when they say that the investigation and the proceedings
now initiated is one, which hit by Section 6(2)(1)(b) of the CGST Act of
2017. What has also to be appreciated is the fact that there is a clear
distinction between a proceeding drawn for the demand of tax evaded
by the petitioner-establishment and the investigation be conducted by
the Department of the DG, GST Intelligence Wings in respect of an
offence committed by an establishment by way of using bogus and fake
invoices and illegally availing ITCs, which the petitioner-establishment
otherwise was ineligible.
Never tried to fill TRAN-1 within the stipulated period
or within the extended period and also was not able to take advantage of
circular dated 03.04.2018 if at all if he had bonafidely tried to fill TRAN-1. Writ Rejected.
M/S GUJARAT CO-OPERATIVE MILK MARKETING FEDERATION LIMITED
It is hereby held that milk chilling and packing service provided by the contractors are support services to agriculture produce that is milk, and same is exempted exempted by virtue of Serial No.24 of the table to Notification No.11/2017 – Central
Tax (Rate) dated 28.6.2017 . Writ allowed.
If assessee could not take accumulated credit of previous law through TRAN 1 , due to system inefficiency , due to whic tax need to be paid in cash rather than ITC , so same need to be refunded. Writ Allowed.
Refund the input tax credit (for short “ITC”) pursuant to sale of duty free goods from the duty free shops (for short, DFS”) at the departure area of airport.Petitioner is held
to be entitled for refund of ITC and as such no prejudice will be
caused to them, if they would first pay GST on the services provided to DFSs by MIAL and take ITC of the entire tax amount, and thereafter claim refund of the same by following the procedure contained in Rule-89.
Provisionally attaching the bank account without furnishing a copy of such order to the petitioner is without any authority of law. Writ allowed and responded corrected its mistake by unfreeze the account.
TRAN 1 could not be submitted due to technical glitches should be permitted to either submit the TRAN-1 form electronically by opening the electronic portal for that purpose or allow the Petitioner to tender said form manually. Writ Allowed.
The Petitioner has sought to question the refusal by the
Officers of the Director-General of GST Intelligence, Mumbai to
supply documents to the Petitioner seized by the officers. The
Petitioner has also sought a direction to the Respondents to hand
over copies of the documents seized. HELD :refusal by the respondent- authorities to give copies of the documents
to the Petitioner which are seized under Panchanama dated 9/10
January 2019 is not justifiable and the Petitioner is entitled to the
mandatory direction as prayed for.
RCM should not be levied on Receipt of transportation services imported in India on CIF basis as same is part of transaction value. Writ stayed pending for final order , till than relief is granted to petitioner.
Any order give must provide reasons in support of his conclusion that the goods in question and the conveyance are required to be confiscated. same is missing in the case and confiscation held void. Writ accepted and allowed.