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📰 𝗣𝗮𝘁𝗻𝗮 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗣𝗲𝗿𝘀𝗼𝗻𝗮𝗹 𝗛𝗮𝗿𝗱𝘀𝗵𝗶𝗽𝘀 𝗡𝗼𝘁 𝗚𝗿𝗼𝘂𝗻𝗱𝘀 𝗳𝗼𝗿 𝗘𝘅𝗲𝗺𝗽𝘁𝗶𝗼𝗻 𝗳𝗿𝗼𝗺 𝗚𝗦𝗧 𝗦𝘂𝗺𝗺𝗼𝗻𝘀 📢 The court ruled, "Your wife's illness cannot excuse you from appearing before the GST Authority." 🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗮𝘀𝗲 𝗧𝗶𝘁𝗹𝗲: 𝗡𝗲𝗲𝗿𝗮𝗷 𝗝𝗮𝗶𝗻 𝘃𝘀 𝗨𝗻𝗶𝗼𝗻 𝗼𝗳 𝗜𝗻𝗱𝗶𝗮 𝗖𝗼𝘂𝗿𝘁: Patna High Court 𝗖𝗮𝘀𝗲 𝗡𝘂𝗺𝗯𝗲𝗿: Civil Writ Jurisdiction Case No. 7599 of 2023 𝗗𝗮𝘁𝗲: 10-Oct-2023

𝗖𝗘𝗦𝗧𝗔𝗧 𝗕𝗮𝗻𝗴𝗮𝗹𝗼𝗿𝗲 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗙𝗿𝗮𝗻𝗰𝗵𝗶𝘀𝗲 𝗔𝗴𝗿𝗲𝗲𝗺𝗲𝗻𝘁 𝗮𝗻𝗱 𝗧𝗮𝘅 𝗟𝗲𝘃𝘆 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "Since there is no profit-sharing or asset contribution, the agreement is a franchise, not a joint venture, and thus attracts service tax."

𝗖𝗘𝗦𝗧𝗔𝗧 𝗡𝗲𝘄 𝗗𝗲𝗹𝗵𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗥𝗲𝗳𝘂𝗻𝗱 𝗼𝗳 𝗔𝗺𝗼𝘂𝗻𝘁 𝗣𝗮𝗶𝗱 𝗣𝗲𝗻𝗱𝗶𝗻𝗴 𝗜𝗻𝘃𝗲𝘀𝘁𝗶𝗴𝗮𝘁𝗶𝗼𝗻 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "Amount deposited during investigation is considered paid under protest, and thus, eligible for refund with 12% interest from the date of deposit."

𝗖𝗘𝗦𝗧𝗔𝗧 𝗠𝘂𝗺𝗯𝗮𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗜𝗻𝗰𝗹𝘂𝘀𝗶𝘃𝗲 𝗧𝗮𝘅 𝗣𝗿𝗲𝗺𝗶𝘂𝗺 𝗳𝗼𝗿 𝗗𝗲𝗽𝗼𝘀𝗶𝘁 𝗜𝗻𝘀𝘂𝗿𝗮𝗻𝗰𝗲 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "In the absence of a specific exemption, the service tax is applicable on the premium considered inclusive of tax. Thus, refund claims are not valid."

𝗖𝗘𝗦𝗧𝗔𝗧 𝗡𝗲𝘄 𝗗𝗲𝗹𝗵𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗟𝗶𝗮𝗯𝗶𝗹𝗶𝘁𝘆 𝗳𝗼𝗿 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 𝗣𝗿𝗼𝘃𝗶𝗱𝗲𝗱 𝗶𝗻 𝗝𝗮𝗺𝗺𝘂 & 𝗞𝗮𝘀𝗵𝗺𝗶𝗿 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: “Consulting engineering services provided in Jammu & Kashmir are outside taxable territory, hence service tax cannot be levied. Further, minor address discrepancies on invoices do not disqualify Cenvat credit if the appellant exists at the location mentioned.”

