CA in Jaipur | CA. Yogesh Jangid |ITR Filing 2023 | Company Registration | NGO Registration | Income Tax Raid Cases | Audit | Inc Incroporation | CPA in India | Subsidy | Project Funding | GST | GST Raid Cases | Income Tax Notice Faceless | DRI Cases | https://www.nyca.in ITR Filing 2023 | Company Registration | NGO Registration | Income Tax Raid Cases | Audit | Inc Incroporation | CPA in India | Subsidy | Project Funding | GST | GST Raid Cases | Income Tax Notice Faceless | DRI Cases Fri, 12 Apr 2024 10:29:32 +0000 en-US hourly 1 https://wordpress.org/?v=6.9.1 https://www.nyca.in/wp-content/uploads/2022/08/9060CA_logo_icai-1.jpg CA in Jaipur | CA. Yogesh Jangid |ITR Filing 2023 | Company Registration | NGO Registration | Income Tax Raid Cases | Audit | Inc Incroporation | CPA in India | Subsidy | Project Funding | GST | GST Raid Cases | Income Tax Notice Faceless | DRI Cases | https://www.nyca.in 32 32 Calcutta High Court’s Verdict on GST Pre-Deposit Requirements https://www.nyca.in/calcutta-high-courts-verdict-on-gst-pre-deposit-requirements/ https://www.nyca.in/calcutta-high-courts-verdict-on-gst-pre-deposit-requirements/#respond Fri, 12 Apr 2024 10:29:32 +0000 https://www.nyca.in/?p=8519 In a recent ruling, the Calcutta High Court addressed the clarification of GST pre-deposit requirements, specifically focusing on the interpretation discrepancy between the GST Department and the GST Law.

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Introduction:

In a recent ruling, the Calcutta High Court addressed the clarification of GST pre-deposit requirements, specifically focusing on the interpretation discrepancy between the GST Department and the GST Law.

Facts of the Case:

  • A writ petition challenged an interim order dated January 25, 2024, demanding a pre-deposit of 20% of the disputed unpaid interest.
  • The dispute stemmed from interest demands on belatedly filed returns for a specific financial year, with the petitioner seeking relief due to the non-constitution of the appellate tribunal.

Issue:

  • The central concern was whether the petitioner must pre-deposit 20% of the disputed interest alongside the tax in dispute before filing an appeal, as indicated by the interim order.

Petitioner’s Argument:

  • The petitioner argued that while the GST Act mandates a pre-deposit of 20% of the remaining tax amount in dispute, it does not explicitly extend this requirement to disputed interest.

Respondent’s Argument:

  • The respondent countered, asserting that the interim order was discretionary and aimed at safeguarding revenue interests, without any procedural error.

Held:

  • The Calcutta High Court overturned the portion of the order mandating the petitioner to pay 20% of the remaining interest, directing a halt to recovery proceedings until the writ petition is heard and disposed of.

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]]> https://www.nyca.in/calcutta-high-courts-verdict-on-gst-pre-deposit-requirements/feed/ 0 High Court of Madras sets aside GST penalty, emphasizes fair hearing and pre-assessment payments in tax disputes. https://www.nyca.in/high-court-of-madras-sets-aside-gst-penalty-emphasizes-fair-hearing-and-pre-assessment-payments-in-tax-disputes/ https://www.nyca.in/high-court-of-madras-sets-aside-gst-penalty-emphasizes-fair-hearing-and-pre-assessment-payments-in-tax-disputes/#respond Tue, 09 Apr 2024 07:10:27 +0000 https://www.nyca.in/?p=8389 The High Court of Madras recently ruled on a case involving a works contractor for government departments, addressing penalties imposed under the Tamil Nadu Goods and Services Tax Act, 2017.

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Introduction

The High Court of Madras recently ruled on a case involving a works contractor for government departments, addressing penalties imposed under the Tamil Nadu Goods and Services Tax Act, 2017. The court emphasized the importance of fair hearings and pre-assessment payments in tax disputes.

