COMMERCIAL TAXES DEPARTMENT
STAFF COLLEGE

Case Laws

SNo. Legal ForumPetitionerRespondentCitationCase No.Judgement/Order DateAbstractRemarks 
1 Supreme CourtSmt. Maneka GandhiThe Union of India 231/197725-01-1978
post decisional or remedial hearing
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2 High Court (Gujarat)M/s Bhumi AssociateUnion of India 3196/202116-02-2021
Guidelines issued by the high court to regulate the powers of officers carrying out search and seizure
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3 High Court (Chandigarh)Shiv EnterprisesState of Punjab 18392/202104-02-2022
Goods cannot be confiscated u/s 130 for alleged wrongful claim of input tax credit.
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4 High Court (Uttar Pradesh)Apparent Marketing Private LimitedState of UP 348/202105-03-2022
Cancellation of GST Registration.
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5 High Court (Puducherry)V.R.S.TRADERSASST COMMISSIONER (ST) 1607, 1609 and 1613 of 202210-02-2022
Violation of principles of Natural Justice
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6 High Court (Gujarat)EZZY ELECTRICALSState of Gujarat R/SCA 13091 of 202016-02-2022
Upload of Form GST ITC-01.
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7 High Court (Puducherry)Pushpam RealityState tax Officer 27651/21, 27654/21, 27657/2104-02-2022
Mode of service of notice.
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8 High Court (Dadra and Nagar Haveli and Daman and Diu)Dee Vee Projects LtdThe Government of Maharashtra 2693/202111-02-2022
Blocking of entire Electronic Credit Ledger (ECL) under rule 86-A of CGST Act.
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9 High Court (Karnataka)The Union of IndiaM/s Bundl Technologies Private Limited 4467/202103-03-2022
Payment made during the course of investigation is not considered as ascertained tax, refund the same
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10 High Court (Karnataka)Taghar Vasudeva AmbrishAppellate Authority for Advance Ruling, Karnataka 14891/202007-02-2022
Exemption to the assessee on the service of renting of property used for the purpose of a hotel for the students and working professionals
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11 High Court (Chandigarh)Shiv EnterprisesState of Punjab and others 18392/202104-02-2022
Goods cannot be confiscated u/s 130 for alleged wrongful claim of input tax credit.
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12 Supreme Courttesttesting 1234525-04-2022
testing
testmark
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13 Supreme Courttesttesting 1234525-04-2022
testing
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14 Supreme Courttesttesting 1234525-04-2022
testing
testmark
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15 High Court (Karnataka)State of KarnatakaCentum Industries Pvt Ltd STRP No 294 of 201131-07-2014
Claim of ITC as lupsum
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16 High Court (Andhra Pradesh)Vijaya Venkata Durga Oil TradersThe Commercial Tax Officer, Sivalayam Street, Circle 15413 of 201425-09-2014
Upheld the department view that the illegally claim of input tax credit, thereby evade payment of the sales tax due to the Government on the sales made by the petitioner to other VAT dealers within the State
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17 High Court (Andhra Pradesh)Thungabhadra Industries LtdState of Andhra Pradesh 20 of 198322-04-1983
for granting exemption from tax first seller should be a real and identifiable dealer within State - mere non payment of tax by first seller within State does not shift liability to pay tax on second seller
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18 High Court (Telangana)K.G.F. Cottons (P) Limited, BhainsaThe Assistant Commissioner (CT)LTU, Adilabad 1797204-03-2015
levy of purchase tax under section 4(4) of TVAT Act
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19 High Court (Puducherry)Plantinum Holdings Pvt LtdAdditional Commissioner of GST 13284, 13286, 13287, 13289, 13291 & 13292 of 202011-08-2021
Claim of refund of taxes paid by the SEZ itself on the purchases/services made from several suppliers/vendors for the development of the SEZ - Appellate Authority – Rejected appeal.
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20 High Court (Gujarat)Ambika CreationCommissioner of ST 17564 of 202112-01-2022
Electronic credit Ledger can be blocked for a period of one year only unless a fresh order is passed.
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21 High Court (Odisha)Jyothi ConstructionDeputy Commissioner of CT 23508, 23511, 23513, 23514 and 23521 of 202107-10-2021
Payment of pre-deposited 10% of disputed amount of tax from ECRL before Appellate Authority – Rejected appeal
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22 High Court (Uttar Pradesh)Patel HardwareCommissioner, State GST 1388 of 201810-12-2018
filing of an appeal before first Appellate Authority beyond the period of limitation under section 107(1) & (4) of the act - Rejected the appeal.
