GST UPDATE
Desk of CA. Praveen Sharma
Series- 444
GST Case Laws
1- GUJARAT HIGH COURT in the case of Vodafone Mobile Services Limited - The petitioner is directed to make a fresh application for a refund in terms of Circular No. 125/44/2019-GST. The impugned order is quashed and set aside.
2- PUNJAB AND HARYANA HIGH COURT in the case of Bright Road Logistics - Intention to evade payment of tax’ is an essential ingredient, for initiating proceedings against a person under Section 130 of the CGST Act. In the present case, the petitioner had tried to reuse the e-way bills and the tax invoices, as such the intention to evade the payment of tax is impliedly proved on record. Hence, the order passed by the Proper Officer under Section 129 as well as under Section 130 of the CGST Act, 2017 read with the provisions of the IGST Act, 2017 is legal and valid and has been rightly upheld by the appellate authority.
3- DELHI HIGH COURT in the case of Cuthbert Oceans LLP - Merely making the bald statement that the registration was obtained by fraud, willful misstatement or suppression of facts without alluding to any such misstatement or the allegedly suppressed facts, provides no clue to the noticee as to the allegation against him. The impugned order canceling the petitioner’s registration is cryptic. Although the impugned order is an appealable order, considering that this is a clear case of violation of the principles of natural justice, this court considered it apposite to entertain the present petition.
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CA. Praveen Sharma
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