Chartered Accountant
Bookmark and Share
click here to subscribe our newsletter
 
 
Corporate News *  The GSTN has issued an Advisory dated 21.04.2026 about the introduction of an Offline Tool for the Invoice Management System (IMS)  *  CBIC extends due dates for filing of FORM GSTR 3B  for the month of April 2026 *  Interest cannot be imposed in adjudication order, if not demanded/quantified in show cause notice : Allahabad HC *  Wheelchairs with toileting facility eligible for exemption: CESTAT affirms customs duty exemption to importer *  Industries urge GST council to allow inverted duty refunds on input services *  Tamil Nadu GST dept introduced virtual hearing facility for GST appeals under under section 107 of the TNGST act: detailed guidelines  *  CIC urges authorities to implement GST evasion complaint tracking system *  Even if the assessee opts "NO" for personal hearing in form DRC-06 ,The mandatory requirement under section 75(4) to grant opportunity of hearing cannot be waived:Gujarat High Court  *  Glufosinate imports curbs imposed by govt *  Government extends Re-import period for exported cut & polished diamonds *  CIC flags lack of tracking system for tax evasion complaints,urges GST authorities to improve transparency *  No Custodial Interrogation needed in GST fraud case based on documentary evidence already in Department's Possession : Chattisgarh HC *  Orders under section cannot be sustained if passed without considering the taxpayer's objections and without granting a personal hearing:Gujarat High Court *  Mere cancellation of supplier's registration cannot,by itself,justify denial of ITC or cancellation of the recipient's registration:Bombay High Court *  High Court sets aside GST notice citing factual errors and natural justice violations *  Provisional Bank Attachment under Section. 110 of Customs Act Unsustainable Beyond Statutory period without Extension order: Bombay HC orders to defreeze accounts *  Post Clearance MRP Alteration by Distributor Does not attract Differential Customs Duty: CESTAT *  DGFT Expands scope of 'Screws' classification under RoDTEP Scheme  *  E-way bills surze to all time high of 140.6 million in March *  GST Exemption Allowed on Pure Labour Services for Standalone Houses: AAR  *  GST Payable Only on Margin in Second-Hand Car Sales, Subject to Strict Conditions and No ITC Claim: AAR *  DGFT rolls out procedure for allocation of calcined coke *  GST portal update : Pre-deposit amount now editable in Appeals *  J&K HC declared TMT scrap a 'Specified Good' eligibile for GST refunds under Support Scheme  *  Pigmy agents are employees of banks; no GST can be levied on commission  paid to them : Karnataka HC *  DGFT Revises HS Code Description for Screws Under RoDTEP *  GST Registration Cancellation Invalid Without Proper Service of Notice: Allahabad High Court. *  Bengaluru CGST | GST Backlog Appeals Deadline Fixed at June 30, 2026 *  No Time Bar on Refund of Service Tax for Services Not Rendered: CESTAT  Remands Indiabulls Case for Unjust Enrichment Check. *  Supreme Court Holds Renewable Energy Incentive Must Benefit Generators, Not Be Adjusted in Tariff
