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The position of law is well settled and the provisions relating to interest on delayed payment of refund have been consistently held as beneficial and non-discriminatory.
SBI Cards & Payment Services Ltd. vs. UOI & Ors.
(2023) TaxCorp(IDT) 7232 (HC-P&H)
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Supply of goods or services for setting up of network would qualify as a composite supply of works contract and activities of the appellant are covered by sub-clause (ii) of Entry No. 3 of Notification No. 11/2017-CT(R) and attract 18% GST.
In the matter of Sterlite Technologies Ltd.
(2023) TaxCorp(IDT) 7231 (AAR)
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Since it is merely a matter of cancellation of registration, the question of limitation should not matter, as it cannot be said that any right has accrued to State which would rather be adversely affected by cancellation.
Rohit Enterprises vs. The Commissioner & Ors.
(2023) TaxCorp(IDT) 7228 (HC-BOMBAY)
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Since a specific request had not been made by the Assessee for release of the blocked funds in its HDFC Bank Account, it will have to give a fresh representation to Revenue seeking for release of the blocked funds in the Assessee's bank account, maintained with HDFC Bank.
Lucas TVS Ltd vs. Superintendent of GST and Central Excise & Ors
(2023) TaxCorp(IDT) 7227 (HC-MADRAS)
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On factual score, the assessee was not given opportunity of hearing and the extent of assessee’s physical and mental stress is amply demonstrated in the documents filed alongwith the writ petition.
DYM Auto World V/s Assistant Commissioner of CGST and Central Excise & Ors.
(2023) TaxCorp(IDT) 7226 (HC-CALCUTTA)
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Once the special statute like GST has prescribed the punishment, Applicant cannot be booked u/s 409, 420, 465, 468, 471, 120-B r r/w Section 34 of the IPC.
Bal Mukund Vaishnav VS.The State of Maharashtra and anr.
(2023) TaxCorp(IDT) 7225 (HC-BOMBAY)
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If the assessee wants to demonstrates that the action taken u/s 83 is not proper in law and facts, the concerned Authority can only release the attachment as per the said provision.
Wisemax Enterprises vs UOI & Ors.
(2023) TaxCorp(IDT) 7224 (HC-BOMBAY)
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On similar matters raising identical grievances by assessee, Court has set-aside the order and remitted the matter back to primary authority for fresh decision.
Venkata Sai RCC Pipes and Infrastructures Vs The Joint Commissioner
(2023) TaxCorp(IDT) 7223 (HC-DELHI)
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Since the Assessee did not participate in the personal hearing afforded to him as per the impugned Summons, this Court deems it fit to grant one more opportunity for the Assessee to participate in the personal hearing.
Tvl. Metal Trade Incorporation vs. The Special Secretary& Ors.
(2023) TaxCorp(IDT) 7214 (HC-MADRAS)
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Provisional attachment being a prepounion step, statutory conditions for a valid exercise of the power must be strictly fulfilled, and the proper officer is always required to ensure that provisional attachment may not hamper normal business activities of the taxable person.
Smita and Sons Coal Pvt Ltd vs State of Gujarat
(2023) TaxCorp(IDT) 7210 (HC-GUJARAT)
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Assessee cannot be allowed to change the classification of Tariff Heading of Polypropylene Leno Bags to avail lower rate of Tariff under GST regime.
Mega Flex Plastics Ltd & Anr vs. The Union of India & Ors.
(2023) TaxCorp(IDT) 7207 (HC-CALCUTTA)
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As per Section 75(4), personal hearing is mandatory before passing any adverse order against the assessee.
Ultratech Cement Ltd. vs. UOI & ors
(2023) TaxCorp(IDT) 7206 (HC-MP)
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Appellate Authority is direcetd to accept the Memorandum of Appeal and decide the appeal on merits within 6 weeks.
Sikha Debnath vs Assistant Commissioner of State Tax
(2023) TaxCorp(IDT) 7205 (HC-CALCUTTA)
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There shall not be any cause for grievance on the part of the assessee for order being non-speaking or cryptic in nature.
L M Corporation Vs State of Gujarat
(2023) TaxCorp(IDT) 7204 (HC-GUJARAT)
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SCN must clearly state the allegations that the concerned noticee has to meet. This being the essence of a show cause notice, any notice that does not qualify this criterion, cannot be considered as a show cause notice.
Surender Kumar Jain vs Principal Commissioner
(2023) TaxCorp(IDT) 7203 (HC-DELHI)
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For the purposes of Section 65(6) of the CGST Act, the prescribed thirty days shall be computed from February 27, 2023.
Tinton River Palms vs. State of Karnataka & Ors.
(2023) TaxCorp(IDT) 7202 (HC-KARNATAKA)
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Revenue is directed to pass final orders on merits and in accordance with law after considering contentions of assessee.
Primox Steels vs. The Joint Commissioner & Ors.
(2023) TaxCorp(IDT) 7201 (HC-MADRAS)
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Court feels that the benefit extended may be extended to the Petitioner.
Pitchaiah Venkateshprumal vs. The Superintendent of CGST & Central Excise
(2023) TaxCorp(IDT) 7200 (HC-MADRAS)
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Revenue is directed to grant the amount of IGST refund to the assessee, as claimed by the assessee as provided under Section 54(6) of the CGST Act r/w Rule 91 of the CGST Rules and credit such amount to the assessee's account within a period of three weeks.
Choksi Exports vs. Union of India
(2023) TaxCorp(IDT) 7198 (HC-GUJARAT)
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Even if, it is presumed to have received because the same has been sent and the presumption is provided under Section 169(3) the foundation is too shaky for this Court to allow the State to build any structure on it. Therefore, show cause notice and the order of cancellation of registration need to be interfered with.
Neha Enterprise vs State of Gujarat
(2023) TaxCorp(IDT) 7197 (HC-GUJARAT)
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