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23 High Court (Uttar Pradesh)Adarsh TobccoState of UP 20 of 202113-01-2021
filing of an appeal before first Appellate Authority beyond the period of limitation under section 107(1) & (4) of the act - Rejected the appeal.
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24 High Court (Uttar Pradesh)Ranjana SinghCommissioner Of State Tax 1084 of 202109-12-2021
Application for grant of GST Registration was rejected for non submission of Recent electric bill.
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25 High Court (Puducherry)Tvl Hotel AathiAssistant Commissioner(ST) 3474 of 202108-12-2021
ITC claimed by filing of TRAN-1, but never utilized - levy of interest and penalty.
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26 High Court (Chhattisgarh)KP Sugandh LtdState of Chhattisgarh 36 of 202016-03-2020
under valuation of a good in the invoice cannot be a ground for detention of the goods and vehicle
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27 High Court (Gujarat)Karnataka TradersState of Gujarat 19549 of 202106-01-2022
Undervaluation or wrong route cannot be grounds for seizure of goods in transit.
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28 High Court (Kerala)Royale Edible CompanyState Tax Officer 22593 of 202018-12-2020
Refund of excess amount lying to the credit of the petitioner in his Electronic Cash Ledger after making provision for any known and determined liability of the petitioner towards tax, interest, penalty or other amounts under the Act
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29 High Court (Telangana)Appario Retail Pvt LtdUnion of India 12183 of 202128-09-2021
Unutilized balance in the cash ledger on account of deposits u/s 52 i.e. ‘Collection of tax at Source’ is refundable in terms of Section 49(6).
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30 High Court (Puducherry)Shri TyresState Tax Officer 19756 of 202121-09-2021
Requirement of issue of FORM GST DRC-01 and FORM GST DRC-01A is not a mere procedural
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31 High Court (Puducherry)Plantinum Holdings Pvt LtdAdditional Commissioner of CST 13284, 13286, 13287, 13289, 13291 & 13292 of 202011-08-2021
Claim of refund of taxes paid by the SEZ itself on the purchases/services made from several suppliers/vendors for the development of the SEZ - Appellate Authority – Rejected appeal.
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32 High Court (National Capital Territory of Delhi)Vijay Steel Con Private LimitedCommissioner of Central Tax, Delhi 13034 of 202118-11-2021
Voluntary deposit of Tax, interest and penalty of search and seizure - availment of the benefit of restriction of penalty to only 15% of such tax- need not serve any notice under sec 74(5) - cannot challenge the said proceedings before court.
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33 High Court (Odisha)Jyothi ConstructionDeputy Commissioner of CT 23508, 23511, 23513, 23514 and 23521 of 202107-10-2021
Payment of pre-deposited 10% of disputed amount of tax from ECRL before Appellate Authority – Rejected appeal - upheld the orders of the AA.
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34 High Court (Karnataka)Sterne India Pvt. LtdUnion of India WP No 12875 of 202008-09-2021
Provisional attachment – serving of order on the person
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35 High Court (Puducherry)Kuppan Gounder P.G. NatarajanDirectorate General of GST Intelligence WP No 15708/202129-07-2021
after some scrutiny was issued by the State authorities
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36 High Court (Puducherry)Kuppan Gounder P.G. NatarajanDirectorate General of GST Intelligence WP No 15708/202129-07-2021
after some scrutiny was issued by the State authorities
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37 High Court (Puducherry)Kuppan Gounder P.G. NatarajanDirectorate General of GST Intelligence WP No 15708/202129-07-2021
Challenging the summons issued by the Central authorities after some scrutiny was issued by the State authorities
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38 High Court (Puducherry)Kuppan Gounder P.G. NatarajanDirectorate General of GST Intelligence WP No 15708/202129-07-2021
Challenging the summons issued by the Central authorities after some scrutiny was issued by the State authorities
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39 Supreme CourtUnion of India & OrsVKC Footsteps India Pvt Ltd. Civil Appeal No 4810 of 202113-09-2021
Refund of accumulated ITC on inverted duty structure – refund of excess ITC on input services
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40 High Court (Tripura)NE Equipment Solutions Pvt. Ltd.The State of Tripura and others WP(C) No.577/202124-08-2021
Detaining of vehicle – expiry of waybill
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41 High Court (Kerala)F R Trade LinksState Tax Officer WP(C) No. 28917 of 202005-08-2021
Cancellation of registration
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42 High Court (Telangana)Deem Distributors Private LtdUnion of India WP No 7063/202103-08-2021
Investigation under progress – issuance of demand notice
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43 Supreme CourtThe Assistant Commissioner of State Tax and OthersM/s Commercial Steel Limited Civil Appeal No 5121 of 202103-09-2021
Statuatory remedy under Section 107 – filing of writ petition directly
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44 High Court (Select)F1 Auto Components P ltd.The State Tax officer W.P. No. 6631 of 202109-07-2021
• The levy of interest on belated cash remittance is compensatory and mandatory
Madras High COurt
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45 High Court (Select)AVON UDHYOGSTATE OF RAJASTHAN AND OTHERS S.B. Civil Writ Petition No. 7463/202105-07-2021
• The proceedings of cancellation of registration cannot be kept hanging fire on any pretext, including that assessee failed to file reply within the time allowed. Authority issuing the notice is statutorily bound to pass order in terms of sub-rule (3) of Rule 22 of the Rules
Rajasthan High Court
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46 High Court (Select)Greenwood Owners AssociationUnion of India WP No. 5518 & 1555 of 202001-07-2021
it is only contributions to RWA in excess of Rs.7,500/- that would be taxable under GST Act.
