First Appeallate Authority rejected the appeal on the ground that the person filled an appeal is not aggrieved person as per definition of Section 107.

S. 107, "Any person aggrieved by any decision or order passed ....may Appeal to such Appeallate Authority..."

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A vehicle was intercepted at Alipurduar Zone, West Bengal and later Order was passed against Ashwani Sharma, who was the alleged driver/person-in-charge of the relevant vehicle

M/s Akash Trading Co., Who were the consignee of the goods, filed an appeal against the Order

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First Appeallate Authority rejected the said appeal as it was of view that the said consignee has no right to file appeal as only Mr. Akash Sharma, against whom the order is passed, has right to file appeal

Aggrieved against the rejection Writ was filed before High Court

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Court held that though the adjudication proceeding was initiated and passed against the driver/in-charge of the vehicle in question, the petitioner’s concern being the consignee of the goods, had a reason to be aggrieved by the said order of the adjudicating authority.

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Title: Mehendi Hasan Rahemutulla Hariyani vs Deputy Commissioner of Revenue, Bureau of Investigation (North Bengal) Alipurduar Zone

#Court: Calcutta High Court

Citation: WPA 927/2022

Dated: 3-Nov-2022

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In my View
I have never seen or heard such #absurd reason for rejecting appeal.

Does the Authority think that #Driver or Vehicle incharge will figh case in such cases?

Any person means any person who is aggrieved, who is impacted directly or indirectly due to such Order

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I hope you've found this case summary helpful.

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More from @abhishekrajaram

Nov 16
Can Department Issue Draft Departmental Audit Report and Final Audit Report on same day without giving opportunity of being heard to the Auditee?

Can such Audit be completed after 3 months without extension approval from Commissioner?

These issues were before High Court

1 of 7
The audit exercise commenced on 08-Oct-21 but the three months’ period commenced on 22-Mar-22 when the Petitioner was stated to have submitted the documents called for by the authorities.

There was No extension by Commissioner for completing the Audit.

2 of 7
Draft Audit Report and Final Audit Report both were issued on 30-Jun-22.

Auditee challenged the same before Orissa High Court.

Court quashed the Audit Report because:
1) Extension was not granted by the Commissioner

2) Violation of Principles of Natural Justice

3 of 7
Read 7 tweets
Nov 15
The State Goods and Service Tax (GST), Gujarat, in a joint operation with the Anti-Terrorist Squad (ATS) and Crime branch, on Sunday carried out searches at more than 205 premises owned by 115 firms and were also questioning 91 people in an alleged Rs 1,200 crore credit scam.
Sources revealed that the searches were going on in 14 districts simultaneously. These companies were involved in scrap metal, chemicals, and iron rods.
These firms were creating fake bills that the scam was going on for the last six months in Ahmedabad, Surat, Bhavnagar, Vadodara, and search teams have apprehensions that without officers’ involvement such a large-scale scam would not have lasted for so long.
Read 4 tweets
Nov 14
Assessee filed GSTR-3B correctly and discharged tax liability

While filing GSTR-1 mistakenly some other persons GSTIN was entered (Jan'18-Aug'18)

Therefore, he approached High Court through Writ seeking directions from HC to allow amendment to GSTR-1 so as to pass on ITC
Department objected stating that such amendment is time barred U/s 39(9)

Court relying on earlier judgement of Supreme Court in Bharti Airtel rejected the Writ. Amendment to GSTR-1 can not be allowed after prescribed time.
Title: Yokohama India Private Limited vs State of Telangana
Court: Telangana High Court
Citation: Writ Petition No 15284/2022
Dated: 31-Oct-2022
Section: 37 of GST Laws
Read 6 tweets
Nov 13
Sometimes when I read the Judgement, I feel the pain of the Petitioner when decision goes against him/her but nothing can be done as the Law is followed.

One of such decision which has haunted my sleep for many days is Mrs. Poonam Anand Kishore Vachani vs Assistant Commissioner
Mrs. Poonam Anand Kishore Vachani vs Assistant Commissioner of Commercial Taxes, Bengaluru - Karnataka High Court is.

Petitioner - Landlord Mrs. Poonam has leased her premises to M/s Alfara against whom proceedings under GST Laws have been initiated and the property has been
the property has been sealed. Seeking delivery of vacant possession of the premises, She approached Karanataka High Court. HC refused to intervene and rejected the Writ. Infact, Tennant stopped paying the rent also.

If the crime is committed by the Tennant how come Landlord be
Read 4 tweets
Nov 12
In a significant move Insurers approach govt for resolution in fake ITC case.

On 30-Sep-2022, news of ITC fraud of Insurance Companies came to news as follows:

₹824cr GST fraud by 16 insurance companies detected.

Important Thread 🧵
The GST authority has caught an alleged misappropriation of input tax credit worth ₹824 crore by 16 insurance companies who used their intermediaries to issue fake invoices, a statement issued by the Union finance ministry said on 30-Sep-2022.

Now Insurers have approached Govt.
The insurance companies, which were found illegally availing input credit tax (ITC) by the Director General of GST Intelligence (DGGI), have approached finance ministry officials as they find themselves in a situation difficult to get out of it.
Read 6 tweets
Nov 12
Can GST Registration be cancelled for non-verification of Premises?

Can such Verification be carried by Department in absence of Assessee without issuing him Notice of Verification time ensuring his presence?

These were the issues before Delhi High Court.

1/11
Assessee filed application for relocation of his Principal Place of Business in June'2018

A Show Cause Notice was issued on 04-Dec-2018 for proposing cancellation of Registration due to failure of Physical Verification which was duly replied on 07-Dec-2018

2/11
Physical Verification are governed by Rule 25 which mandates that Physical Verification has to be done in Presence of the Assessee whereas the said Physical Verification was done without issuing intimation to the Assessee or without ensuring his presence

3/11
Read 11 tweets

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