Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
The HC held that exemption under Notification No. 2/2017 did not apply to the petitioner's supply of frozen meat, because the Rajasthan Authority for Advance Ruling and the appellate authority had already determined that the goods were supplied in unit containers and attracted GST at five per cent. Those advance rulings were binding on the petitioner under Section 103 of the CGST Act, so it was required to pay the tax accordingly. As the respondents rejected reimbursement only on the mistaken assumption that the supplies were exempt, there was no legal basis to deny reimbursement of the GST already paid. The petitioner was entitled to reimbursement of the balance GST amount, with interest payable on default.
The HC held that exemption under Notification No. 2/2017 did not apply to the petitioner's supply of frozen meat, because the Rajasthan Authority for Advance Ruling and the appellate authority had already determined that the goods were supplied in unit containers and attracted GST at five per cent. Those advance rulings were binding on the petitioner under Section 103 of the CGST Act, so it was required to pay the tax accordingly. As the respondents rejected reimbursement only on the mistaken assumption that the supplies were exempt, there was no legal basis to deny reimbursement of the GST already paid. The petitioner was entitled to reimbursement of the balance GST amount, with interest payable on default.
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