Madras High Court
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47 High Court (Select)ARS Steels & Alloy International Pvt. Ltd.State Tax Officer Appeal Number : W.P. Nos. 2885, 2888, 2890,3930, 324-06-2021
the loss that is occasioned by the process of manufacture cannot be equated to any of the instances set out in clause 17(5)(h)
Madras High Court
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48 High Court (Select)M/s Vimal Petrothin Private Limited.Commissioner, CGST and others Writ Petition (M/S) No. 1128 of 202124-06-2021
continuance of blockage of petitioner’s electronic credit ledger cannot continue beyond one year
Uttarakhand High Court
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49 High Court (Select)M/s. Shree UdyogCommissioner of State Tax Odisha W.P.(C) No.14887 of 202110-06-2021
the wording of Section 107 (4) is such that the authority is not precluded from condoning a delay of a longer period.
Orissa High Court
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50 High Court (Select)M/s Satyam Shivam Papers Pvt. Ltd.M/s Satyam Shivam Papers Pvt. Ltd. VS Asst. Commissioner ST and 4 Others Writ Petition No.9688 of 202002-06-2021
On account of non-extension of the validity of the e-waybill by petitioner or the auto trolley driver, no presumption can be drawn that there was an intention to evade tax.
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51 VAT TribunalVijaya sales corporationState of Ap TA 120/8803-09-1991
Assessment based on available material
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52 High Court (Andhra Pradesh)M/s Vijayalakshmi & CoState of AP 8 APSTJ P.11011-02-1976
Assessment based on material available
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53 High Court (Madhya Pradesh)Esuf AliCommissioner sales taxAIR 1969 MP 134, 1969 24 STC 1 MP32 STC P7702-12-1968
Assessment based on material available
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54 High Court (Select)BANGALORE TURF CLUB LIMITEDTHE STATE OF KARNATAKA WRIT PETITION No.11168/2018 (T – RES) C/W WRIT PET02-06-2021
Taxable Turnover – Entire bet amount received by Totaliser – Rule 31A(3)
• Rule 31A(3) of the Central Goods and Services Tax Rules, 2017 as amended in terms of notification dated 23.01.2018 as ultra vires the provisions of the Central Goods and Services Tax Act, 2017 Act and resultantly, quash the same only insofar as it concerns the petitioners.
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55 High Court (Select)BHAVESH KIRITBHAI KALANIUNION OF INDIA R/SPECIAL CIVIL APPLICATION NO. 16360 of 202019-04-2021
Provisional attachment – Third Party
Since the proceedings are initiated by the authorities in connection with the third parties, invocation of powers under Section 83 are not available
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56 High Court (Select)Shri Nandhi Dhall Mills India Private LimitedSenior Intelligence Officer W.P. No. 5192 of 202007-04-2021
Payment of tax during inspection – refund of tax paid
• The ascertainment contemplated under Section 74(5) is of the nature of self-assessment and amounts to a determination which is unconditional, and not one that is retracted as in the present case.
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57 High Court (Select)BYTEDANCE (INDIA) TECHNOLOGY PVT. LTD.BYTEDANCE (INDIA) TECHNOLOGY PVT. LTD. Vs THE UNION OF INDIA AND OTHERS WRIT PETITION (L) NO.8555 OF 202106-04-2021
Provisional Attachment – Partial Freezing of bank account.
