The Andhra Pradesh High Court partly set aside a GST adjudication order levying tax at 18% on infrastructure road works executed by the assessee. The Court held that in light of a certificate issued by the Industrial Area Local Authority (IALA) treating the roads as public roads, the issue of applicable tax rate requires fresh examination. The assessment is remanded to reconsider levy of tax on road works, while other components are left undisturbed.

The Delhi High Court held that CENVAT credit lying in the electronic credit ledger after transition to the GST regime can be utilised for making mandatory pre-deposit while filing appeals before CESTAT in service tax matters. The Court observed that pre-deposit is nothing but payment of a portion of disputed tax, interest or penalty. A conjoint reading of Section 140 of the CGST Act and Rule 142 of the CGST Rules permits use of such credit through Form DRC-03. CBIC instructions restricting such utilisation are held unsustainable. Consequently, rejection of appeal by CESTAT for non-payment of pre-deposit is set aside and restoration is directed.

The Delhi High Court set aside a GST demand order and subsequent rectification order where the adjudicating authority mechanically proceeded on the assumption that no reply was filed, despite the assessee having submitted a reply by email and on the GST portal. Holding that non-consideration of the reply amounted to violation of principles of natural justice, the Court remanded the matter for fresh adjudication, leaving the challenge to limitation-extension notifications open.

Cane Development Department, Gorakhpur, Uttar Pradesh

Zilla Parishad, Mayurbhanj, Odisha

Insurance Regulatory and Development Authority of India, Hyderabad, Telangana

Indian Institute Of Management, Ranchi, Jharkhand

Bihar Industrial Area Development Authority, Patna, Bihar

Chhattisgarh State Power Companies Ltd, Raipur, Chhattisgarh

Corrigendum Ongc Videsh Limited, Vasant Kunj, New Delhi

J&K Bank Ltd., Srinagar, J&K

National Institute Of Mental Health Rehabilitation, Sehore, Madhya Pradesh