Subject News *   Delhi HC Quashes Order, Says Reminder Cannot Validate Improperly Served GST SCN *  KARNATAKA HIGH COURT REMANDS GST SHORTFALL MATTER DUE TO ABSENCE OF PERSONAL HEARING   *  CESTAT cancels confiscation and penalties on imported computer cabinet cases: Custom duty restricted to 111 surplus units *  Deposit of tax during search or investigation cannot be treated as 'Voluntary Payment' : Bombay High Court *  Section 76 of the CGST cannot be invoked where the tax has already been duly deposited, even if through another registration of the same entity: Madras High Court *  Sec 74 allows use of material regardless of source; illegality or flaws in section 67 search do not vitiate valid adjudication: HC *  Inter-State transfer of ITC on Amalgamation permissible as given under section 18(3) read with rule 41 of the CGST rules, 2017: Gujarat High Court *  HC: No GST on commisson paid to Pigmy Agents *  IGST refund denial on illegible bill of lading invalid absent chance to furnish docs; merit reconsideration in appeals directed: HC *  ITC is not admissible on GST paid on leasehold rights of land used fpr setting up an air seperation plant: AAAR,Tamil Nadu *  GST: No penalty under Section 74 after voluntary ITC reversal due to non-existent supplier : High Court *  TN AAAR denies GST ITC on Land Lease under Sec. 17(5)(d) for setting up plant and machinery *  GST proceedings quashed as notices sent to old address, despite updated address in registration *  Importer Can’t Be Penalised for Alleged IGCR Procedural Lapses Without Evidence of Departmental Error: CESTAT *  Structured Healthcare Training Not ‘Charitable Activity’, 18% GST Payable: AAR  *  CESTAT As The Appellate Authority For Central Sales Tax Disputes: A Paradigm Shift Under Finance Act, 2023 *   Rs. 25K Cost Imposed On SGST Joint Commissioner for Attaching Bank  Accounts Without Forming Mandatory “Opinion”: Bombay HC *   Ex-Parte GST Order Without Hearing Violates Natural Justice: Karnataka  High Court Quashes Adjudication and Bank Attachment.  *   Retrospective GST Cancellation Can’t Invalidate Genuine Transactions:  Jaipur Commissioner (Appeals) Quashes Rs. 95,670 ITC Demand. *   GST Pre-Deposit Non-Compliance: Allahabad High Court Allows Appeal  Subject to Rs. 30 Lakh Balance Deposit, Recognises Offline Filing. *  Documentary Nature of Evidence: Allahabad High Court Grants Bail in Rs. 32.66 Crore Fake ITC Fraud Case *  Supreme Court Flags Systemic Bias in Army’s Permanent Commission Process for Women Officers *  Re-Determination of Land Compensation Can Be Based on Appellate Court Awards, Clarifies Scope of S. 28-A: Supreme Court. *  Supreme Court Imposes Rs. 5 Lakh Costs On Rent Authority Officer For Acting Beyond Jurisdiction. *  DGGI Meerut | Court Denies Bail to Accused in Claiming Fake ITC And Export Refunds *  Denial of GST Rate Revision Benefit to Contractor Violates Article 14: Rajasthan HC *  GST Registration Cancellation for Non-Filing of Returns: Gauhati High Court Directs Restoration on Compliance. *   Supreme Court Quashes FEMA Adjudication Orders, Revives Proceedings at  Show Cause Stage. *   Higher Rank, Harsher Punishment Justified: Supreme Court Restores Dismissal  of Bank Manager in Misappropriation Case. *   Limitation for Export Refund to Be Counted from Foreign Exchange Realisation,  Not From Export Invoices Issuance: CESTAT  