Hon'ble court allowed
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58 Supreme CourtM/s Radha Krishan IndustriesState of Himachal Pradesh & Ors Civil Appeal No 1155 of 2021 (Arising out of SLP(C20-04-2021
The power to order a provisional attachment of the property of the taxable person including a bank account is draconian in nature and the conditions which are prescribed by the statute for a valid exercise of the power must be strictly fulfilled;
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59 SelectDevi Prasad TripathyThe Principal Commissioner CGST and Central Excise Bhubaneswar and others W.P.(C) No.27727 of 202031-03-2021
that no notice demanding payment of service tax/GST will be issued to lawyers rendering legal services and falling in the negative list, as far as GST regime is concerned.
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60 SelectDHRUV KRISHAN MAGGUUNION OF INDIA & ORS. W.P. (C) 5454/202008-01-2021
• This Court is of the prima facie opinion that the pith and substance of the CGST Act is on a topic, upon which the Parliament has power to legislate as the power to arrest and prosecute are ancillary and/or incidental to the power to levy and collect Goods and Services Tax.
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61 SelectM/S.PODARAN FOODS INDIA PRIVATE LIMITEDSTATE OF KERALA WP(C).No.17379 OF 2020(V)12-01-2021
• Any person aggrieved by the order of the proper officer must necessarily approach the appellate authority before which an appeal against the adjudication order under Section 129 (3) of the Act is maintainable.
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62 High Court (Select)Daulat Samirmal MehtaUnion of India through the Secretary and others WRIT PETITION NO.471 OF 202115-02-2021
• The belief must not be based on mere suspicion; it must be founded upon information. Such reasons to believe can be formed on the basis of direct or circumstantial evidence but not on mere suspicion, gossip or rumour. (Related to arrest)
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63 SelectKans Wedding CentreCommissioner Of Commercial Taxes WP (C). No.4227 OF 2021(C)18-02-2021
• Section 29 of the GST Act empowers the proper officer to suspend the registration during the pendency of proceedings relating to cancellation of registration.
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64 High Court (Select)M/s.DMR ConstructionsThe Assistant Commissioner, Commercial Tax Department, Rasipuram WP.No.9991 of 2020:26-02-2021
• The petitioners held to be entitled to transition TDS under the TNVAT Act in terms of Section 140 of the TNGST 2017.
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65 High Court (Select)BA Continuum India Pvt. Ltd.Union of India and others WRIT PETITION (L) NO.3264 OF 202008-03-2021
• When the law requires that no application for refund shall be rejected without giving an applicant an opportunity of being heard, the same cannot be substituted by telephonic conversations and exchange of e-mails.
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66 High Court (Select)M/S RAJKAMAL BUILDER INFRASTRUCTURE PRIVATE LIMITED THROUGH DIRECTOR MAHENDRA H PATELUNION OF INDIA R/SPECIAL CIVIL APPLICATION NO. 21534 of 201923-03-2021
• Interest under Section 50of the CGST Act, 2017 can only be levied on the net tax liability and not on the gross tax liability.
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67 High Court (Select)Tvl.Vectra Computer SolutionsThe Commissioner of Commercial Taxes and Others W.P.(MD)No.9531 of 2020 and W.M.P.(MD)No.8587 of 225-03-2021
• Section 75(4) of the CENTRAL GOODS AND SERVICES TAX ACT, 2017 states that an opportunity of hearing shall be granted where a request is received in writing from the person chargeable with tax or penalty, or where any adverse decision is contemplated against such person
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68 High Court (Select)Praful Nanji SatraState of Maharastra and others WRIT PETITION (L) NO.5182 OF 202031-03-2021
• Under section 83 of the MGST Act, it is the Commissioner which has the competence to carry out provisional attachment of property including bank account subject to fulfillment of the preconditions of section 83.
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69 High Court (Select)M/S Singh TradersAdditional Commissioner Grade-2 And 2 Others WRIT TAX No. - 661 of 202001-12-2020
• Service on the driver would not fall within any of the category specified from the Clause a to f of Section 169 (1) of the Act.
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70 High Court (Select)M/S Ratan Industries LimitedState Of U.P. And 2 Others WRIT TAX No. - 660 of 202017-12-2020
• Service of the show cause notice at a wrong E-mail address is neither contemplated under the Act nor can it be deemed to be a proper service under the Act.
