Value Of Free Fuel Can't Be Added To Value Of Taxable Supply U/S 15 Of CGST Act: Uttarakhand HC

The Uttarakhand High Court held that when as per the agreement, the cost of fuel was to be borne by recipient, then such cost cannot be subjected to charge of GST by adding its value in the transaction value of GTA service.Pointing that the cost of fuel cannot be added in the account of the transporter, as was governed by the GST rules, the Division Bench comprising Justice Ritu Bahri and Justice Rakesh Thapliyal observed that “value of free fuel cannot be added to value of taxable supply under...

Uttarakhand High Court Set Aside Reassessment Proceedings Initiated against Amalgamated Company As It Became Non-Existent

The Uttarakhand High Court has held that PAN activation by a transferor company does not entitle revenue to issue a reassessment notice after the appointed date of amalgamation.The bench of Justice Ravindra Maithani has observed that the reassessment notice was given to the transferor company, which is a non-existent entity, after the appointed date, i.e., April 1, 2018. The order under Section 148A(d) of the Income Tax Act has been passed by the department against a non-existent entity.Delta...

Uttarakhand High Court Directs Facilitation Council Under MSMED Act To Educate Its Officers About Arbitration Law, To Avoid Flagrant Violation Of Arbitration Act

The Uttarakhand High Court has directed the Micro, Small and Medium Enterprises Facilitation Council to organize workshops and seminars to educate its officers, who undertake arbitration proceedings, to equip themselves with the law of Arbitration. The court passed the said direction while hearing an appeal against the decision of the Commercial Court who had set aside the arbitral award passed by the Facilitation Council in the arbitration proceedings conducted under Section 18 of the...

Court Cannot Partly Set Aside Award In Absence Of Manifest And Patent Error, And Without A Finding As To Its Severability: Uttarakhand High Court

The Uttarakhand High Court has ruled that in the absence of a manifest and patent error in the arbitral award, the Court under Section 34 of the Arbitration and Conciliation Act, 1996 (A&C Act) cannot interfere with the award, by partly upholding it and by disallowing the rest of the claims of the claimant. The Division Bench of Justices Sanjaya Kumar Mishra and Ramesh Chandra Khulbe observed that the lower court had not given any finding as to whether the claims set aside by it...

Amount Paid Under Protest Prior To SCN , Consider As Pre -Deposit Under SVLDR Scheme: Uttarakhand High Court

The Uttarakhand High Court has held that the amount paid under protest, towards interest, prior to the issuance of show cause shall be considered as pre-deposit while disposing of the application for a waiver under the 'Sabka Vikas (Legacy Dispute Resolution) Scheme, 2019' (SVLDR Scheme).The single bench of Justice Sanjaya Kumar Mishra has observed that the statute does not make any distinction between the payment of taxes, interest thereon, or any penalty in the amount which has been deposited...

Arbitration Clause In An Unregistered But Compulsorily Registrable Document Can Be Enforced: Uttarakhand High Court Reiterates

The Uttarakhand High Court recently observed that an arbitration agreement does not require registration under the Registration Act. Relying on the Supreme Court's findings in SMS Tea Estates Private Limited v. Chandmari Tea Company Private Limited, (2011) 14 SCC 66, a bench comprising Chief Justice Vipin Sanghi reiterated: "Even if it is found as one of the clauses in a contract or instrument, it is an independent agreement to refer the disputes to arbitration, which is independent...

Cancellation Of GST Registration Affects Right To Livelihood, Writ Petition Is Maintainable: Uttarakhand High Court

The Uttarakhand High Court has held that the cancellation of GST registration affects the right to livelihood and the writ petition is maintainable. The division bench headed by the Acting Chief Justice Sanjaya Kumar Mishra and Justice Ramesh Chandra Khulbe has observed that the appellant is denied his right to livelihood because of the cancellation of his GST Registration number. He has no remedy to appeal. It shall be violative of Article 21 of the Constitution as the right to...

Income Of Mussoorie Dehradun Development Authority Not The Income Of The State Government, Not Exempt Under Article 289(1): Uttarakhand High Court

The Uttarakhand High Court has reiterated that even if a Development Authority constituted under an Act of the State Legislature does not carry on any trade or business within the meaning of Article 289(2) of the Constitution of India, it continues to have a distinct legal personality separate from the State and, therefore, its income cannot be considered to be the income of the State so as to be exempt from Union taxation under Article 289(1). The Bench, consisting of Acting Chief...

Uttarakhand High Court Stays Circular Restricting Filing Of GST Refund For Tax Periods Spread Across Two Financial Years In Chronological Order

The Uttarakhand High Court has stayed the operation of a Circular issued by the Revenue Authorities, to the extent it inhibits refund claims for a period of two separate (not successive) financial years and requires filing of Refund in a chronological manner.The Bench comprising of Justices Sanjaya Kumar Mishra and Alok Kumar Verma has stayed para 8 of the Circular No. 125/44//2019-GST dated 18.11.2019, which states thus: "8. The applicant, at his option, may file a refund claim for a tax...

Tribunal Rules 2020 : Plea In Uttarakhand HC Challenging Eligibility Criteria For Appointments To Presiding Officer Of DRT

A writ petition under Article 226 of the Constitution of India has been filed in the High Court of Uttarakhand challenging the Government's notification changing the qualification criteria for appointment to the post of Presiding Officer of Debt Recovery Tribunal (DRT) which now allows only persons who have served as a District Judge to be eligible for appointment to the post. This is a change to the earlier practice of inviting applications from advocates qualified to be a District...