Newsletter – Vol. 1, Issue 14 – 24.10.2021

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Refund allowed in the case when export data was not transmitted from GSTN to ICEGATE: Hon’ble Bombay High Court
In SRC Chemicals Pvt. Ltd. And Anr. V. CBIC and Ors., Civil Writ Petition No. 5160 of 2021, the petitioner contended that export data was not transmitted from GSTN to ICEGATE and thus the Customs office would not be in a position to process the refund claim of IGST. The petitioner filed refund before the GST department however it was denied, thereafter an appeal was preferred before the Commissioner (Appeals) which upheld the order passed by the adjudicating authority and rejected the appeal on the ground that the jurisdiction of refund of the IGST was paid on exported goods was with the Customs Department.  Hon’ble HC observed that it cannot be the petitioner’s problem and it was the responsibility of respondents to ensure that petitioner got its refund. Unfortunately, it has been more than 4½ years since the amount has not been refunded. Allowed. 

Officer concerned should pass reasoned order against the application of provisional release: Hon’ble Gujarat High Court 
In AB Traders v. State of Gujarat and Ors., R/SCA No. 14306 of 2021, the case of the petitioner is that his vehicle and goods both have been seized by the GST Authorities and when the goods were being transported in the alleged contravention of the Act and the Rules, the order is passed of detention under the GST MOV 10. The petitioner also filed the letter for provisional release. As the matter is at the stage of GST MOV 10, the Hon’ble HC didn’t enter into the merits of the matter. The Hon’ble HC held that, let a speaking order be passed by the authority/officer concerned in this regard on the issue of provisional release to enable the petitioner to take the necessary legal course if in case there arises any need for the challenge.

Royalty paid for the grant of mining lease challenged: before Hon’ble Allahabad High Court
In Prime Vision Industries Pvt. Ltd. v. State of U.P. and Ors., Writ Tax No. 754 of 2021, the petitioner has challenged the royalty paid for the grant of mining lease. 

Refund allowed (technical difficulty like temporary account shouldn’t come in way): Hon’ble Kerala High Court
In Dantara Jewellers v. The State of Kerala and Ors, WP(C) No. 19271 of 2021, the department pleaded that refund cannot be granted the amount of tax paid at the first instance was through a temporary account and that since the temporary account is no longer available, the refund cannot be granted through that temporary account. Further, it is fairly conceded that the petitioner is entitled for refund of the amount and that the respondents are taking earnest steps to refund the amount without fail in a time-bound manner. Hon’ble HC directed the department to refund the amount (and technical glitches should not come in way)

DRC-01 (summary of SCN) not served, impugned order quashed: Hon’ble Madras High Court
In M/s Balaji Traders v. The State Tax Officer, Manapparai, W.P. (MD) No. 6588 of 2021, Hon’ble HC held that uploading or serving of summary of show cause in Form GST-DRC-01 under Rule 142(1) is not a mere formality, but it is mandated under the Rule, so that, the Assessee would have a chance of getting summary of show cause and to respond the same and without giving such a breathing time, on the very same day, that is, the date on which GST-DRC-01 notice, that is, summary of notice was uploaded, the impugned order was passed. Therefore, on that ground, this Court feels that the impugned order cannot be sustained, accordingly, it is liable to be quashed.

Revision of TRAN-1 allowed: Hon’ble Karnataka High Court
In M/s Malnand Projects Pvt. Ltd. v. UOI and Ors., Writ Petition No. 10932 of 2021 (T-Res), Hon’ble HC allowed the filing of revised Form GST TRAN-1. Hon’ble HC held that the subject matter of this Writ Petition is substantially similar to the one treated by a Division Bench of this Court in UOI v. M/s AT and S India Pvt. Ltd., where it was held that while dismissing the present writ appeal, 30 days is granted to the assessees to submit their GST TRAN-1 from today.

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