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71 Supreme CourtSKILL LOTTO SOLUTIONS PVT. LTD.Union of India & Others WRIT PETITION (CIVIL) NO.961 OF 201803-12-2020
• While determining the taxable value of supply of lottery the prize money is not to be excluded for the purpose of levy of GST.
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72 High Court (Select)M/S Libra International LimitedAssistant Commissioner Commercial Tax And Another WRIT TAX No. ¬ 665 of 202002-12-2020
petitioner has actually made payment of the entire amount due towards tax and penalty referred to in the notice issued under subsection (1) of Section 129, he may submit proof thereof before the authority concerned and apply for rectification/withdrawal of order issued in FORM GST DRC¬07. (in FORM GST DRC¬08)
Allahabad High Court
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73 SelectMUHAMMED KOCHUKUDIYIL ISHABEEVI ALIAS ISHA SHAEFI, PROPRIETRESS NADIYA TIMBERS,STATE TAX OFFICER(INTELLIGENCE) and others WP(C).No.20468 OF 2020(G)30-09-2020
• The Hon’ble court held that it is mandatory to pay 15% Penalty and interest along with tax if the assessee agrees to pay before issue of Show Cause Notice under section 74.
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74 SelectMALAYALAM MOTORS PVT. LTD.THE ASSISTANT STATE TAX OFFICER and others WP(C).No.21490 OF 2020(I)12-10-2020
• The Hon’ble High Court ordered that petitioner shall be permitted to discharge the tax liability, inclusive of any interest and late fee thereon, in equal successive monthly instalments
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75 SelectUrbanclap Technologies India Pvt LtdState Tax Officer & others W.P. Nos.9270 , 9275 & 9287 of 202031-08-2020
Assessing Officer, in all fairness, should wait till the end of the working day when personal hearing was fixed, before finalizing the assessment. Finalization of assessment on the same day when the matter was listed for hearing would militate against the requirement of natural justice.
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76 SelectM/S MAHADEV TRADING COMPANYUNION OF INDIA R/SCA NO. 11262 of 202028-09-2020
• The show cause notice is as vague as possible and does not refer to any particular facts much less point out so as to enable the noticee to give his reply. • The show cause notice itself cannot be sustained. Therefore, the cancellation of registration resulting from the said show-cause notice also cannot be sustained.
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77 SelectSOFTOUCH HEALTH CARE PRIVATE LTD.THE STATE TAX OFFICER and others WP(C).No.15297 OF 2020(J)29-09-2020
• The returns were filed beyond the period of one month stipulated under Section 62 of the Act. the petitioner cannot aspire for the benefit of getting the assessment orders passed on best judgment basis set aside, as contemplated under Section 62 of the Act.
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78 SelectAssistant Commissioner of CGST and Central Excise and otherSutherland Global Services Private Limited Writ Appeal No 53 of 202016-10-2020
• The Hon’ble court (While setting aside judgment of Single Judge) held that Assessee was not entitled to carry forward and set off of unutilised Education Cess, Secondary and Higher Education Cess and Krishi Kalyan Cess against the GST Output Liability with reference to Section 140 of the CGST Act, 2017.
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79 SelectG SundarrajanUnion Of India WP No 15079 of 202028-10-2020
• The Goods and Services Tax [Compensation to States] Act, 2017, does not deal and speak about the consequences of non-compliance of the time line stipulated under Subsection [2] of Section 7 of the said Act and therefore, it can be construed only as directory and not mandatory.
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80 SelectMaansarovar motors private limitedAssitant Commissioner and others WP No 28437 … OF 201929-09-2020
• The Hon’ble court ordered to collect interest for delayed payment of GST only on net cash liability . • Proviso to Section 50 is applicable retrospectively.
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81 High Court (Select)Heritage Lifestyles and Developers and Private LimitedUnion Of India & others WP (ST.) NO.3705 OF 202005-11-2020
• The Respondents have found the Petitioner to be eligible for input credit amounting to Rs. 78,62,466/-, the finding of the ITGRC would in the face of the admission by the Respondents to the amount of credit, would be a mere technicality which cannot come in the way of substantial justice.
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82 High Court (Select)Agarwal Foundaries Pvt LtdUnion Of India WP No.28268 of 201906-11-2020
GST Officials shall not use any acts of violence or torture against petitioners or their employees in furtherance of enquiry proceedings
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83 High Court (Madhya Pradesh)Smt. Kanishka MattaUnion of India and Others Writ Petition No.8204/202026-08-2020
a conjoint reading of Section 2(17), 2(31), 2(75) and 67(2) makes it clear that money can also be seized by authorized officer.
