High Court
GST Levy On Group Health Insurance Policies Challenged; Kerala High Court Grants Interim Relief To Union Bank Pensioners
The Kerala High Court has granted interim relief to retired employees of the Union Bank by allowing them to renew their group health insurance policies without paying the 18% Goods and Services Tax (GST) on the premium.The Court passed the interim order in a writ petition filed by Vinod Mukundan and others, including the All India Union Bank Pensioners & Retirees Federation, challenging...
MP High Court Imposes ₹2 Lakh Cost On Tobacco Company For Stalling GST Proceedings
The Madhya Pradesh High Court has imposed ₹2 lakh costs on an Indore-based tobacco company for attempting to stall the proceedings initiated against it by the GST authorities.The company came came under the scanner of the Director General of GST Intelligence back in May 2020, following an investigation into large-scale tax evasion in the pan masala and tobacco industry in Indore.The...
CGST Rules | GST Registration Can Be Restored After Expiry Of Revocation Period If Rule 22(4) Conditions Are Fulfilled: Gauhati High Court
The Gauhati High Court has held that GST Registration can be restored even after expiry of the revocation period if the assessee complies with Rule 22(4) CGST (Central Goods and Services Tax Rules), 2017 requirements. The Single Bench, consisting of Justice Sanjay Kumar Medhi, opined that if the assessee submits such an application and complies with all the requirements as provided...
Renting/Leasing Residential Premises For Use As Residence Exempt From GST: Delhi High Court
The Delhi High Court has held that GST cannot be levied on renting/ leasing of residential premises for use as residence.Justice Sachin Datta clarified thus while dealing with a plea to quash an order passed by the Collector of Stamps directing the petitioner to pay allegedly deficient stamp duty on a lease deed executed with a private company, in respect of a residential property in...
Customs Authorities Lack Jurisdiction To Issue Directions Under GST Law: Madras High Court
The Madras High Court recently held that Customs authorities have no jurisdiction to issue directions under the Goods and Services Tax (GST) law. The Court struck down a February 2021 public notice issued by the Chennai Customs that sought to regulate the GST treatment on auctioned cargo.A single bench of Justice N Anand Venkatesh ruled that such powers lie exclusively with authorities...
GST | Assessee Entitled To Copy Of Seized Electronic Data Unless Prejudicial To Investigation: Delhi High Court
The Delhi High Court has made it clear that an assessee is entitled to copies of the data stored on its electronic devices which are seized by the GST Department, unless the same is prejudicial to the probe.A division bench of Justices Prathiba M. Singh and Shail Jain observed,“A perusal of Section 67(5) of the CGST Act clearly shows that copies of the seized data cannot be denied to...
S.107 GST Act | Taxpayer Can't Ignore Order Merely Because Copy Was Illegible: Delhi High Court
The Delhi High Court has made it clear that a taxpayer cannot ignore an order passed against it and uploaded on the GST portal, merely because copy of the order was allegedly illegible.A division bench of Justices Prathiba M. Singh and Shail Jain thus refused to condone the taxpayer's delay in filing appeal against a GST demand order merely on the ground that the order supplied to it...
Unsigned GST Demand Order Valid If Accompanied By DRC-07 Bearing Officer's Details: Delhi High Court
The Delhi High Court has held that an unsigned GST demand order is valid, if the same is accompanied by DRC-07 which contains the details of the official who passed the order.DRC 07 is a summary of the demand order issued by the proper officer, to be uploaded on GST Portal, specifying the amount of tax, interest or penalty payable.A division bench of Justices Prathiba M. Singh and Shail Jain...
Delhi High Court Questions Centre Over Withdrawal Of GST Concession On Vehicles Purchased By Differently-Abled Persons
The Delhi High Court recently questioned the Central government for effectively withdrawing GST concessions granted to differently-abled persons on purchase of cars.A division bench of Chief Justice DK Upadhyaya and Justice Tushar Rao asked the standing counsel to seek instructions in the matter and respond by December 17.The Court was dealing with a petition moved by All India Confederation...
Bombay High Court Directs Dept To Pay ₹71.31 Lakh Interest On Refund Of Illegal IGST Collected Under RCM On Ocean Freight
The Bombay High Court has directed the department to pay Rs. 71.31. Lakh interest on refund of illegal IGST (Integrated Goods and Services Tax) collected under RCM (Reverse Charge Mechanism) on ocean freight. Justices M.S. Sonak and Advait M. Sethna stated that admittedly, the Petitioner had paid the amount of IGST which the respondents utilized up to the date of grant of refund....
Statutory Interest Mandatorily Payable U/S 56 GST Act On Refunds Delayed Beyond 60 Days: Gujarat High Court
The Gujarat High Court held that statutory interest mandatorily payable under Section 56 GST Act on refunds delayed beyond 60 days. Justices Bhargav D. Karia and Pranav Trivedi stated that the provision of section 56 of the GST Act is a mandatory provision and the interest which is required to be paid under section 56 is compensatory in nature for delayed payment of refund...
Allahabad High Court Stays Rs.110 Crore GST Demand On Dabur's Hajmola Candy
The Allahabad High Court on October 10 stayed a ₹110 crore GST show cause notice issued to Dabur India Ltd. over the classification of its Hajmola Candy Tablets.A bench of Justice Saumitra Dayal Singh and Justice Indrajeet Shukla passed the interim order in a petition filed by Dabur challenging the DGGI notice issued earlier this year.The dispute revolves around how Hajmola Candy Tablets...