Indirect Tax Cases Monthly Round Up: April 2024

Supreme Court Supreme Court Expunges Gujarat HC's Adverse Observation Against GST Officials Case Title: The State Of Gujarat & Anr. V. Paresh Nathalal Chauhan Citation : 2024 LiveLaw (SC) 295 The Supreme Court (on March 12) expunged the observations made by the Gujarat High Court in an interim order that statutory protection of the good faith clause under Section 157 of the Goods and Services Tax Act may not be available to the GST officers who conducted a search operation in the instant case. Delhi High Court Retrospective GST Registration Cancellation Can't Be A Consequence Of Non-Filing Of Return: Delhi High Court Case Title: Good Life Zip India Versus Commissioner Of Delhi Goods And Service Tax & Anr. The Delhi High Court has held that simply because a taxpayer has not filed the returns for some period does not mean that the taxpayer's registration is required to be cancelled with a retrospective date. Dept. Can't After Being Unsuccessful, On Its Own, Declare Order For CENVAT Credit Refund To Be Erroneous: Delhi High Court Case Title: Blackberry India Pvt Ltd -Earlier Known As Research In Motion India Pvt Ltd Versus The Commissioner CGST The Delhi High Court has held that the department cannot, after being unsuccessful before this Court on its own, declare the refund of the CENVAT credit as well as interest on delayed payments to be an erroneous refund. Proper Officer Has To Consider Reply On Merits And Then Form An Opinion: Delhi High Court Case Title: Canara Bank Versus Assistant Commissioner, DGST The Delhi High Court has held that the proper officer has to consider the reply on merits and then form an opinion. Rationale To Deny ITC To Service Provider Who Is Not Liable To Pay Tax On Output Services Is Obvious: Delhi High Court Case Title: Pace Setters Business Solutions Pvt. Ltd. Versus Union Of India And Ors. The Delhi High Court has held that the rationale to deny input tax credit (ITC) to service providers who are not liable to pay tax on output services is obvious. GST Registration Cancellation Passed Solely For Non-Filing Of Reply: Delhi High Court Remits The Matter For Re-Adjudication Case Title: M/S Jain Cement Udyog (Through Proprietor Sh. Sanjay Jain) Versus CBIC The Delhi High Court has held that GST registration cancellation passed solely for non-filing of reply is unsustainable. CA Certificate Not Matching With Details On ICAI Portal As Per UDIN, Delhi High Court Upholds Disqualification By IRCTC Case Title: M/S Sunshine Caterers Private Limited Versus Union Of India The Delhi High Court has upheld the disqualification as the CA Certificate did not match details on the Institute of Chartered Accountants of India (ICAI) portal as per the Unique Document Identification Number (UDIN). Denial Of ITC To Customers Is One Of The Consequence Of Retrospective GST Registration Cancellation: Delhi High Court Case Title: Mukesh Kumar Singh Versus Commissioner Of Delhi GST The Delhi High Court has held that one of the consequences of cancelling a taxpayer's registration with retrospective effect is that the taxpayer's customers are denied the input tax credit availed in respect of the supplies made by the taxpayer. GST Act Empowers Proper Officer To Grant Upto Three Adjournments If Sufficient Cause Is Shown: Delhi High Court Case Title: Sun & Sand Industries Africa Pvt. Ltd Versus Sales Tax Officer Class-Ii/Avato Department Of Trade And Taxes The Delhi High Court has held that, as per Section 75(5) of the GST Act, if sufficient cause is shown, the proper officer shall adjourn the hearing; however, not more than three adjournments may be granted. Bombay High Court Bombay High Court Quashes SCN Demanding GST On Ocean Freight On Transportation Of Goods From Outside India Case Title: M/s. Agarwal Coal Corporation Pvt. Ltd. Versus Assist. Commissioner of State Tax The Bombay High Court has quashed the show cause notice (SCN) demanding GST on ocean freight on transportation of goods from outside India. Madras High Court Madras High Court Restrains Dept. From Appropriating Interest Liability Against Eicher Motors Until Matter Is Taken Up By Appellate Court Case Title: M/s.Eicher Motors Limited Versus The Assistant Commissioner of Central Tax and Central Excise Citation: 2024 LiveLaw (Mad) 159 The Madras High Court has restrained the department from appropriating interest liability against Eicher Motors until the matter is taken up by the appellate court. Assessee Can't Be Absolved Of Responsibility As Registered Person To Monitor The GST Portal: Madras High Court Case Title: M/s.Bajrang & Bajrang Versus The State Tax Officer (FAC) The Madras High Court held that the assessee cannot be absolved of responsibility as a registered person to monitor the GST portal. Dept's...

Indirect Tax Cases Monthly Round Up: April 2024

Mariya Paliwala

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