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84 High Court (Chandigarh)UFV INDIA GLOBAL EDUCATIONUNION OF INDIA AND OTHERS CWP No. 11961 of 2020 (O&M)09-09-2020
the effect of Section 83 of the Act shall come to an end as soon as the proceedings pending in any of the aforesaid Sections i.e. 63 or 64 or 67 or 73 or 74 are over
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85 High Court (Select)Tvl.Transtonnelstroy Afcons Joint ventureUnion of India, WP No 8596 of 201921-09-2020
• All the writ petitions challenging the constitutional validity of Section 54(3)(ii) are dismissed. • All the writ petitions challenging the validity of Rule 89(5) of the CGST Rules on the ground that it is ultra vires Section 54(3)(ii) of the CGST Act and/or the Constitution are dismissed.
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86 High Court (Select)CIAL DUTY FREE AND RETAIL SERVICES LTD (CDRSL)UNION OF INDIA WP(C).No.12274 OF 2020(H)22-09-2020
• Supply of goods from arrival DFSs(Duty free shops) is treated as an export by DFSs and passenger who buys from DFS and thereafter crosses the customs barrier, files import declaration and becomes importer. • Supply by the DFS of the petitioner to the outbound passenger constitutes exports by the DFS,consequentlyin terms of section 16(1) of the IGST Act, it becomes a zero-rated supply.
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87 High Court (Kerala)K.U.NIYASTHE ASSISTANT COMMISSIONER WP(C).No.13647 OF 2020(E)20-08-2020
as per Section 169(c) and (d) of the GST Act the service of any communication to the e-mailaddress provided by an assessee at the time of registration, as also by making available the communication in the common portal of the department, is to be treated as an effective communication under the statute.
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88 SelectGAURAV YADAV & ANR.UNION OF INDIA & ORS. W.P.(C) 5222/202013-08-2020
, it ought to be kept in mind that the rate of tax cannot be challenged in a Court of law unless it is abundantly confiscatory in nature.
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89 High Court (Kerala)M.S.STEEL AND PIPESASST. STATE TAX OFFICER W.P(C).No.16356 OF 202012-08-2020
Detention under Section 129 is to be exercised only in cases where a transportation of goods is seen to be in contravention of the provisions of the Act and Rules and not simply because a document relevant for assessment does not contain details of tax payment.
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90 High Court (Gujarat)NAMASKAR ENTERPRISECOMMISSIONER OF GOODS AND SERVICE TAX R/SPECIAL CIVIL APPLICATION NO. 18105 of 201907-08-2020
A perusal of the aforesaid Sub-Section-2 of Section 83 makes it abundantly clear that the provisional attachment would cease to have effect after the expiry of a period of one year from the date of the order made under Sub-Section-1. Although no specific date has been mentioned in the impugned order of provisional attachment of the bank account, yet having regard to the statement made by the learned counsel that the attachment came into force from 2-8-2019, we take it that the order of provisional attachment has come to an end....
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91 High Court (Gujarat)MATERIAL RECYCLING ASSOCIATION OF INDIAUNOIN OF INDIA & 2 other(s) R/SPECIAL CIVIL APPLICATION NO. 13238 of 201824-07-2020
It cannot be said that the provision of Section 13(8)(b) r.w. Section 2(13) of the IGST Act, 2017 are ultra vires or unconstitutional in any manner
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92 SelectVKC FOOTSTEPS INDIA PVT. LTD.UNION OF INDIA & 2 other(s) R/SPECIAL CIVIL APPLICATION NO. 2792 of 201924-07-2020
Explanation (a) to Rule 89(5) which denies the refund of “unutilised input tax” paid on “input services” as part of “input tax credit” accumulated on account of inverted duty structure is ultra vires the provision of Section 54(3) of the CGST Act, 2017.
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93 High Court (National Capital Territory of Delhi)Rishi bansalUOI WP.P. (C) 4409/202022-07-2020
• Hon'ble court held that : “.... It is clarified, as a matter of abundant caution, that as the demand is disputed by the petitioner, no coercive steps shall be taken for recovery of the said demand without following the adjudication process. However, the petitioner is directed to appear before the respondent nos. 2 and 3 and cooperate in the investigation process..."
