GST
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...
Assessment Proceedings Against Deceased Person Invalid Without Notice To Legal Heirs U/S 93 Of CGST Act: Kerala High Court
The Kerala High Court stated that assessment proceedings against deceased person invalid without notice to legal heirs under Section 93 CGST Act. Justice Ziyad Rahman A.A. addressed the issue where the wife of the deceased, challenged the GST DRC-07 summary order issued in the name of her deceased husband. The wife/petitioner has challenged the orders on the ground that,...
Battery Packs Imported To Manufacture Phones Fall Under 12% GST Category: CESTAT Allows Samsung's Appeal
The Customs, Excise & Service Tax Appellate Tribunal at Delhi has held that lithium-ion batteries used for the manufacture of mobile phones up to March 31, 2020 would attract 12% GST.A Bench of Justice Dilip Gupta (President) and Hemambika R. Priya (Technical Member) added that if lithium-ion batteries were not used in the manufacture of mobile phones, they would attract 28% GST up to...
Goods Confiscated U/S 130 Of GST Act Can Be Released During Pendency Of Appeal If Not Auctioned: Kerala High Court
The Kerala High Court has stated that goods confiscated under Section 130 GST Act can be released during pendency of appeal if not yet auctioned. Justice Ziyad Rahman A.A. was addressing the case where the grievance of the assessee/petitioner is against confiscation order passed by the Enforcement Officer/2nd respondent, under Section 130 of the GST...
GST | Alleging Denial Of Hearing Insufficient If Assessee Itself Wasn't Diligent In Responding To SCN Or Attending Hearing: Delhi High Court
The Delhi High Court has refused to interfere with a demand order passed by the GST Department without hearing the assessee, after noting that the assessee itself was not diligent in responding to the show cause notice or attending the personal hearing despite notice.A division bench of Justices Prathiba M. Singh and Rajneesh Kumar Gupta observed,“Considering the fact that (i) The...
S.75(5) Of CGST Act Contemplates A Maximum Of Three Adjournments, Cannot Be Construed As A Minimum Of Three Hearings: Delhi High Court
The Delhi High Court has held that the provision of maximum three adjournments that can be granted to a taxpayer during the course of adjudication proceedings, cannot be construed to mean that the taxpayer must be given a minimum of three hearings.A division bench of Justices Prathiba M. Singh and Rajneesh Kumar Gupta observed,“A perusal of Section 75(5) of the Central Goods and Service...
Assessee Can Seek Refund Of Unutilised ITC In Personal Bank Account If Business Is Shut Down: Calcutta High Court
Calcutta High Court recently directed the proper officer under the GST Act to consider ordering refund of the unutilised ITC of an Assessee to his personal bank account, as his business was closed and its GST registration stood cancelled.The Petitioner was aggrieved by a direction of the proper officer, though allowing the refund sanction to the tune of Rs. 68,66,238/- but, directing the...
Taxpayers Must Be Vigilant About Communications On GST Portal, Department Can't Be Blamed: Delhi High Court
The Delhi High Court has made it clear that if an assessee fails to respond to a show cause notice duly communicated to it on the GST portal, the Department cannot be blamed for passing an order raising demand, without hearing the assessee.A division bench of Justices Prathiba M. Singh and Rajneesh Kumar Gupta observed,“Since the Petitioner has not been diligent in checking the portal, no...
Restoration Of Cancelled GST Registration Permissible If Taxpayer Clears Dues And Files Returns: Gauhati High Court
The Gauhati High Court stated that the restoration of cancelled GST registration is permissible if the taxpayer clears dues and files returns. The Bench of Justice Sanjay Kumar Medhi observed that “proviso to sub-rule (4) of Rule 22 of the CGST Rules 2017 provides that if a person, who has been served with a show cause notice under Section 29(2)(c) of the CGST Act, 2017, is ready...