NCLAT Rejects Odisha GST's ₹740 Crore Claim, Holding That Second Appeal U/S 42 IBC Is Not Maintainable: NCLAT Chennai

The National Company Law Appellate Tribunal, Chennai Bench, comprising Justice Sharad Kumar Sharma (Member – Judicial) and Jatindranath Swain (Member – Technical), has considered the issue of whether the GST department could file a second appeal u/s 42 of the IBC without rectifying defects in the first appeal. The bench observed that a second appeal u/s 42 of the IBC is...

Penalty U/S 122(1A) GST Act Can Be Imposed Retrospectively Even If SCN Was Issued After Its Enactment: Delhi High Court

The Delhi High Court has made it clear that Section 122(1A) of the Goods and Services Tax Act 2017 can be imposed retrospectively, provided the show cause notice had been issued to the assessee when the provision was introduced.Section 122 contemplates penalties for certain offences under the GST Act, including fraudulent availment of input tax credit.Section 122(1A) was introduced by the...

Govt Authority Can't Seek Status Of Secured Operational Creditor Based On Dues Arising From HPGST Or CGST Acts: NCLAT

The National Company Law Appellate Tribunal (NCLAT) New Delhi bench of Justice Ashok Bhushan (Judicial Member), Mr. Barun Mitra (Technical Member) and Mr. Arun Baroka (Technical Member) has held that GST dues arising from the Himachal Pradesh Goods and Services Tax Act (HPGST) and Central Goods and Services Tax (CGST) cannot be given precedence over other dues under the...

[S.69 CGST Act] Fake Supplier Addresses Indicate Prima Facie GST Evasion: Himachal Pradesh High Court Refuses To Quash Complaint

The Himachal Pradesh High Court stated that fake supplier addresses indicate prima facie GST evasion and refused to quash complaint under Section 69 of CGST Act. “When the officials went to the addresses mentioned in the invoices and found that no such entity existed, it was sufficient to infer that the invoices were fake, and the material shown to have been supplied as per...

S.107 GST Act | Impugned Order “Automatically Stayed” Once Appeal Is Filed & Pre-Deposit Is Made; No Attachment Of Bank Account: Delhi HC

The Delhi High Court has observed that once an appeal is filed by the assessee under Section 107 of the Central Goods and Services Tax Act 2017 and pre-deposit is made, there is “automatic stay” of the impugned order raising demand.A division bench of Justices Prathiba M. Singh and Rajneesh Kumar Gupta thus interdicted the bank from attaching the account of an assessee, who had preferred...

GST Order Can't Be A Copy-Paste Of Showcause Notice, Independent Reasoning Must Be Present: Bombay High Court

The Bombay High Court held that a GST order can't be a copy-paste of the show cause notice and that independent reasoning must be present. Justices M.S. Sonak and Jitendra Jain stated that “simply cutting and pasting the allegations in the show cause notice or mechanically reciting them verbatim does not inspire confidence that due consideration has been shown to the cause, and...

GST TRAN-I Credit Can Be Revised Based On Manually Filed Excise Return: Bombay High Court

The Bombay High Court held that GST TRAN-I credit can be revised based on manually filed ER-1 Return. Justices M.S. Sonak and Jitendra Jain stated that “there were technical issues with respect to revising TRAN-1 and non-availability of electronic mode to revise excise return and it is only after directions issued by the Supreme Court in the case of Union of India vs. Filco...

GST Notice U/S 79(1)(c) Can't Be Issued Directly To Bank; Must Be Served To Actual Taxpayer: Bombay High Court

The Bombay High Court held that a GST notice under Section 79(1)(c) of the CGST Act can't be issued directly to the bank. Justices M.S. Sonak and Jitendra Jain observed that the notice under Section 79(1)(c) of the CGST Act was not addressed to the assessee but directly to the bank. “Where such notice is served on a person, he can prove to the satisfaction of the officer...

GST Payable On Rent For Hotels Hired By Govt For Security Forces, Liability Of Home Dept To Reimburse: J&K High Court

The Jammu and Kashmir High Court has held that the Department of Home is liable to reimburse GST in addition to the fixed rent to hotel owners whose accommodations have been requisitioned for housing security forces.The petitioner had filed the petition seeking a direction that the tax amount be paid or reimbursed separately by the Home Department over and above the fixed rent. A bench...

Department Serving Notice Via WhatsApp Post-COVID Is Not Valid U/S 169 CGST Act: Kerala High Court

The Kerala High Court stated that notice via WhatsApp was permitted only during COVID-19 pandemic and is not a valid mode of service under Section 169 CGST Act. Section 169 of the Central Goods and Services Tax (CGST) Act, 2017, outlines various methods for serving notices, orders, or communications under the GST law. Justices Nitin Jamdar and Basant Balaji was addressing the...

Reconstituted GSTAT Selection Committee Has Power To Restart Process Afresh: Orissa High Court

The Orissa High Court held that the reconstituted GSTAT (Central Goods and Services Tax Appellate Tribunal) selection committee has the authority to restart the entire appointment process. “…….Mere offering the candidature in a public employment does not create indefeasible or inchoate right into the appointment. Even a person, whose name is included in the select list,...

S.130 CSGT Act | Absence Of Express Reference To Conveyance In Confiscation Order Does Not Exclude It From Confiscation: Kerala High Court

The Kerala High Court stated that absence of an express reference to the conveyance in the confiscation order does not exclude it from confiscation. Justice Ziyad Rahman A.A. stated that merely because of the reason that, while ordering the confiscation in the order, the conveyance was not specifically included, it cannot be assumed that, the conveyance of the assessee was...