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Revolutionary Raja Ram Profile picture
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Nov 26 • 8 tweets • 3 min read
Can provisions of Indian Penal Code #IPC be invoked when the #VAT Laws provides provision of prosecution for general breach Rules?

In Rule 43(2) of Jharkhand VAT Rules'2006 the mobile number of driver of truck carrying goods must be filed in Transit Pass in Form No JVAT 508 and
on the said mobile number One Time Password (OTP) is being generated.

The said OTP is used for verification and accordingly Transit Permit JVAT 508 is generated online

It is alleged that the petitioner has generated various JVAT 508 through his three different mobile numbers
FIR has been instituted against the petitioner alleging that the transit pass has been generated in illegal manner in breach of JVAT Rules with an intention to evade tax.

It is an admitted fact that there is process for generating form on the basis of OTP for that purpose only
mobile of the petitioner has been used for generating OTP by the drivers of the trucks taking the consignment to one State to another

High Court held:
1️⃣ Consignment in question was not the subject matter of sale and purchase in the State of Jharkhand.
2️⃣ Is well settled that if there is Special Act, Sections of I.P.C. are not attracted

3️⃣ When Rule 66 of the Jharkhand VAT Rules, 2006 itself provides of punishment for general breach of Rules, provisions of I.P.C. are not attracted in the present case.
5️⃣ The entire criminal proceeding is quashed and set aside.

Title: Deep Sahu alias Pradeep Sahu vs The State of Jharkhand
Court: Jharkhand High Court
Citation: Cr. M.P. No. 2065 of 2017
Dated: 17-Nov-22
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More from @abhishekrajaram

Revolutionary Raja Ram Profile picture
Nov 25
Can AAAR answer to unanswered question by AAR❓

🟢Appellant provides space on its web portal for a consideration for advertisements by a foreign entity

1/7
🟢appellant sought advance ruling on whether the transaction with the foreign entity is taxable under GST and also what is the classification of the service as well as the rate of tax?

2/7
✅AAR held that the selling advertising space on the web portal for a consideration will be classifiable under SAC 998365 as “Sale of internet Advertising Space (except on commission)” and liable to 18% GST

3/7
Read 7 tweets
Revolutionary Raja Ram Profile picture
Nov 25
Whether penalty can be imposed on the ground that registration of selling dealer was cancelled by his assessing authority?

This is UP VAT case.

In case if a registered dealer is effecting the purchases from a registered dealer whose registration is subsequently cancelled

1/6
then in that event unless and until the purchaser is aware or is informed by the department it cannot be presumed that he was aware about the proceedings for cancellation of registration of a dealer/seller.

2/6
Held:
The revisionist cannot be held guilty nor is he liable to pay the penalty.

Title: Shivalik Buildtech Pvt. Ltd. vs Commissioner, Commercial Taxes
Court: Allahabad High Court
Citation: Sales/Trade Tax Revision No. 236 of 2018
Dated: 26-Sep-2018

3/6
Read 6 tweets
Revolutionary Raja Ram Profile picture
Nov 25
Can AAAR answer to unanswered question by AAR?

🟢Appellant provides space on its web portal for a consideration for advertisements by a foreign entity

🟢appellant sought advance ruling on whether the transaction with the foreign entity is taxable under GST and also
what is the classification of the service as well as the rate of tax?

✅AAR held that the selling advertising space on the web portal for a consideration will be classifiable under SAC 998365 as “Sale of internet Advertising Space (except on commission)” and liable to 18% GST
🔴But AAR didn't answered the issue of whether the activity of providing advertising space on their web portal to a foreign entity is taxable under GST

🔴AAR held that the question involves determination of place of supply which is outside the jurisdiction of the Authority
Read 4 tweets
Revolutionary Raja Ram Profile picture
Nov 24
GST Tip#008 for beginners:

Sec. 23: If the Person is "EXCLUSIVELY ENGAGED" in the business of supplying goods and/or services that are either not liable to tax or are wholly EXEMPT from tax under GST Laws.

It is worthwhile to note that Section 22, 23 and 24 needs to be read
simultaneously for ascertaining the liability to register under GST.

It is important to note that Section 23 does not override the provisions of Sec. 22 but Sec. 24 overrides the provisions of Sec. 22(1).

A person engaged exclusively in the Supply of Goods or Servies or both
which are wholly exempt from tax is not required to obtain GST Registration subject to the condition that he is not otherwise liable to pay tax under the Reverse Charge Mechanism U/s 9(3) - AAR West Bengal in re Joint Plant Committee (2018)
Read 4 tweets
Revolutionary Raja Ram Profile picture
Nov 24
Can Bank Account be Freezed without pending of Proceedings U/s 83 on Assessee but on the basis of Search Operations conducted on Third Party?

High Court held that the pendency of the proceedings is sine qua non for exercise of powers of provisional attachment.

1 of 6
While earlier section 83 could be invoked only during pendency of certain proceedings, now it can be invoked "after initiating proceedings under the Chapters mentioned therein" – in Section 83, as amended from 01.01.2022.

2 of 6
The fundamental requirement remains valid that there must be proceeding pending before the section could be invoked and provisional attachment could be acted upon U/s 83.

3 of 6
Read 6 tweets
Revolutionary Raja Ram Profile picture
Nov 23
GST Registration of a Chartered Accountant #CA was cancelled retrospectively on the basis of copy-cut-paste notice with flaws in Show Cause Notice #SCN and Order has flaws writ provisions of Section 29(2).

The CA approached Delhi High Court then what happened?

1/9
Facts of the case:
Assessee did not filed GST Returns for continuous 5 months

A SCN was issued on 01.10.21 giving Assessee 30 days time to file reply why his registration should not be cancelled for non filing of Returns for continuous 6 months and personal visit 5.10.21

2/9
On 28.12.21 Cancellation Order was passed where GST Registration was cancelled retrospectively wef 11.07.2017 U/s 29(2) of GST Laws

High Court held:
“the show-cause notice dated 01.10.2021, to say the very least, in parts, is incomprehensible”

3/9
Read 9 tweets

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