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94 High Court (National Capital Territory of Delhi)Jain internationalCommissioner of Delhi GST WP (C) No. 4205/202022-07-2020
Issuance of deficiency memo to refund application by the officer after stipulated time
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95 High Court (Puducherry)PR Mani ElectronicsUOI & others WP 8890 of 202013-07-2020
Hon'ble Madras High COurt Transitional ITC cannot be availed of except within the stipulated time limit.
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96 High Court (Madhya Pradesh)Subhash Joshi & anotherDirector General of GST Intelligence (DGGI) & Ors WP No.9184/202003-07-2020
• No legal right exists to allow search and seizure operation in the presence of an advocate • The Hon’ble Court held that: "(9) Another submission of counsel for petitioner is that the search should be carried out in the presence of the Advocate, but counsel for petitioner has failed to point out any statutory provision or any such legal right in favour of the petitioner. ... [12]Having regard to the above position in law and the fact that no such legal right has been pointed out, the submission of the counsel for petitioner to carry out the search and seizure operation in the presence of the petitioner cannot be accepted..."
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97 High Court (Puducherry)Tvl.Transtonnelstroy Afcons Joint ventureUnion of India WP No 8596 of 201921-09-2020
All the writ petitions challenging the constitutional validity of Section 54(3)(ii) are dismissed. All the writ petitions challenging the validity of Rule 89(5) of the CGST Rules on the ground that it is ultra vires Section 54(3)(ii) of the CGST Act and/or the Constitution are dismissed.
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98 High Court (Chandigarh)UFV INDIA GLOBAL EDUCATIONUNION OF INDIA AND OTHERS CWP No. 11961 of 2020 (O&M)09-09-2020
the effect of Section 83 of the Act shall come to an end as soon as the proceedings pending in any of the aforesaid Sections i.e. 63 or 64 or 67 or 73 or 74 are over
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99 High Court (Madhya Pradesh)Kanishka MattaUnion of India and Others Writ Petition No.8204/202026-08-2020
conjoint reading of Section 2(17), 2(31), 2(75) and 67(2) makes it clear that money can also be seized by authorized officer.
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100 High Court (Madhya Pradesh)Kanishka MattaUnion of India and Others Writ Petition No.8204/202026-08-2020
conjoint reading of Section 2(17), 2(31), 2(75) and 67(2) makes it clear that money can also be seized by authorized officer.
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101 Supreme CourtUnion of IndiaMohit Mineral (P.) Ltd[2018] 69 GST 743 (SC)/[2018] 17 GSTL 561 (SC)CIVIL APPEAL NOS. 10177 & 10179 OF 2018 TRANSFERRE03-10-2018
1) The levy of 'compensation to States' Cess is an increment to 'goods and services' tax which is permissible in law 2) The petitioner is not entitled for any set off of payments made towards Clean Energy Cess in payment of Compensations to States Cess. 3) The GST Compensation to States Act, 2017 does not violate Constitution (One Hundred and First Amendment) Act, 2016 nor is against the objective of Constitution (One Hundred and First Amendment) Act, 2016 and the compensation to States Act is not a colorable legislation.
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102 Supreme CourtState of Uttar PradeshKay Pan Fragrance (P.) Ltd[2019] 31 GSTL 385 (SC) ,[2020] 77 GST 576 (SC)CIVIL APPEAL NOS. 8941, 8942 AND 8944 OF 201922-11-2019
The Hon'ble apex court held that: There is no reason why any other indulgence need be shown to the assessee, who happens to be the owners of the seized goods. They must take recourse to the mechanism already provided for in the Act and the Rules for release, on a provisional basis, upon execution of a bond and furnishing of a security, in such manner and of such quantum (even upto the total value of goods involved), respectively, as may be prescribed or on payment of applicable taxes, interest and penalty payable, as the case may be, as predicated in Section 67 (6) of the Act. In the interim orders passed by the High Court which are subject-matter of assail before this
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103 Supreme CourtP.V. Ramana ReddyUnion of India[2019] 106 taxmann.com 301 (SC)SLP (CRL) NO. 4430 OF 201927-05-2019
Hon'ble Apex court dismissed the appeal, which was filed against the judgment of Hon'ble High Court for state of Telangana (In WP No 4764 of 2019 dated 18-04-2019) which granted no relief to the tax payers ( who were allegedly involved in circular trading with a turnover on paper to tune of about Rs. 1,289 crores and a benefit of ITC to tune of Rs. 225 crores) against arrest.
