GSTAT Raipur
For revenue
Case-law directory
Every ruling, in plain sight.
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
7 rulings found
GSTAT Raipur
Where manufacturer claimed refund of unutilised ITC due to inverted duty structure and was sanctioned amount exceeding entitlement under Section 54 read with Rule 89(5), such payment qualified as refund and, if in excess, constituted an 'erroneous refund' recoverable under Section 73, without exclusion based on ITC origin, as confirmed by subsequent rule and circular. GST: Where assessee received refund on inverted-duty structure via RFD-06 order and department did not appeal or seek revision, initiation of recovery proceedings for erroneous refund under Section 73 was permissible as Section 73 operates independently with its own notice and limitation, and non-invocation of appeal or revision mechanisms does not bar such recovery action. GST: Where appellant received erroneous refund of Rs. 90.35 lakhs on inverted-duty structure and paid back principal amount during recovery proceedings without paying interest, interest under Section 50 at 18 percent per annum for delayed period was legally leviable as interest is compensatory, and mere payment of principal did not conclude liability or proceedings under Section 73
Gauhati High Court
Where assessee challenged Section 73 proceedings alleging non-service of statutory notice for wrongful ITC, but record showed service of a detailed demand- cum-show-cause notice for the relevant period, contention of absence of notice was unfounded and proceeding was not without jurisdiction, with any residual grievances to be adjudicated in statutory appeal. GST: Where assessee challenged unsigned and allegedly defective Form GST DRC- 07 electronic summary regarding period and quantum, such electronic defects alone did not affect jurisdiction of adjudication order, as summary cannot substitute main adjudication, and any inconsistency among notice, order, and summary must be tested on facts and can be redressed through statutory appeal. GST: Where assessee challenged imposition of interest and penalty as exceeding show-cause notice for period July 2017 to March 2018 invoking section 75(7), since determination of whether order exceeded notice required conjoint examination of notice and order, mere assertion did not warrant writ interference and remedy could be pursued before appellate authority. GST: Where assessee alleged denial of hearing during demand adjudication for July 2017 to March 2018 but records showed service of demand-cum-show-cause and no reply from assessee nor any material indicating exclusion from adjudicatory process, non-compliance with Section 75 could be addressed in statutory appeal and no ground for extraordinary interference was established.…
Delhi High Court
Where CGST authorities initiated proceedings and issued show cause notice before SGST authorities on same subject matter for overlapping periods, statutory bar on parallel proceedings under section 6(2)(b) was not attracted, and jurisdictional objection could not be a ground to bypass statutory appeal remedy, making writ interference unwarranted. GST: Where goods were seized without invoices during search and initial proceedings under section 67(7) were concluded with order dropping proceedings, a subsequent show cause notice under section 74, culminating in an order after investigation and reply, constituted a distinct proceeding, not a parallel adjudication of same subject matter, thus both orders were legally sustainable. GST: Where petitioner challenged proceedings under writ jurisdiction despite availability of undisputed statutory appeal under section 107, and no jurisdictional infirmity or violation of natural justice was found on objections raised under section 6(2)(b), writ remedy was declined as no ground existed to override efficacious appellate remedy, relegating petitioner to appeal process
Gauhati High Court
Where DGGI officer issued a consolidated demand-cum-show cause notice covering multiple financial years under CGST regime and petitioners challenged permissibility of such consolidation after not filing a reply, since law as per Tata Projects Ltd. permits consolidated notices and adjudication for multiple periods, writ challenge to such consolidated notice was not maintainable. GST: Where petitioners received consolidated show cause notice for tax or ITC not involving fraud and failed to reply before seeking writ remedy nearly a year later, since initiation under general or fraud-based provisions is fact-specific and determination of fraud requires factual examination, writ jurisdiction was not maintainable at notice stage and parties must pursue statutory adjudication and appeals
Gauhati High Court
Where Proper Officer issued a consolidated show cause notice and passed a single order covering multiple financial years for confirming tax, interest and penalty, issuance of such consolidated notice and order was within jurisdiction and authority, and challenge to competence on this ground was not sustainable with merits of the order left open for statutory appeal
Telangana High Court
As discrepancy between order-in-original and DRC-07 summary was rectified during writ proceedings, petitioner was relegated to statutory appeal; liberty was granted to file appeal with delay-condonation application and pre-deposit within two weeks, raising all factual and legal grounds, subject to appellate authority’s satisfaction on delay
Telangana High Court
Where petitioner challenged SCN and OIO on ground that a gap of six-months between SCN and OIO was not maintained and also there was violation of earlier liberty to file reply, maintaining a gap of six-month period was merely directory; since repeated opportunities for reply and hearing were given, and OIO was passed within limitation period, challenge on account of not maintaining time gap did not vitiate proceedings. GST: Where petitioner alleged denial of effective hearing as order was issued within five days of last hearing, since records showed multiple notices, repeated reminders, a videographed hearing, and supply of seized records, there was substantial compliance with statutory hearing requirements; no prejudice being caused from a shorter gap, making statutory appeal instead of filing writ was proper remedy. GST: Where petitioner challenged OIO and SCN by filing writ petition despite Supreme Court's order relegating to statutory appeal with pre-deposit, since no exceptional ground was established, adequate opportunity was given, OIO was within limitation, and time-limit plea was not raised earlier, writ petition was not entertainable; lliberty was to be given to pursue statutory appellate remedy