Indirect Tax Case Laws - Sep 24.

 ·       Hon’ble SC recently reiterated that the doctrine of promissory estoppel does not apply to the exercise of legislative powers by the Stat 

 

·       Delhi High Court remanded the matter as the appeal was rejected because the certified copy of the order wasn’t filed within 7 days. Reva Giant Implex LLP vs. Assistant Commissioner of CGST.   

 

·       Guawhati HC in the case of National Plasto Moulding held that Purchasing Dealer Cannot be Punished, If Selling Dealer Failed to Deposit Tax. 

 

·       E-way Bill: Typographical error not indicative of tax evasion intent. Active GSTIN, residential address not adverse. Penalty quashed for lack of evidence. Allahabad High Court in NANHEY MAL MUNNA LAL VS ADDITIONAL COMMISSIONER.   

 

·       GST registration can't be cancelled for non-response to show cause notice. Allow response on principal place allegation & details of operations.. Delhi High Court in ABHISHEK APPLIANCE PVT. LTD. vs ASSISTANT COMMISSIONER, CGST-DELHI NORTH COMMISSIONERATE 

 

·       Madras High Court set-aside assessment order as assessee wasn’t aware of proceedings initiated against him by GST dept. Newlab F Apparels LLP vs. Assistant Commissioner (ST)(FAC)   

 

·       Allahabad High Court set aside order cancelling registration for non-conduct of business from registered place merely on basis of letter from DGGI. R.H. Enterprises vs. State of Uttar Pradesh 

 

·       GST Registration cannot be cancelled based on SCN without detailed reasons. Authorities lauded for natural justice compliance. Directed to follow HC's 2022 directives. Gujarat High Court in JAIN ENTERPRISE vs STATE OF GUJARAT  

 

·       Madras High Court set aside order passed without hearing assessee as all communications were merely uploaded on GST portal. Skyrams Outdoor Advertisings India Pvt. Ltd. vs. Assistant Commissioner (ST), Chennai   

 

·       Orissa High Court directed dept. to condone delay in filing revocation application if assessee paid taxes, interest, late fee & penalty. Shiv Agrawal vs. Superintendent, CGST and Central Excise  

 

·       Minor error in e-way bill vehicle number, goods detained citing invalid e-way bill. HC: Detention unjustified, permits penalty for minor errors. Rs. 18.75L tax & penalty demand quashed. Gujarat High Court in Landmark Cars Pvt. Ltd. vs Union of India   

 

·       Madras High Court set-aside order since assessee was unaware of proceedings initiated against him as SCN was merely uploaded on GSTN Portal. Kayen Q Source vs. Assistant Commissioner (ST)