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, cannot claim a vested right on appointment. It is within the prerogative of the Committee or the Appointing...

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 exonerated from the confiscation proceedings. Section 130 of CGST Act provides that any conveyance carrying ...

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, as the proceedings of assessment were commenced and completed against a dead person. Section 93 of the CGST...

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 July 26, 2018 and 18% GST thereafter until March 31, 2020.The issue before the Tribunal was with respect 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 Act. The assessee/petitioner dispatched certain scrap materials through a conveyance. During transit, the said vehicle was intercepted...

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 Department has given the show cause notice and the personal hearing notices to the Petitioner; (ii) The Petitioner...

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 Tax Act, 2017 would show that the said provision merely contemplates that the maximum adjournments shall be...

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 amount to be paid to the bank account of the business— Edelweiss Rural & Corporate Services Limited.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 reply to the Show Cause Notice has been filed by the Petitioner. Thus the department cannot be...

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 and willing to furnish all the pending returns and to make full payment of the tax itself along with...

If SCN Is Issued Without GST Authority's Signature, Demand Order Can't Be Saved Even If It Is Signed: Jharkhand High Court

The Jharkhand High Court has made it clear that an order raising GST demand cannot be saved even if it is properly authenticated by the issuing authority, if the show cause notice preceding it was not signed.A division bench of Chief Justice M.S. Ramachandra Rao and Justice Rajesh Shankar was dealing with a Petitioner's grievance that Form GST DRC-01A issued to him under section 73(1) of the Jharkhand GST Act was not signed by the authority.For context, Form GST DRC-01A is a pre-show cause...

Two Contradictory GST Orders On Same Allegations Not Sustainable: Kerala High Court

The Kerala High Court has stated that two contradictory GST orders on the same allegations are not sustainable, and the second order cannot exist if the first one already dropped the proceedings. The Bench of Justice Ziyad Rahman A.A. observed that the proceedings were dropped in the first order after accepting the explanation by the assessee, yet a second order was passed on the same allegations. It is a matter which ought to have been rectified as it results in two mutually ...