Commissioner Cannot Review Appellate Authority’s Order under GST : High Court Summary: Refund Claim: The assessee filed a refund claim, which was rejected. Appellate Authority’s Order: The appellate authority directed the department to process the refund claim. Commissioner’s Review: The Commissioner reviewed the appellate authority’s order and rejected the refund claim. Power of Commissioner: The… Read More »
Writ Petition Dismissed Where Statutory Alternative Remedy Available: High Court Summary: Order Under Section 73: The department passed an order under Section 73 against the assessee. Writ Petition Filed: The assessee filed a writ petition challenging the order. Statutory Alternative Remedy: The court held that the assessee had a statutory alternative remedy of filing an… Read More »
Non-Government Employees Welfare Society Not an ‘Association of Persons’ not liable to pay tax due Summary: Attachment of Property: The petitioner’s property was attached for recovery of tax dues of a non-government employees welfare society. Liability of Members: The revenue authorities argued that the members of the society were liable for the tax dues. Scope… Read More »
Section 16(2)(c) of CGST Act is Valid and Serves a Legitimate Purpose : High Court Summary: Constitutional Challenge: The appellant challenged the constitutionality of Section 16(2)(c) of the CGST Act. Burden on Recipients: The appellant argued that the provision imposed an unreasonable burden on recipients to ensure supplier compliance. Legitimate Purpose: The court upheld the… Read More »
Cancellation of Registration Without Proper Notice and Hearing is Invalid: High Court Summary: Show Cause Notice Issued: A show cause notice was issued to the assessee for non-filing of returns. Cancellation Order Passed: The registration was cancelled without affording proper opportunity to the assessee. Violation of Natural Justice: The court held that the cancellation order… Read More »
Cancellation of Registration Can Be Revoked Upon Payment of Dues Summary: Cancellation of Registration: The assessee’s registration was cancelled by the authorities. Revocation Sought: The assessee filed a petition seeking revocation of the cancellation order. Condition for Revocation: The court directed the authorities to consider the assessee’s application for revocation of cancellation upon payment of… Read More »
No Refund for Unutilized Input Tax Credit if Liability paid by Cash Ledger due to Blocking of unutilized input tax credit. Summary: Blocked Credit Ledger: The assessee’s electronic credit ledger was blocked by the authorities. Payment Through Cash Ledger: To discharge output tax liability, the assessee paid tax through the electronic cash ledger. Claim for… Read More »
Withholding Sensitive Information During Search and Seizure Does Not Violate Natural Justice: Deltatech Gaming Ltd. v. Union of India Summary: Show Cause Notice Issued: A show cause notice was issued to the assessee. Request for Documents: The assessee requested the documents relied upon by the department. Denial of Documents: The department refused to disclose the… Read More »
Service Tax Cannot Be Recovered Based on Income Tax Returns Summary: Demand Based on Income Tax Returns: The revenue authorities issued a show cause notice based on information from income tax returns, alleging that the petitioner’s remuneration was liable to service tax. Revenue’s Admission: The revenue department later admitted that the petitioner’s activities were not… Read More »
Delay in Invoking Proviso to Rule 23 Can Be Condoned Subject to Payment of Tax and Penalties: Summary: Cancellation of Registration: Assessee’s registration was cancelled pursuant to a show cause notice. Willingness to Pay Dues: Assessee expressed willingness to pay all outstanding tax, interest, late fees, and penalties. Condonation of Delay: Citing the decision in… Read More »