Rejection Of Appeal For Restoration Of GST Registration - Delay Of 1 Day Is Hyper Technical: Himachal Pradesh High Court

The Himachal Pradesh High Court has held that the rejection of an appeal for the restoration of GST registration for a delay of 1 day is hyper-technical.The division bench of Justice Tarlok Singh Chauhan and Justice Virender Singh has allowed the claim of the petitioner, stating that the view taken by the appellate authority is quite hyper-technical and academic and that rejecting the appeal for a delay of one day is in gross violation of the principle of natural justice and that cancellation...

Affiliation Provided By Kota University To Its Constituent Colleges For Imparting Education Is A Supply, Attracts GST: Rajasthan AAR

The Rajasthan Authority of Advance Ruling (AAR) has observed that affiliation provided by Kota University to its constituent colleges for imparting education is a supply and taxable under GST.The two-member bench of Umesh Kumar Garg and M. S. Kavia has observed that the affiliation services provided by Kota University enable the institution to conduct the course or programme and do not relate to the admission of students to the course or programme or the conduct of examinations for admission to...

Failure To Furnish Certified Octroi Exemption Form; Importer Not Ineligible For Refund Of Octroi Under Section 194(2) Of MMC Act: Bombay High Court

The Bombay High Court has ruled that failure to furnish a declaration duly certified by the Octroi Inspector, would not render the importer ineligible for refund of Octroi Duty under Section 194(2) of the Mumbai Municipal Corporation Act, 1888 (MMC Act). The Bench of Acting Chief Justice S. V. Gangapurwala and Justice Arif S. Doctor held that production of a duly certified octroi exemption form is not a substantive requirement but merely a procedural requirement to enable an eligible...

Coal Transportation From Pitheads Of Mines To Railway Sidings Not "Mining Of Mineral": CESTAT

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the coal transported from the pitheads of the mines to the railway sidings would be classified under the head "transport of goods by road" service, and the activity does not involve any taxable service in relation to "mining of minerals."The two-member bench headed by Justice Dilip Gupta (President) and P.V. Subba Rao (Accountant Member) has observed that the Commissioner of Appeals was, therefore,...

Raula Gundi Is A Chewing Tobacco Without Lime Tube, Attracts 28% GST: AAR

The Orissa Authority for Advance Ruling (AAR) has held that "Raula Gundi," which is "chewing tobacco without lime tubes," attracts 28% GST with a 160% Compensation Cess.The two members of the bench, G.K. Pati and P.K. Mohanty have observed that "Raula Gundi," i.e., chewable gundi, is "chewing tobacco," the principal or predominant ingredient of which is tobacco.The applicant is in the business of manufacturing "Raula Gundi" (Chewable Gundi, its final product) and supplying it to various betel...

Tax deposited During Search Not Voluntary: Delhi High Court Directs GST Dept. To Return Rs.1.80 Crores With Interest

The Delhi High Court has directed the GST department to return the amount of Rs. 1.80 crores along with 6% interest as the recovery of tax made during the search was not voluntary.The division bench of Justice Rajiv Shakdher and Justice Tara Vitasta Ganju has observed that no recovery of tax should be made during search, inspection, or investigation unless it is voluntary.The petitioner/assessee is in the business of trading in ready-made garments (RMG) and is also engaged in selling these very...

Age At The Time Of Commission Of Offence Has To Be Taken And Not When The Proceedings Initiated: Delhi High Court

The Delhi High Court upheld the prosecution for an undisclosed foreign bank account, observing that the age at the time of the offense must be taken into account, not when the proceedings were initiated.The single judge bench of Justice Suresh Kumar Kait has relied on the decision of the Delhi High Court in the case of Pradip Burman vs. Income Tax Office, in which it was held that Circular/Instruction No. 5051 dated 07.02.1991 issued by the Central Board of Direct Taxes (CBDT) does not bar the...

Technical Consideration Cannot Come In The Way Of Substantial Justice: Bombay High Condones ITR-filing Delay

The Bombay High Court has condoned a year-long delay in filing the Income Tax Return (ITR) over "genuine hardships."The division bench of Justice Dhiraj Singh Thakur and Justice Abhay Ahuja has observed that technical considerations cannot come in the way of substantial justice. It is neither an allegation of malafide nor an allegation that the delay has been deliberate.The petitioner/assessee is in the business of real estate, building, and development. The assessee had entered into a joint...

Delhi High Court Grants Interim Protection Against Retrospective Denial Of Concessional Rate Of Customs Duty To Solar Units

The Delhi High Court has granted interim protection against the retrospective denial of the vested right of the benefit of concessional rate of duty under project import regulations granted to solar power developers.The Division Bench of Justice Rajiv Shakdher and Justice Tara Vitasta Ganju have directed the customs authorities to refrain from taking any precipitative steps at the time of import of goods pursuant to the registration of contracts under the Project Import Regulations, 1986.The...

Karnataka High Court Quashes Provisional Attachment Of Fixed Deposits Worth Rs. 3700 Crores Against Xiaomi

The Karnataka High Court has quashed the provisional attachment of fixed deposits worth Rs. 3700 crores against Xiaomi.The single bench of Justice S.R. Krishna Kumar has quashed the provisional attachment of the fixed deposit subjected to various conditions.The court ordered that Xiaomi shall not be entitled to make payments from the fixed deposit accounts in the form of royalties or in any other form to any companies or entities located outside India. Xiaomi, on the other hand, is free to take...

Interest on Tax Refund Payable On Expiry Of 3 Months From The Date Of Refund Application: Karnataka High Court

The Karnataka High Court has held that the interest on a delayed tax refund is payable on the expiration of 3 months from the date of filing the refund application.The single bench of Justice R. Krishna Kumar has observed that merely because there were certain deficiencies or lacunae in the refund claim by the petitioner, the circumstance cannot be relied upon or made the basis by the respondent or department to contend that it was entitled to pass the refund sanction order beyond the prescribed...

GST ITC Not Available On ​​Goods And Services Used For Construction Of A Pipeline Laid Outside The Factory Premises: AAR

The Maharashtra Authority of Advance Ruling (AAR) has held that Input Tax Credit (ITC) is not available on goods and services used for the construction of a pipeline laid outside the factory premises.The two-member bench of M. Rammohan Rao and T.R. Ramnani has observed that, as per the explanation to Section 17 of the GST Act, "plant and machinery" does not include a pipeline laid outside the factory premises.The applicant, Mumbai Aviation Fuel Farm Facility Private Limited (MAFFPL), is in the...