Interest On Belated Filing Of GSTR-3B Return Not Recoverable Without Adjudication: Jharkhand High Court

The Jharkhand High Court has ruled that recovery of interest under CGST Act, 2017 for delay in filing the GSTR-3B return cannot be initiated without following any adjudication proceedings under the Act in the event the interest liability is disputed by the assessee. The Bench, consisting of Justices Aparesh Kumar Singh and Deepak Roshan, quashed the notice of recovery issued by the authorities under Section 79 of the CGST Act on the ground that the adjudication proceedings under Section...

Transaction, Being Revenue Neutral, Does Not Affect The Interest Of Revenue, Delhi High Court Directs Refund

The Delhi High Court Bench of Justice Rajiv Shakdher and Justice Jasmeet Singh has directed the department to release the refund as the transaction was revenue neutral, and did not affect the interest of revenue.The petitioner/assessee filed three writ petitions in which the court granted six weeks to the respondents/department to pass a fresh order. The court directed the department to bear in mind probable additions that may have to be made in the scrutiny assessment proceeding, based...

No Opportunity Of Hearing Was Given By The GST Department: Calcutta High Court Quashes Detention Order

The Calcutta High Court bench of Justice Md. Nizamuddin, has quashed the detention order passed by the Goods and Service Tax Department (GST) on the grounds that the opportunity of hearing was not accorded to the assessee.The petitioner/assessee has challenged the order passed by the Deputy Commissioner of State Tax on the ground that the order was bad in law for the reason that the goods of the petitioners were detained without giving any opportunity of hearing to the petitioners under the...

Form GST DRC-01A Is A Pre-Show Cause Notice Intimation Which Focuses On Reducing Litigation: Allahabad High Court

The Allahabad High Court, consisting of Justice Surya Prakash Kesarwani and Justice Jayant Banerji, has ruled that Form GST DRC-01A is a pre-show cause notice intimation which focuses on reducing litigation.The petitioner/assessee submitted that before issuing the notice under Section 74(1) of the CGST Act, 2017 on Form GST DRC 01, the statement as required under Rule 142 (1A) of the CGST Rules, 2017 was not submitted by the proper officer to the petitioner. Therefore, on account of the ...

Membership Fee Collected By Club Exigible To GST: AAR Maharashtra

The Maharashtra Bench of the Authority for Advance Ruling (AAR), consisting of members Rajiv Magoo and T.R. Ramnani, has ruled that the membership fee and annual subscription fee collected by a Club from its members is exigible to GST under the Central Goods and Service Tax (CGST) Act and the State Goods and Service Tax (SGST) Act. The Applicant Poona Club Ltd had filed an application before the Maharashtra Bench of the Authority for Advance Ruling, seeking an advance ruling as to...

Extended Limitation Cannot Claimed by Department, In Absence Of Fraud, Mis-Statement, Contumacious Conduct Of Taxpayer: CESTAT

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) consisting of Anil Choudhary (Judicial Member) has held that the extended period of limitation cannot be invoked by the excise department as there was no element of fraud, mis-statement or contumacious conduct on the part of the assessee The appellant/assessee is in the business of manufacturing galvanised towers and structures, which are dutiable. The appellants supplied their goods, which were subject...

GST Dept. To Serve Physical Copy Of Show Cause Notice Until Technical Problems In GST Portal Are Resolved: Madras High Court

The Madras High Court comprising Justice C. Saravanan has held that the Goods and Service Tax (GST) department can continue service of the physical copy of the notice through registered post, speed post, or courier with acknowledgment to the assessee at their last known place of business or residence and upload the notice on the web portal. Once all technical problems are resolved, the practise of sending physical copies may be dispensed with.The petitioners/assessees have challenged the...

Non-Appearance Of Assessee In Response To Notice Issued Electronically Under Section 142(1) Of Income Tax Act A Bonafide Mistake: ITAT Mumbai

The Mumbai Bench of ITAT, consisting of members G.S. Pannu (President) and Vikas Awasthy (Judicial Member), has ruled that non-compliance by the assessee of a notice issued electronically under Section 142(1) of the Income Tax Act, 1961 in the first year of transition towards an online and digital interface by the revenue department, is not deliberate and is a bonafide mistake. The Assessee Triumph International Finance India Limited had filed an appeal before the ITAT against the...

Distillery Wet/Dry Grain Soluble Sold As Cattle Feed Attracts 5% GST: AAR

The Telangana Authority of Advance Ruling (AAR) consisting of Raghu Kiran (Central Tax) and S.V. Kasi Visweswara Rao (State Tax) has ruled that 5% Goods and Service Tax (GST) is payable on distillery wet/dry grain soluble which is sold as cattle feed. The applicant is in the business of manufacturing alcohol. In the process of manufacturing alcohol, the applicant produces certain bye-products known as distillery dry grain soluble (DDGS) and distillery wet grain soluble (DWGS). The applicant...

"Intention To Evade Tax" Must Be Directly Connected to Activity Of Trader: Punjab and Haryana High Court

The Punjab and Haryana High Court bench of Justice Ajay Tewari and Justice Pankaj Jain has held that the intention to evade tax must be directly connected to the activity of the trader. The petitioner/assessee is in the business of selling copper wires and copper scraps, which are purchased from the dealers located throughout the country. The petitioner claimed that in the ordinary course of business, he sold copper scraps to M/s R.N.T. Metals Pvt. Ltd., Bhiwadi (Rajasthan) for an...

VAT ITC Can Be Availed On Evaporation Loss Of Petrol, HSD: Punjab and Haryana High Court

The Punjab and Haryana High Court bench consisting of Justice Ajay Tewari, Justice Avnish Jhingan and Justice Pankaj Jain has ruled that the Input Tax Credit (ITC) under the Value Added Tax can be availed on the evaporation loss of petrol and High Speed Diesel (HSD).The respondent/assessee is in the business of running a petrol pump and is engaged in the purchase and sale of petroleum products. For the assessment year 2010–11, the assessment was finalised by the Excise and Taxation...

Belated Deposit Of PF And ESI Contribution Of Employees Cannot Be Added To Employer's Taxable Income: ITAT Delhi

The Single Bench of Delhi ITAT, consisting of judicial member Kul Bharat, has ruled that belated payment of employees' contribution to the Provident Fund and State Insurance Scheme cannot be added to the employer's taxable income as deemed income, if the said deposits are made before the due date of filing the income tax return under the Income Tax Act, 1961. The Appellant/ Assessee Guardian India Solutions had filed its income tax return which was processed by the Centralized...