Indirect Tax Cases Weekly Round-Up: 3 March To 9 March 2024

Delhi High Court Delhi High Court Directs GST Dept. To Pay 6% Interest For Delayed IGST Refund Case Title: Raghav Ventures Versus Commissioner Of Delhi Goods & Services Tax The Delhi High Court has directed the GST department to pay 6% interest on delayed IGST refund. Failure To Consider Reply On Merits; Delhi High Court Quashes GST Demand Against Max Healthcare Case Title: Max Healthcare Institute Limited Versus UOI Citation: 2024 LiveLaw (Del) 283 The Delhi High Court has quashed the GST demand of Rs. 8.23 crore against Max Healthcare. Madras High Court Madras High Court Directs AO To Allow Transitional Credit Of Purchase Tax Paid Under GST Act If Already Paid under VAT Act Case Title: M/s.Sri Sasthaa Constructions Versus The Assistant Commissioner (ST) The Madras High Court has directed the Assessing Officer to allow transitional credit of purchase tax paid under Section 140 of the TNGST Act, 2017, if the petitioner had paid “purchase tax” under Section 12(1) of the TNVAT Act. Rajasthan High court High Courts Can't Entertain Appeals On Determination Of Excise Duty Rate Or Value Of Goods For Assessment: Rajasthan High court Case Title: Commissioner of Central Goods And Service Tax Versus Jain Poles Industries The Rajasthan High Court, Jaipur Bench, has held that an appeal would lie to the High Court if the High Court is satisfied that the case involves a substantial question of law; however, an appeal would not lie if the same pertains to the determination of any question having relation to the rate of duty of excise or to the value of goods for purposes of assessment. Kerala High Court Kerala VAT Act Empowers Taxing Authorities To Recover Tax Dues From Directors Of Private Company: Kerala High Court Case Title: Firos C.A. Versus State Of Kerala Citation: 2024 LiveLaw (Ker) 152 The Kerala High Court has held that Section 39 of the Kerala Value Added Tax Act, 2003, empowers the taxing authorities to recover the tax dues from the directors of the private company if the company fails to make payment of the tax. Allahabad High Court Allahabad High Court Grants Bail To Applicant Accused Of Availing Excess Input Tax Credit, As Proceedings U/S 70 And 74 Pending Since Long Case Title: Qamar Ahmed Kazmi vs. State of U.P. Citation: 2024 LiveLaw (AB) 131 The Allahabad High Court has granted bail to the applicant accused of availing excess input tax credit as the proceedings under Section 70 and Section 74 of the Goods and Service Tax Act, 2017 were pending since long. S.5 Limitation Act Applies To Rectification Of Orders U/S 31 Of UP VAT Act: Allahabad High Court Case Title: M/S Sanyo Koreatex Pvt. Ltd. vs. Deputy Commissioner Trade Tax And Another Case citation: 2024 LiveLaw (AB) 132 The Allahabad High Court has held that Section 5 of the Limitation Act will apply to rectification of orders passed by officer, authority, Tribunal or the High Court under Section 31 of the Uttar Pradesh Value Added Tax Act, 2008. GST | Truck Moving Slowly Due To Fault In Engine, Not Extending E-Way Bill Technical Breach: Allahabad HC Quashes Penalty U/S 129 Case Title: M/S Riadi Steels Llp vs. State Of U.P. And 4 Others Case citation: 2024 LiveLaw (AB) 133 The Allahabad High Court has held that when the GPS tracking system showed slow movement of the truck due to mechanical issues in the engine, penalty under Section 129 of the Goods and Service Tax Act, 2017 could not have been imposed for not extending time-period in e-way bill. The Court held that not extending time period in such case was a technical breach. No Difficulties In Generating E-Way Bill After April 2018: Allahabad High Court Upholds Penalty U/S 129 GST For Late Production Of E-Way Bill Case Title: M/S Jhansi Enterprises Nandanpura Jhansi vs. State Of U.P. And Others Case citation: 2024 LiveLaw (AB) 134 The Allahabad High Court has held that when the Goods and Services Tax Regime was launched in 2017, there were difficulties in downloading e-way bills. However, the difficulties were resolved and from April 2018 there were no difficulties in generating the same. Writ Jurisdiction Discretionary, To Be Exercised For Petitioners Acting In Good Faith, With Clean Hands: Allahabad High Court Case Title: M/S Genius Ortho Industries vs. Union Of India And Others Case citation: 2024 LiveLaw (AB) 135 While dealing with a petition against cancellation of GST registration, the Allahabad High Court held that writ jurisdiction under Article 226 of the Constitution of India can only be exercised for a petitioner who has approached the Court in good faith and with clean hands. The Court held that once there is concealment of facts, writ petition is liable to be dismissed without any relief to the petitioner. Jharkhand High Court Issuance Of Pre-SCN Consultation Is...

Indirect Tax Cases Weekly Round-Up: 3 March To 9 March 2024

Mariya Paliwala

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