TaxTMI 
TaxTMI 
2026 (1) TMI 839
X X X X Extracts X X X X
X X X X Extracts X X X X
....ctor, Directorate General of GST Intelligence, Nagpur. The notice issued pertains to the Financial Years 2017-18, 2018-19 and 2019-20, saying that the petitioner has, during this period, suppressed taxable value, and thereby made short payments of Central Goods and Service Tax. 3] The argument is that clubbing of period, while issuing notice under Section 74 of the CGST Act, is not permissible. The Counsel for the petitioner submits that the issue involved is covered by a judgment passed by the Division Bench of this Court at Goa in M/s. Milroc Good Earth Developers Vs. Union of India & Ors. [Writ Petition No. 2203/2025 decided on 9/10/2025], wherein, the Court held that if an authority lacks jurisdiction to have composite assessment for....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... due date for furnishing of annual Return for the financial year to which the tax not paid/short paid or input tax credit wrongly availed or utilised relates to or within five years from the date of erroneous Return. Thus, there is limitation prescribed for demand of tax and its recovery. The Act of 2017, therefore involve a definite tax period, based on the filing of the Return, which can be either monthly or annual Return and if the assessment is based on annual Return, the tax period shall be the relevant financial year. In the light of the statutory scheme, we find that there is no scope for consolidating various financial years/tax period which is attempted by the impugned Show Cause Notices assailed in the Petition."....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... down by the High Court of Delhi should be followed by ignoring the law laid down by this Court. 8] The submission is apparently contrary to law and precedents, where a judgment of a High Court of a State will be binding on the authorities of the State. As such, in matters of revenue, an order is passed considering scheme of Central Act, i.e., the Income-tax Act, 1961. If a High Court of another State has taken a view, the same will be binding on all the authorities pan India, unless a different view is taken by another High Court, in which case the authorities below will be bound by the judgment of the High Court within whose jurisdiction the authorities are working. The decision of the Delhi High Court is of August - 2025, wherein deci....
X X X X Extracts X X X X
X X X X Extracts X X X X
....t of his argument, he has, in his hands, four judgments. 12] We, accordingly, cautioned him, and put him to notice that he should go through the judgments and make up a mind whether those judgments will be of any relevance, else, we will impose cost for unnecessarily wasting judicial time of the Court. The Counsel then submits that he will rely on one judgment. Accordingly, he has invited our attention to a judgment of the Division Bench of the High Court of Jharkhand in Star India Industries Vs. The State of Jharkhand & Ors. [W.P. (T) No. 622/2024 decided on 16/7/2024], wherein, the Court held that the petitioner therein has an alternative remedy of appeal available under the statute but has approached under Writ Court. Accordingly, the....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e aware that once judgment is passed or pronounced in Court, further submissions ought not to be made. The Counsel is advised/instructed to maintain decorum hereinafter, else appropriate recommendation will be made against him to the Bar Council of Maharashtra and Goa for taking suitable action for misconduct. LATER ON 18] The Counsel for respondent nos. 2 and 3 has tendered written apology saying that if the submissions are found irrelevant by the Court, he may not be punished for the same. He has further stated that he had no intention to rely on irrelevant law. He then stated that any act, which in the opinion of the Court constitutes irrelevant or inapplicable submission, may be pardoned, being a bona fide mistake. 19] Thus, th....