Interim orders
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104 Supreme CourtRSPL LimitedUnion of India[2019] 76 GST 11 (SC)(MAG))SPECIAL LEAVE PETITION (CIVIL) DIARY NO(S). 8350 O05-04-2019
Hon'ble apex court dismissed the appeal, which was filed against impugned final judgment and order dated 16-10-2018 in SCA No.22056/2017 passed by the High Court Of Gujarat At Ahmedabad where it was held that disallowance of transitional credit on capital goods 'in transit' as on 1-7-2017, after GST rollout was not violative of article14 and 19(1)(g) of Constitution.
Interim orders
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105 High Court (Telangana)VS Ferrous Enterprises (P.) LtdUnion of India[2019] 106 taxmann.com 167 (TELANGANA)WRIT PETITION NOS. 10350, 10351 AND 10354 OF 201929-05-2019
when the very arrest of the petitioners is not prohibited prior to the completion of the assessment, any coercive action lesser than arrest, can not also be said to be prohibited.
Interim orders
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106 High Court (Andhra Pradesh)Kesoram Industries Ltd.Assistant Commissioner of Central GST & Central Excise[2019] 74 GST 335 (Andhra Pradesh and Telangana)WRIT PETITION NO. 10207 OF 201908-05-2019
Section 107 of the Act clearly provides an efficacious alternative remedy to the petitioner to approach the appellate authority. It is, indeed, a settled principle of law that generally, a writ jurisdiction cannot be invoked, in case the efficacious alternative remedy is available. Even if the petitioner is of the opinion that the principles of natural justice have been violated, he is free to raise the said plea before the appellate authority.
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107 High Court (Rajasthan)Shree MotorsUnion of India[2020] 116 taxmann.com 153 (Calcutta)CIVIL WRIT PETITION NOS. 440 & 266 OF 202018-03-2020
assessee failed to produce any document or evidence to prove that it had failed to upload its Form GST TRAN1 on account of any technical glitches on common portal and such attempt was made during transitional period, revenue was justified in passing order and denying credit of eligible duties to assessee
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108 High Court (West Bengal)Amazonite Steel (P.) LtdUnion of India2020] 116 taxmann.com 153 (Calcutta)W.P. NOS. 18429, 18431, 18433, 21272 TO 74 OF 201904-03-2020
1) 1) Section 83(2) provides for a period for cessation of provisional attachment but does not in any manner prevent authorities to issue a fresh order of provisional attachment, if requirements under Section 83(1) are met. 2) There is no requirement on part of authorities to serve an order of provisional attachment under section 83 personally upon assessee
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109 High Court (Kerala)Daily Fresh Fruits India (P.) LtdAssistant State Tax Officer.[2020] 115 taxmann.com 181 (Kerala)W.P. (C). NO. 3431 OF 2020(D)04-03-2020
Where Competent Authority of Kerala detained goods of assessee under transport from Tamil Nadu to Kerala on ground that goods were not correctly classified and were liable to tax at higher rate, said authority was to be directed to release goods with a further direction to prepare a report and submit same to Competent Authority of Tamil Nadu for taking action .In case of a bona fide dispute with regard to the classification between a transistor of the goods and the Squad Officer, the Squad Officer may intercept the goods and detain them for the purpose of preparing the relevant papers for effective transmission to the judicial Assessing Officers and nothing beyond. In the instant case, it is
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110 High Court (Karnataka)Union of IndiaLC Infra Projects (P.) Ltd.[2020] 116 taxmann.com 205 (Karnataka)WRITE APPEAL NO. 188 (T-RES) OF 202003-03-2020
Interest levied upon assessee without issuing show cause notice was in breach of principles of natural justice and deserved to be set aside
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111 High Court (National Capital Territory of Delhi)Brand Equity Treaties LtdUnion of India[2020] 116 taxmann.com 415 (Delhi)W.P.(C) NOS. 11040 OF 2018, 196, 8496, 13203 OF 2005-05-2020
The Hon’ble court held that: Rule 117 as being directory in nature, insofar as it prescribes the time-limit for transitioning of credit and therefore, the same would not result in the forfeiture of the rights, in case the credit is not availed within the period prescribed In absence of any specific provisions under the Act, in terms of the residuary provisions of the Limitation Act, the period of three years should be the guiding principle and thus a period of three years from the appointed date would be the maximum period for availing of such credit. Respondents were directed to publicise this judgment widely including by way of publishing the same on their website so that others who may no
The Hon’ble apex court in PETITION (S) FOR SPECIAL LEAVE TO APPEAL (C) NO (S). 7425-7428/2020 stays Delhi High Court above decision
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