Comments

Print   |    |  Comment

PJ/Case Law/2018-2019/3459

Whether a request by the appellant for his matter of issue to be dealt by some other officer would be accepted or not?
Case:AROKIYA FOODS
Citation:2018 (13) G.S.T.L. 142 (Mad.)
Issue:  Whether a request by the appellant for his matter of issue to be dealt by some other officer would be accepted or not?
Brief facts:The petitioner is a registered dealer on the file of the 3rdrespondent under the provisions of the Tamil Nadu Value Added Tax Act, 2006 (TNVAT Act). The petitioner is aggrieved by an order passed by the 2nd respondent dated 4-4-2017 based on a representation given by the petitioner with regard to levy of tax and penalty on the sale of idli and dosai maavu (batter) for the assessment years 2009-2010 to 2016-2017. The petitioner requested for waiver of the amount which has been demanded.
Appellant’s contention: The petitioner’s contention is that earlier the petitioner had approached the authority for clarification and advance ruling, who had clarified vide order dated 30-12-2016 which is a Review Order stating as follows :
Idly Wet Maavu (Battar), Doasai Wet Maavu (Batter), Addai Wet Maavu (Batter) sold without brand name are liable to tax at 5% under Entry 51 of Part B of the First Schedule to the TNVAT Act, 2006. The clarification issued already in ACAAR No. 11/2013-14 (Acts Cell-II/13137/ 2013) is reiterated.
(However, branded - Idly Wet Maavu (Batter), Dosai Wet Maavu (Batter), Addai Wet Maavu (Batter) are taxable at 12.5% for the period from 1-4-2008 to 31-3-2010 and at the reduced rate of 4% between the period from 1-4-2010 and 11-7-2011 as per Notn. No. II(l)/CTR/ 4(b-1)/2010 published in G.O. Ms. No. 33 CT & R(B2), dated 29-3-2010; and at the rate of 5% from 12-7-2011 onwards as per Notn. No. II(1)/CTR/12(R-29)/2011 published in G.O. Ms. No. 78 CT & R(B2), dated 11-7-2011.”
The petitioner did not challenge the order passed by the Advance Ruling Authority but thought fit to approach the Government for seeking waiver. However the appellant clarifies that this application has been rejected by the 2ndrespondent.The Learned Counsel for the petitioner submitted that since the 2nd respondent was party to the decision passed by the advance ruling authority, the matter should have been dealt with by some other officer of equivalent cadre, since the 2nd respondent has rendered certain finding with regard to the clarification of the goods. Strictly speaking, there will not be any conflict of interest nor the principle that ‘No one can be a Judge of his own cause’ would apply, but however, to ensure that there is fairness in approach and to ensure that justice is done to the parties, it would have been better if the file had been assigned to some other officer of equivalent cadre as that of the 2nd respondent, who can take a decision on the application for waiver on merits and in accordance with law.
Respondent’s Contention and reasoning of Judgement:
TheCourt passed the following interim order:
It has submitted by the Learned Counsel for the petitioner that the petitioner applied for a clarification before the authority for clarification and advance ruling and an order came to be passed on 30-12-2016, in which the Commissioner of Commercial Taxes is also a party to the decision. Subsequently, the petitioner submitted a waiver proposal dated 23-1-2017 to the Secretary to Government, Commercial Taxes and Registration Department and the same has been returned to the petitioner by the Commissioner of Commercial Taxes vide impugned proceedings dated 4-4-2017. It is further submitted that the Commissioner of Commercial Taxes is also the Secretary to Government, Commercial Taxes and Registration Department and the application should be dealt with by the Government and therefore, the Commissioner of Commercial Taxes should place the matter before the Government and the matter to be decided by a different Secretary as the present Commissioner was a party to the decision dated 30-12-2016.
Mr. K. Venkatesh, Learned Government Advocate accepts notice for the respondents and seeks time to get instructions in the matter.
Thus, considering the peculiar facts and circumstances of the case, without expressing anything on the manner in which the 2nd respondent has passed the impugned order and with a view to ensure that justice is not only done, but it should be seen to be done, the matter is directed to be placed before some other officer of equivalent cadre.
Decision: The Writ Petition is allowed and the impugned order is set aside with a direction to the 1strespondent to place the files before some other officer of equivalent cadre so that a decision can be taken on the application filed by the petitioner for waiver. An opportunity of personal hearing shall be granted to the authorized representative of the petitioner before a decision is taken on the application. Pending disposal of the writ petition, the petitioner had the benefit of an interim order. The said order shall continue till the above direction is complied with and no coercive action shall be initiated against the petitioner. The above direction shall be complied with as expeditiously as possible preferably within a period of three weeks from the date of receipt of a copy of this order. No costs. Consequently, connected miscellaneous petition is closed.
Comment: The gist of this case is that the request by the appellant for his matter of issue to be dealt with by some other officer would be accepted because of the obvious reasons stated in the Study.
Prepared by:  Adit Gupta
 
 
 
 
 
           
 

 
 
  
 
Department News


Query

 
PRADEEP JAIN, F.C.A.

Head Office : -

Address :
"SUGYAN", H - 29, SHASTRI NAGAR, JODHPUR (RAJ.) - 342003

Phone No. :
0291 - 2439496, 0291 - 3258496

Mobile No. :
09314722236

Fax No. :0291 - 2439496


Branch Office : -

Address:
1008, 10th FLOOR, SUKH SAGAR COMPLEX,
NEAR FORTUNE LANDMARK HOTEL, USMANPURA,
ASHRAM ROAD, AHMEDABAD-380013

Phone No. :
079-32999496, 27560043

Mobile No. :
093777659496, 09377649496

E-mail :pradeep@capradeepjain.com