Allahabad High Court Directs State GST Dept To Not Initiate Action For Assessment Years In Which Central GST Had Already Acted

The Allahabad High Court has directed the State Goods and Service Tax Authorities to not take action for any assessment year in which the Central Goods and Service Tax Authorities have already taken action. Petitioner approached the High Court under Article 226 of the Constitution of India against the actions taken by the State and Central GST Authorities for the same assessment...

Appeals U/S 260A Of Income Tax Act Not Sustainable In Absence Of Perversity In Tribunal's Fact Finding: Allahabad High Court

While entertaining an Income Tax Appeal, the Allahabad High Court has held that an appeal under Section 260A of the Income Tax Act, 1961 cannot be sustained without establishing a perversity with the fact finding of the Tribunal. “In the instant appeal the department has only challenged the fact finding off the Tribunal. A catena of Supreme Court judgments have concluded that...

Once HC Directs To Avail Alternate Remedy, Appeal U/S 107 GST Cannot Be Dismissed As Not Maintainable: Allahabad High Court

The Allahabad High Court has held that once the High Court has directed the assesee to approach the appellate authority under Section 107 of the Central Goods and Service Tax Act, 2017, the appeal cannot be dismissed as not maintainable. Counsel for petitioner argued that notice and demand under Section 79 of the CGST Act were issued to the petitioner, pursuant to which it approached...

Proper Officer Must Provide 'Reason To Doubt' Value Of Goods Declared By Importer Before Initiating Reassessment U/S 17 Customs Act: Delhi HC

The Delhi High Court has held that the proper officer under the Customs Act, 1962 must provide “reasons to doubt” the declared value of imported goods, before proceeding with reassessment under Section 17. Pertinent to note that Section 17 of the Customs Act, 1962 relates to 'Assessment of duty'. An entity intending to import goods is required to self-assess the duty which would...

GST | Separate Notification Needed For Cross-Empowerment Of State Officials? Kerala High Court Refers To Division Bench

The Kerala High Court prima facie disagreed with the view expressed by the Madras High Court

Customs Act | Importer Accepting Enhanced Valuation Of Goods For Expeditious Clearance Not 'Waiver' Of Right To Contest Re-Assessment: Delhi HC

The Delhi High Court has held that where enhancement of valuation of goods by the proper officer for the purpose of determining Customs duty is accepted by the importer under protest, for expeditious clearance, it cannot be said that the importer has waived its right to question the reassessment. Pertinent to note that Section 17 of the Customs Act, 1962 relates to 'Assessment of...

[Taxation] Passing Order Without Providing Opportunity Of Hearing, Providing Documents Violates Natural Justice: Allahabad HC Reiterates

While deciding a case relating to Input Tax Credit, the Allahabad High Court has held that a quasi-judicial body must provide an opportunity of hearing to a person before imposing liability on them. The Division Bench comprising Justice Shekhar B. Saraf and Justice Vipin Chandra Dixit held that as per the doctrine of audi alteram partem (let the other side be heard as well), such...

Patna High Court Dismisses Plea Challenging Notifications Extending Timeline For Issuance Of Orders U/S 73(10) Of CGST Act

The Patna High Court has rejected a petition challenging Notifications extending timeline for issuance of Orders under Section 73(10) of the GST Act.The Division Bench, comprising Chief Justice K. Vinod Chandran and Justice Partha Sarthy was dealing with the case where the assessees/petitioners filed writ petition against Notification Nos. 13/2022-Central Tax, 9/2023-Central Tax...

Limitation Period For Challenging Assessment Orders U/S 107 Of GST Act Begins From Date Of Rejection Of Rectification Application: Madras HC

The Madras High Court stated that limitation period for challenging assessment orders under section 107 of GST Act commences from the date of rejection of the rectification application filed under section 161. The Bench of Justice K. Kumaresh Babu observed that “………the period of limitation for challenging the order of assessment shall start ticking from the date of rejection...

[S.73(10) UPGST] Time Extension Notification Dated 24.04.2023 Valid Only From 31.03.2023, Not Before: Allahabad High Court

The Allahabad High Court has held the time extension notification dated 24.04.2023 extending time period for passing orders under Section 73(9) and 73(10) of the Uttar Pradesh Goods and Service Tax Act, 2017 will apply only from 31.03.2023 and not before that. Section 73 empowers the proper officer to pass orders imposing penalty or interest where any tax has not been paid or short...

Provisional Attachment Ceases After One Year: Rajasthan High Court Allows Assessee To Operate Bank Account

The Rajasthan High Court stated that the provisional attachment under Section 83 of the CGST Act ceases after one year and cannot be attached again without giving fresh reasons. The Division Bench, consisting of Chief Justice Manindra Mohan Shrivastava and Justice Ashutosh Kumar, was dealing with a case in which the assessee challenged the department's attachment of their bank account...

S.99A Customs Act | Final Report Containing Audit Findings Can Be Drawn Only After Apprising Auditee Of 'Objections': Delhi High Court

The Delhi High Court has held that pursuant to an audit in respect of assessment of imported or exported goods under Section 99A of the Cutoms Act, 1962, the proper officer is liable to apprise the auditee of the objections which according to it arise in respect of the assessment. A division bench of Justices Yashwant Varma and Ravinder Dudeja discussed the power that stands enshrined...