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 Thu, 04 Apr 2024 04:44:00 +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 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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]]> https://www.nyca.in/high-court-of-gujarat-rules-on-gst-case/feed/ 0 Bombay HC Invalidates Tax Order Without Personal Hearing https://www.nyca.in/bombay-hc-invalidates-tax-order-without-personal-hearing/ https://www.nyca.in/bombay-hc-invalidates-tax-order-without-personal-hearing/#respond Wed, 03 Apr 2024 09:35:47 +0000 https://www.nyca.in/?p=8197 In the case of Cowtown Software Design Pvt. Ltd. versus Union of India, heard in the Bombay High Court under Writ Petition (L) No. 31152 of 2023

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In the case of Cowtown Software Design Pvt. Ltd. versus Union of India, heard in the Bombay High Court under Writ Petition (L) No. 31152 of 2023, the court addressed the crucial issue of whether the denial of a personal hearing to the petitioner by tax authorities was in compliance with Section 75(4) of the GST Laws.

Facts of the Case & Timelines:

  • The petitioner contested an Order issued by the tax authorities, alleging a violation of Section 75(4) of the GST Laws and principles of natural justice.
  • The petitioner raised concerns over the issuance of an adverse Order without affording them a personal hearing.

Issue:

  • The central issue pertained to the denial of a personal hearing to the petitioner before the issuance of an adverse Order, a right claimed under the CGST Act.

Petitioner’s Argument:

  • The petitioner asserted that the Order was invalid due to its failure to adhere to the provisions of the CGST/MGST Act, which mandate a personal hearing before making adverse decisions. They emphasized the breach of principles of natural justice.

Respondent’s Argument:

  • The respondent contended that no personal hearing was necessary as the petitioner did not explicitly opt for one in the system, and their written response was deemed sufficient to address their contentions.

Held:

  • The Bombay High Court ruled in favor of the petitioner, declaring the impugned Order invalid. The court emphasized that a personal hearing is mandatory under the CGST Act, both upon request and when an adverse decision is anticipated. Consequently, the respondent was directed to provide a hearing and reconsider the case in light of the principles of natural justice.

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