Case Title: Raghav Ventures Versus Commissioner Of Delhi Goods & Services Tax

Case Title: Max Healthcare Institute Limited Versus UOI

Citation: 2024 LiveLaw (Del) 283

Case Title: M/s.Sri Sasthaa Constructions Versus The Assistant Commissioner (ST)

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 Mandatory Requirement For Issuing SCN Under Customs Act, 1962: Jharkhand High Court

Case Title: M/s. Bihar Foundry & Castings Ltd. Versus Union of India

The Jharkhand High Court has held that the issuance of pre-SCN consultation is mandated under proviso to Section 28(1)(a) of the Customs Act, 1962, before issuing the show cause notice.

CESTAT

Information From ITR/26AS Can't Be Sole Basis For Service Tax Demands: CESTAT

Case Title: M/s GopiChenna Versus Commissioner of Central Tax Medchal - GST

The Hyderabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the service tax demand was made on the basis of third-party data, i.e., amounts reflected in income tax returns and in Form 26AS, which is not sustainable.

Balloons Used For Decorations Outside The Purview Of Requirement To Satisfy BIS Registration, CESTAT Set Aside Confiscation Order

The Chennai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has quashed the order passed by the original authority confiscating the goods and directing their re-export.

Pump For Lotion Dispenser Is Not Scent Spray Or Toilet Spray, Classifiable Under CTH 84248990: CESTAT

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the Pump for Lotion Dispenser is held to be covered under CTH 84248990, being the pumps meant not only for displacing the liquid or lotion but for simultaneously dispersing the same.

MRP Based Assessment Is Applicable Only To Mineral Water, Aerated Water And Not To Packaged Drinking Water: CESTAT

Case Title: M/s.Sree Gokulam Food and Beverages Pvt. Ltd. Versus The Commissioner of GST & Central Excise

The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that MRP-based assessment is applicable only to mineral water and aerated water and not to packaged drinking water.

Service Tax Can't Be Fastened Without Identifying Specific Service Provided And Consideration Received: CESTAT

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that service tax cannot be fastened without identifying the specific service provided and consideration received or to be received.

AAR

E-Commerce Operators Liable To Collect TCS For Providing Platform For Selling Digital Gold: AAR

The Karnataka Authority of Advance Ruling (AAR) has ruled that e-commerce operators are liable to collect TCS for providing a platform for selling digital gold.