📰 𝗖𝗮𝗹𝗰𝘂𝘁𝘁𝗮 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗡𝗼 𝗣𝗲𝗻𝗮𝗹𝘁𝘆 𝗳𝗼𝗿 𝗘-𝘄𝗮𝘆 𝗕𝗶𝗹𝗹 𝗘𝘅𝗽𝗶𝗿𝘆 𝗶𝗻 𝗔𝗯𝘀𝗲𝗻𝗰𝗲 𝗼𝗳 𝗧𝗮𝘅 𝗘𝘃𝗮𝘀𝗶𝗼𝗻 📢 The court held, "No penalty should be imposed if there is no evidence questioning the appellant's bona fides in cases of minor e-way bill expiry."

📰 𝗞𝗲𝗿𝗮𝗹𝗮 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗡𝗼 𝗔𝘂𝘁𝗼𝗺𝗮𝘁𝗶𝗰 𝗥𝗲𝘃𝗼𝗰𝗮𝘁𝗶𝗼𝗻 𝗼𝗳 𝗚𝗦𝗧 𝗥𝗲𝗴𝗶𝘀𝘁𝗿𝗮𝘁𝗶𝗼𝗻 𝗣𝗼𝘀𝘁 𝗖𝗼𝗺𝗽𝗹𝗶𝗮𝗻𝗰𝗲 𝘄𝗶𝘁𝗵 𝗙𝗶𝗹𝗶𝗻𝗴 𝗮𝗻𝗱 𝗣𝗮𝘆𝗺𝗲𝗻𝘁 📢 The Court Held: "There is no mandate for automatic revocation of GST registration solely upon filing pending returns and paying tax dues with interest and late fees if registration was canceled under Section 29(2) for non-filing of returns."

📰 𝗔𝗹𝗹𝗮𝗵𝗮𝗯𝗮𝗱 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗦𝗲𝗶𝘇𝘂𝗿𝗲 𝗠𝗲𝗺𝗼 𝗤𝘂𝗮𝘀𝗵𝗲𝗱 𝗳𝗼𝗿 𝗟𝗮𝗰𝗸 𝗼𝗳 𝗥𝗲𝗰𝗼𝗿𝗱𝗲𝗱 𝗥𝗲𝗮𝘀𝗼𝗻𝘀 📢 The Court Held: "Without recording reasons for disbelief of the petitioner’s explanation, the seizure memo and penalty cannot be sustained."

📰 𝗞𝗲𝗿𝗮𝗹𝗮 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗗𝘂𝘁𝘆 𝘁𝗼 𝗠𝗼𝗻𝗶𝘁𝗼𝗿 𝗚𝗦𝗧 𝗣𝗼𝗿𝘁𝗮𝗹 𝗔𝗳𝘁𝗲𝗿 𝗖𝗮𝗻𝗰𝗲𝗹𝗹𝗮𝘁𝗶𝗼𝗻 𝗼𝗳 𝗥𝗲𝗴𝗶𝘀𝘁𝗿𝗮𝘁𝗶𝗼𝗻 📢 The Court Held: "It is the assessee’s responsibility to check the GST portal for any notices or orders served, even post-cancellation of GST registration. Failure to monitor the portal does not render the assessment order invalid."

𝗖𝗘𝗦𝗧𝗔𝗧 𝗔𝗵𝗺𝗲𝗱𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗚𝗼𝗼𝗱𝘀 𝗧𝗿𝗮𝗻𝘀𝗽𝗼𝗿𝘁 𝗔𝗴𝗲𝗻𝗰𝘆 (𝗚𝗧𝗔) 𝗧𝗮𝘅 𝗟𝗶𝗮𝗯𝗶𝗹𝗶𝘁𝘆 📢 T𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "Service tax is not applicable to the appellant, as it did not issue consignment notes for the transportation services provided, and such activities fall under the Negative List."