0 comment Print

The Meghalaya High Court upholds the right of the assessee to claim interest on the refund of a deposit made ‘under protest’ during an investigation, despite the absence of a specific provision in Section 11B of the Central Excise Act, 1944.

Invocation of extended period of limitation in absence of intention to evade duty is unsustainable

July 22, 2023 378 Views 0 comment Print

Meghalaya High Court held that extended period of limitation as per proviso to section 11A(1) of the Central Excise Act, 1944 not invocable as there was no element of deceit or intention on the part of the assessee to evade duty.

Notice mailed to email Address not belonging to Assessee Not Amounts to Proper Service

January 29, 2023 1434 Views 0 comment Print

Barua and Company Pvt. Ltd. Vs. Union Of India & Ors. (Meghalaya High Court) The affidavit-in-reply filed by the assessee has robustly denied that the relevant email address to which the three notices of April, 2022 were issued belonged to the assesse or that such address had been furnished by any authorised officer of the […]

No penalty if only a minor part of Transitional Credit claim disallowed

November 2, 2022 870 Views 0 comment Print

Proper Officer has allowed major of part of  Transitional Credit, disallowing only minor part of  total claim & imposed 100% penalty on disallowed credit because of ineligible claim by invoking Section 74 of  CGST Act, 2017.

AO must give minimum 7 days notice to responds to Section 148 notice

June 27, 2022 1764 Views 0 comment Print

Meghalaya High Court orders the setting aside of a Section 148 notice due to procedural lapses, emphasizing the necessity of adhering to the mandated seven-day response period.

Meghalaya HC grants 2 Month moratorium for GST Payment to appellant

June 20, 2022 348 Views 0 comment Print

In view of the apparent damage to the petitioning assessee’s manufacturing facility, a moratorium for a period of two months is granted. That is to say that the payment that was due in April, 2022 will not be deemed to have been defaulted and the payment due in May, 2022 need not be paid by the 15th day of this month.

Reassessment quashed by HC for Non-Consideration of Objection

June 20, 2022 1176 Views 0 comment Print

Impugned order under clause (d) of Section 148A of the Act was issued on April 1, 2022 without taking the petitioner’s response to the initial notice into consideration.

Bank not responsible for dishonour of cheque issued by its Customer

June 18, 2022 960 Views 0 comment Print

The bank is only the custodian of the money of the customers and has to comply with the instructions of such customers. In case of insufficiency of funds, the bank is only to report the same and as such, cannot by any stretch of the imagination be liable for any act of the customer who has issued the cheque which was later dishonoured.

Credit of service tax paid, post GST, available u/s 140(1)

June 14, 2022 1248 Views 0 comment Print

The Commissioner of Goods and Services Tax Vs Amrit Cement Limited (Meghalaya High Court) The eligibility or entitlement to obtain cenvat credit, in terms of Section 140(1) of the Act of 2017, is based on whether the matter is reflected in the return which is filed as per the existing law in the manner prescribed; […]

Meghalaya HC stays recovery of GST on royalty paid for mining rights to State

May 15, 2022 4137 Views 1 comment Print

High Court of Meghalaya stays demand related to SCN issued by DGGI related to recovery of GST on royalty paid for mining rights to the State.

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