Facts of the Case

  • The petitioner, a works contractor, received an assessment order on April 19, 2023, due to discrepancies in their GSTR 1 and GSTR 3B returns.
  • A show cause notice was issued in February 2023.
  • On April 12, 2023, before the assessment order was issued, the petitioner paid Rs. 3,00,000/- towards their tax liability, citing delayed payments from government departments as the reason for the discrepancies and delayed payment.
  • The petitioner contested the imposition of a 100% penalty on the dues under Section 74 of the Tamil Nadu Goods and Services Tax Act, 2017.

Issue

The core issue revolves around the justification of imposing a 100% penalty on the petitioner, considering the pre-order payment and the circumstances leading to the discrepancies.

Petitioner’s Argument

  • The petitioner argued that the payment made before the assessment order was not taken into account.
  • Contesting the 100% penalty imposition, the petitioner expressed willingness to remit an additional Rs. 3,00,000/- for a remand.

Held

The court set aside the impugned order and directed the respondent to remit an additional Rs. 3,00,000/-. Moreover:

  • The respondent was directed to provide a fair opportunity, including a personal hearing, before issuing a fresh order.
  • The lack of a hearing for the petitioner before the initial order was recognized by the court.

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]]> https://www.nyca.in/high-court-of-madras-sets-aside-gst-penalty-emphasizes-fair-hearing-and-pre-assessment-payments-in-tax-disputes/feed/ 0 High Court of Gujarat Rules on GST Case https://www.nyca.in/high-court-of-gujarat-rules-on-gst-case/ https://www.nyca.in/high-court-of-gujarat-rules-on-gst-case/#respond Thu, 04 Apr 2024 04:44:00 +0000 https://www.nyca.in/?p=8214 In a significant legal development, the High Court of Gujarat has recently issued a noteworthy ruling in the case of OTSUKA PHARMACEUTICAL INDIA PVT LTD versus UNION OF INDIA.

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In a significant legal development, the High Court of Gujarat has recently issued a noteworthy ruling in the case of OTSUKA PHARMACEUTICAL INDIA PVT LTD versus UNION OF INDIA. This ruling addresses a crucial aspect pertaining to the Goods and Services Tax (GST) regime, particularly focusing on the retrospective application of amendments to Rule 108 of the CGST Rules, 2017. The case, denoted as R/SPECIAL CIVIL APPLICATION NO. 13209/210/212/213/215 of 2023, reached its culmination on 27th March 2024.

Facts of the Case:

  • The petitioner, OTSUKA PHARMACEUTICAL INDIA PVT LTD, contested against the UNION OF INDIA, asserting that Rule 108(3) of the CGST Rules should not be applicable in their situation. They contended that their online appeals were based on the Order-in-Original made available by the adjudicating authority.
  • The crux of the issue revolved around the requirement for the petitioner to submit the decision or order being appealed against within seven days of filing the appeal under sub-rule (1) of Rule 108, and the subsequent issuance of a final acknowledgment by the appellate authority indicating the appeal number.

Held:

  • The High Court determined that the petitioner was indeed obligated to adhere to the stipulated timeline for submitting the decision or order appealed against, as outlined in Rule 108.
  • While acknowledging the justifiability of the appellate authority's rejection of appeals due to delays, the Court referenced the Minutes of the 48th Meeting of the GST Council. This documented the Council's acceptance of recommendations put forth by the Law Committee.
  • According to these recommendations, when an order subject to appeal is issued or uploaded on the common portal and is accessible to the appellate authority, the necessity for the appellant to furnish a certified copy of such an uploaded order becomes inconsequential due to its online availability.
  • Consequently, the retrospective effect of the amendment to Rule 108, effective from 26th December 2022, was affirmed by the Court as being clarificatory in nature.
  • In light of this clarification, the impugned order passed by the appellate authority rejecting the appeal on grounds of delay was deemed untenable. Therefore, the High Court proceeded to quash and set aside the impugned order.

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