TaxTMI 
TaxTMI 
2026 (9) TMI 1473
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....07/10/2020. (2) A conveyance bearing No. MH24 AB9709 was intercepted by the proper officer on 06/10/2020 at Udayambag, Belagavi at 1.16 PM. At the time of interception, goods (plywood) were being unloaded at REC Flow Technology LLP, Udayambag. A verification of documents revealed that tax invoice and e-way bill was available for transportation of goods from Intercon Wood Industries, Perumbavoor, Kerala to Heramb Enterprises (the appellant), Yarmal road, Vadgao, Belagavi but tax invoice and e-way bill were not available for unloading the goods at REC Flow Technology LLP. A show cause notice in Form GST MOV 07 dated 07/10/2020 was issued demanding tax and penalty under Section 129(1) of the Karnataka State Goods and Services Tax Act, 2017 ('the KGST Act). Objections were not filed and hence the proposals were confirmed in Form GST MOV 09 vide order no. CTO(Enf)-6/BGM/09/20-21 dated 07/10/2020. (3) The Appellate Authority allowed the appeal holding that the goods had reached the destination within the time mentioned in the e-way bill. Tax invoices and e-way bills were also issued immediately. Explanation for the delay in issuing the e-way bill was not considered. Intention to ev....
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....Section 108(2)(b) of the Act. The revisional authority can exercise the power of revision within 3 years from the date of passing of the order of the appellate authority (i.e) on or before 25/03/2024. The order was passed on 31/08/2024 and hence the order is barred by limitation. (7) The learned authorised representative for the respondent would contend that tax invoice and e-way bill was available only for the transportation from Intercon Wood Industries, Perumbavoor, Kerala to the appellant at Yarmal road, Vadgao, Belagavi but tax invoice and e-way bill were absent for unloading the plywood at REC Flow Technology LLP. The absence of documents clearly disclosed the intention to evade taxes due to the government. The subsequent production of the e-way bill does not indicate absence of intention to evade the payment of taxes. (8) With regard to the plea of limitation, the learned authorised representative placed reliance on the decision of the Supreme Court in the case of Cognizance for Extension of Limitation - 2022 (379) ELT 276 and (2026) 45 Centax 331 (G.R. Infra Projects limited Vs. State of Madhya Pradesh). Per contra, the learned counsel for the appellant would submit t....
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....aining as on 03.10.2021, if any, shall become available with effect from 01.03.2022. III. In cases where the limitation would have expired during the period between 15.03.2020 till28.02.2022, notwithstanding the actual balance period of limitation remaining, all persons shall have a limitation period of 90 days from 01.03.2022. In the event the actual balance period of limitation remaining, with effect from 01.03.2022 is greater than 90 days, that longer period shall apply. It is further clarified that the period from 15.03.2020 till 28.02.2022 shall also stand excluded in computing the periods prescribed under Sections 23(4) and 29A of the Arbitration and Conciliation Act, 1996, Section 12A of the Commercial Courts Act, 2015 and provisos (b) and (c) of Section 138of the Negotiable Instruments Act, 1881 and any other laws, which prescribe period(s) of limitation for instituting proceedings, outer limits (within which the court or tribunal can condone delay) and termination of proceedings." The Supreme Court had directed that the period from 15/03/2020 till 28/02/2022 has to be excluded for the calculation of period of limitation. If the direction of the S....
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....ed under Section 44(1). Insofar as the assessment year 2018-2019 is concerned, successive notifications, extended the time to furnish annual return and eventually it stood at 31.12.2020. Hence, the limitation for issuing a notice under Section 73 expires on 31.12.2023. 8. 8. In the meanwhile, COVID struck and this Court in Writ Petition (C) No.3/2020 registered as Cognizance For Extension of Limitation, In re 2022 (379) E.L.T. 276 (S.C.) extended the limitation as provided in the various statutes, in the wake of the pandemic and eventually by order dated 01.01.2022, the Suo Motu Writ Petition was disposed of with directions, inter alia providing for exclusion of limitation for the period between 15.03.2020 to 28.02.2022. While computing limitation, the period excluded by this Court coming within the three-year period for 2018-2019 is 1 year and 2 months, which has to be excluded and further time provided from 31.12.2023 in lieu of the excluded period. Hence, the extended period of limitation falls on 28.02.2025. The SCN issued in this case on 13.06.2025 for the assessment year 2018-2019 definitely hit by limitation under Section 73." The Supreme Court has extended the b....
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....s concerned, it is the Assessing Officer/State Tax Officer who is the competent and proper person for such determination/quantification. However, a holistic reading of the statutory provisions and the Circular noted above, indicates to me that the Department does not paint all violations/transgressions with the same brush and makes a distinction between serious and substantive violations and those that are minor/procedural in nature." Again, in para 101, the Court held as under: "We are of the view that at the time of detention and seizure of goods or conveyance, the first thing the authorities need to look into closely is the nature of the contravention of the provisions of the Act or the Rules. The second step in the process for the authorities to examine closely is whether such contravention of the provisions of the Act or the Rules was with an intent to evade the payment of tax. Section 135 of the Act provides for presumption of culpable mental state but such presumption is available to the department only in the cases of prosecution and not for the purpose of Section 130 of the Act. What we are trying to convey is that in a given case, the contravention may be quit....