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 Wed, 27 Mar 2024 08:49:50 +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 Consolidation of Adjournment in GST Proceedings https://www.nyca.in/consolidation-of-adjournment-in-gst-proceedings/ https://www.nyca.in/consolidation-of-adjournment-in-gst-proceedings/#respond Wed, 27 Mar 2024 08:49:50 +0000 https://www.nyca.in/?p=8025 In the legal matter of Pioneer Co-Operative Car Parking Servicing and Constructions Society Ltd. against Senior Joint Commissioner [WPA No. 3092 of 2024 dated March 1, 2024]

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In the legal matter of Pioneer Co-Operative Car Parking Servicing and Constructions Society Ltd. against Senior Joint Commissioner [WPA No. 3092 of 2024 dated March 1, 2024] at the Calcutta High Court, the petition was resolved, establishing that an adjournment granted for Show Cause Notice (SCN) proceedings under Section 73 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) cannot be merged with an adjournment granted for other proceedings under GST.

Facts of the case:

Pioneer Co-Operative Car Parking Servicing and Constructions Society Ltd. (“the Petitioner”) is a cooperative society registered under the West Bengal Cooperative Societies Act, 1973. It operates in collecting parking fees. The Petitioner received an SCN on September 12, 2023, from the Revenue Department (“the Respondent”) under Section 73(1) of the CGST Act. The Petitioner responded to the notice. Subsequently, a Final Order dated November 6, 2023 (“the Impugned Order”) was issued, determining the tax liability under Section 73(9) of the CGST Act.

The Petitioner, dissatisfied with the Impugned Order, filed a writ petition alleging inadequate opportunity for a hearing.

Issue:

Whether adjournment granted for Show Cause Notice proceedings under Section 73 of the CGST Act can be clubbed together with adjournment granted for other proceedings under GST?

Held:

The Calcutta High Court, in the case of WPA No. 3092 of 2024, made the following determinations:

  • It was observed that under sub-section (5) of Section 75 of the CGST Act, the proper officer may grant adjournment upon sufficient cause shown, with written reasons. However, such adjournments should not exceed three times during the proceedings.
  • It was reasoned that adjournments granted to the Petitioner concerning proceedings under Section 61 of the CGST Act should not be combined with SCN proceedings. Thus, the Petitioner had adequate opportunities to respond to the SCN issued under Section 73(1) of the CGST Act.
  • The communication dated February 15, 2024, regarding tax recovery was deemed unsustainable and subject to annulment.
  • It was directed that the Petitioner must submit a response to the SCN, and the Respondent should schedule a personal hearing accordingly.

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]]> https://www.nyca.in/consolidation-of-adjournment-in-gst-proceedings/feed/ 0 Central GST Authority cannot initiate proceedings when State GST Authority has already initiated proceedings on the same subject matter https://www.nyca.in/central-gst-authority-cannot-initiate-proceedings-when-state-gst-authority-has-already-initiated-proceedings-on-the-same-subject-matter/ https://www.nyca.in/central-gst-authority-cannot-initiate-proceedings-when-state-gst-authority-has-already-initiated-proceedings-on-the-same-subject-matter/#respond Sat, 23 Mar 2024 05:00:24 +0000 https://www.nyca.in/?p=7889 The Gauhati High Court, in the matter of Rajesh Mittal vs Union of India [WP(C) No. 371 of 2024 dated January 25, 2024], based its decision on sub-clause (b) of sub-section (2) of Section 6 of the Central Goods and Services Tax Act, 2017 ("the CGST Act").

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The Gauhati High Court, in the matter of Rajesh Mittal vs Union of India [WP(C) No. 371 of 2024 dated January 25, 2024], based its decision on sub-clause (b) of sub-section (2) of Section 6 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”). It ordered a halt to the proceedings initiated by the Revenue Department. The court ruled that the Central GST Authority had improperly issued the Show Cause Notice (SCN) when the State GST Authorities had already issued an SCN on the same issue.

Facts of the case: 

  • Rajesh Mittal, hereinafter referred to as "the Petitioner," was served a Show Cause Notice (SCN) by both the State GST Authorities and the Central GST Authority.
  • The State GST Authorities issued the SCN on December 01, 2023, while the Central GST Authority issued theirs on December 27, 2023.
  • The notices accused the Petitioner of wrongfully availing input tax credit (ITC), violating Section 16(4) of the Central Goods and Services Tax Act, 2017 ("the CGST Act").
  • The Petitioner responded to the notices accordingly.

Held:

The Gauhati High Court, in the case of WP(C) No. 371 of 2024 dated January 25, 2024, based its decision on sub-clause (b) of sub-section (2) of Section 6 of the CGST Act.

  • The court stayed the proceedings initiated by the Respondent (Revenue Department) because it deemed that the Central GST Authority had erred in issuing the SCN.
  • The court ruled that when State GST Authorities have already initiated proceedings on the same issue, the Central GST Authority should refrain from issuing duplicate notices.

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