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Normally, suppliers pay GST, but under the Reverse Charge Mechanism (RCM), the recipient pays tax directly to the government on notified supplies or imports.

The petitioners challenged the constitutional validity of the arrest and prosecution powers under the Haryana GST Act, alleging lack of legislative competence and violation of fundamental rights.

This hearing has been done through hybrid mode.

We are not inclined to interfere with the order passed by the High Court. However, we record the statement of Mr. Balbir Singh, learned senior counsel given on instructions that the undertaking, as indicated in the order passed by the High Court, will be given and that the amount deposited in the bank shall remain unaltered.

The petitioner challenged retrospective cancellation of GST registration from 01.07.2017. The Court held that where the show cause notice does not propose retrospective cancellation, such effect cannot be given. Following Subhana Fashion and Balaji Industries, the order was quashed. However, the Department is allowed to issue a fresh notice if non-existence is proved.

- The petitioner challenged a demand order under Section 73 passed without fresh notice after the earlier hearing date lapsed. The Court found that no further hearing opportunity or reasoned order was given. While setting aside the order, the Court directed a fresh hearing subject to 10% pre-deposit of disputed tax.

The petitioner contested dual proceedings initiated by Central authorities for FY 2017-18 and 2018-19, already covered by State GST assessments. , the Court held that parallel jurisdiction is barred under Section 6(2)(b) of the CGST Act and directed the Centre to consider petitioner’s objections before continuing adjudication.

Directorate of Cinchona & Other Medicinal Plants, Mungpoo, West Bengal