The GSTAT Principal Bench has accepted the DGAP’s report, finding that Paarth Infrabuild Pvt. Ltd. passed on the benefit of Input Tax Credit (ITC) to home-buyers in excess of the computed profiteered amount. The Tribunal held that the company complied with Section 171 of the CGST Act, 2017, and is not liable for penalty, though interest must be paid to buyers.
The Gauhati High Court has dismissed a petition seeking to quash an FIR and criminal proceedings against Atul Bokriya and others in a high-profile lottery scam case. The Court held that the second FIR, though overlapping in some allegations with an earlier FIR in Kolkata, disclosed distinct offences and rival versions, making its registration permissible under law.
The Andhra Pradesh High Court has dismissed the writ petition filed by Koperla Vijaya Bhaskar challenging rectification orders under the GST Act, holding that the petitioner failed to utilize the statutory appeal process and that disputed questions of fact cannot be adjudicated under Article 226. The Court emphasized adherence to procedural requirements and left open the option of statutory remedies.
The Andhra Pradesh High Court has quashed an order of the GST appellate authority that dismissed an appeal solely because it was filed manually rather than electronically. The Court held that the authority should have raised any objection regarding the mode of filing at the outset, especially after hearing the appeal on merits, and remanded the matter for fresh consideration.
The Madras High Court has directed the State Tax Officer to issue Form GST DRC-07 to Macmet Engineering Ltd., enabling the company to file an appeal against a penalty imposed under Section 129(1) of the GST Act. The Court emphasized the mandatory nature of uploading summary orders for safeguarding appellate rights, following the Supreme Court’s precedent in ASP Traders.
The Bombay High Court has quashed a GST demand on the assignment of leasehold rights, ruling that such a transaction constitutes a transfer of benefits arising from immovable property and does not amount to a supply of services under the Maharashtra GST Act, 2017. The Court relied on the Gujarat High Court’s precedent and clarified the legal position for similar transactions.
The Bombay High Court has set aside the provisional attachment orders on Bajaj International Realty Pvt. Ltd.’s bank accounts under Section 83 of the Maharashtra GST Act, citing lack of reasoned orders and violation of procedural safeguards. The matter is remanded for a fresh decision after granting the petitioner an opportunity of hearing, in line with Supreme Court and prior High Court precedents.
The Bombay High Court has set aside GST demand and rectification orders against Mediaedge CIA India Pvt. Ltd., finding them to be non-speaking and violative of natural justice. The Court directed authorities to issue a fresh show cause notice, grant a personal hearing, and pass a reasoned order, while restraining coercive action against the petitioner until then.
The Bombay High Court has held that the Goods and Services Tax Appellate Tribunal possesses inherent jurisdiction to grant interim relief, including stay of recovery proceedings, under the CGST Act. The Court directed the petitioner to seek such relief before the Tribunal, granting limited interim protection to facilitate this process, and clarified that the High Court is not the appropriate forum for such interim orders.
The Madras High Court has quashed a GST assessment order against Adhiyappan Servai Construction, citing failure to provide a personal hearing. The Court emphasized the need for effective service of notices under Section 169 of the GST Act and remanded the matter for fresh consideration, subject to the petitioner paying 25% of the disputed tax amount.
The Madras High Court has directed the Assistant Commissioner (ST), Saligramam Assessment Circle, to dispose of Sans Electric Energy’s rectification application concerning an input tax credit dispute within 30 days. The Court noted that the petitioner’s application under Section 161 of the GST Act had not been addressed and ordered a prompt decision on merits.
The Madras High Court has quashed orders reversing input tax credit (ITC) claims on the ground of limitation under Section 16(4) of the CGST Act, holding that the retrospective amendment via Section 16(5) and GST Council recommendations entitle taxpayers to claim ITC for FYs 2017-18 to 2020-21 if GSTR-3B was filed by 30.11.2021.
The Calcutta High Court has set aside an adjudication order under the West Bengal GST Act for violating principles of natural justice by denying a personal hearing, while upholding the validity of the show cause notice issued to Jyoti Tar Products Pvt. Ltd. The Court clarified the burden of proof for input tax credit claims and the limited scope for writ interference at the show cause stage.
The Bombay High Court has quashed a consolidated show cause notice issued under Section 74 of the CGST Act to Bhawana Steel Traders, holding that clubbing multiple financial years in a single notice is impermissible. The Court reaffirmed that each financial year must be treated separately for assessment and recovery, even in cases alleging fraudulent availment of input tax credit.
Bombay High Court Quashes Consolidated GST Show Cause Notice Covering Multiple Years Read Post »
The Madras High Court has quashed an assessment order against Sri Iyyanar Traders, finding that the GST authority failed to provide a personal hearing and did not effectively serve notices beyond uploading them on the GST portal. The matter has been remanded for fresh consideration, with directions to ensure proper notice and opportunity for the petitioner.
