Supreme Court and High Courts Weekly Round-Up

This weekly round-up analytically summarizes the key stories related to the Supreme Court and High Court reported at Taxscan.in during the previous week from January 10 to January 15, 2022. Re Cognizance for Extension of Limitation The Supreme Court has once again suo moto agreed to extend the limitation period to file cases across the country due to COVID-19. Commissioner of Central Tax Vs. M/s Toyota Kirloskar Motors The Karnataka High Court held that Toyota is an output service provider and can utilize cenvat credit on output services. Manish Scrap Industries Vs. Principal Commissioner The Gujarat High Court has issued the notice to the Axis Bank on a plea challenging the provisional attachment of cash credit account running. M/s Stone Craft (India) Pvt Ltd Vs. GST Assistant Commissioner The Commissioner (Appeals) has held that the GST Refund is not admissible to the extent of non-reversal of Input Tax Credit (ITC). Karnataka Traders Vs. State of Gujarat The Gujarat High Court held that mere undervaluation of goods or change of route of the consignment cannot be sufficient grounds to detain goods, vehicles under GST. Sky Vision Media Private Limited Vs. State of Bihar The Patna High Court quashed the GST Authority’s demand as it was violative of the Principles of Natural Justice. Ultratech Cement Vs. State of Odisha In a major relief to the Ultratech Cement, the Orissa High Court set aside the Retrospective amendment in Industrial Policy Resolution denying GST reimbursement. M/s Pioneer Carbide Pvt. Ltd. Vs. UOI The Meghalaya High Court directed the assessee to request the GST Commissioner to extend the time for rectifying the mistake in TRAN-1. Eid Party Vs UOI The Karnataka High Court allowed the assessee to file rectified TRAN-I Form electronically or manually within a period of 30 days. S/S Shri Surya Traders Vs. UOI The Allahabad High Court while quashing the wrongful seizure of a consignment by GST authorities held that the State Authorities cannot harass the trading community. Saiher Supply Chain Consulting Vs. UOI The Bombay High Court directed the department to accept the GST Refund Application as the period of limitation fell between the period excluded by the Supreme Court. Sunil Jay Prakash Singh Vs. UOI The Bombay High Court restored the Application Form SVLDRS-1 as no personal hearing was granted. Indo International Tobacco Ltd Vs. Vivek Prasad The Delhi High Court has upheld the transfer of Investigations initiated by various jurisdictional GST authorities to DGGI to bring it under one umbrella. Manish Scrap Traders Vs. Principal Commissioner The Gujarat High Court has held that the cash credit account of the assessee cannot be provisionally attached in the exercise of powers under GST. Vageesh Umesh Jaiswal Vs. State of Gujarat The Gujarat High Court has quashed the cancellation of GST registration on grounds of vague show-cause notice bereft of any material particulars. Ambika Creation Vs. Govt. of Gujarat The Gujarat High Court has held that the Electronic Credit Ledger can be blocked for 1 year and it would automatically get unblocked beyond 1 year. Amit Kumar Agarwal Vs. State of Orisha The Orissa High Court granted bail to CA alleged of utilizing and passing bogus ITC worth Rs.319.64 Crores. Rohit Berlia Vs. Intelligence Officer The Orissa High Court has granted bail to persons accused of issuing fake invoices to several firms to facilitate wrongful availment and utilization of ITC. Vikas Elastochem Agencies Vs. Deputy Commissioner The Madras High Court directed the GST Principal Commissioner to verify un-utilized accumulated credits. Abdul Azeez Rahamathunisa Vs. Assistant Commissioner The Madras High Court quashed the Income Tax Order passed without the issuance of show cause notice, mandatory draft assessment order. G.Satish Kumar Vs. Principal Commissioner of Income Tax The Karnataka High Court quashed the Income Tax Demand Notice as a taxpayer requested time to submit books of accounts due to his wife’s ill health. Chartered Accountants Association, Surat Vs. UOI The Gujarat High Court has asked the Government to solve Technical Glitch on Income Tax Portal. A S Construction Vs. UOI The Gujarat High Court has issued the notice to the government on a plea challenging Income Tax Provision treating defaulter as well as a genuine taxpayer at par. M/s.Hermes Tickets Vs. Deputy Commissioner of Income Tax The Madras High Court directed the Income Tax Department to issue appropriate instructions to the administrator of the web portal to allow uploading of the information. Support our journalism by subscribing to Taxscan AdFree. Follow us on Telegram for quick updates.