Bombay High Court quashed show cause notice issued under Section 74 demanding GST on assignment of 95-year leasehold rights in MIDC plot. Court held that assignment of leasehold rights, resulting in extinguishment of assignor’s interest, constitutes transfer of benefits arising from immovable property and not supply of services under Section 7 read with Schedule II. Relying on Gujarat High Court decision, it ruled such transactions fall outside GST ambit. Notice and adjudication order are set aside.

Draft Reply GST Registration Cancellation for Non-Furnishing of Bank Details – A Simple Understanding

Reply to Show Cause Notice for Cancellation of GST Registration

Response to Notice Issued Under Section 29(2)(e) of the CGST Act, 2017

Draft Reply Request for Rectification of GST Order – Disallowance of Input Tax Credit

The Delhi High Court addressed the challenge by Chemistry Design Pvt. Ltd. against an Order-in-Original issued by the Assistant Commissioner. The petitioner argued that a no due certificate post-amalgamation negated any liability, while the respondent claimed proper notice was given. The court quashed the original order, allowing the petitioner to respond and requiring the respondent to reconsider the matter after a hearing.

Orissa High Court set aside adjudication order passed under Section 74 holding that the Proper Officer acted in undue haste and violated principles of natural justice. Despite being informed about pendency of writ petition challenging fresh show cause notice, authority finalized demand to meet limitation timeline. Court held such arbitrary exercise of power offended Article 14 and remanded matter for fresh adjudication after granting opportunity of hearing.

Draft Reply Applicability of General Penalty for Late Filing of GSTR-3B

Simple Guide on ITC Reversal and Reclaim under GST

Allahabad High Court allowed habeas corpus petition and set aside remand order holding that mandatory requirement of furnishing written grounds of arrest was not complied with. Though “reasons to believe” need not be supplied to accused under GST law, written grounds of arrest must accompany arrest memo as per Supreme Court and CBIC instructions. Court also applied Satender Kumar Antil principles on arrest for offences punishable up to five years and ordered petitioner’s release.

The Gauhati High Court dealt with a writ petition concerning the cancellation of GST registration of Bobismrita Chetia Gogoi due to non-filing of returns. The petitioner argued that she was unaware of the cancellation notice due to miscommunication with her tax consultant. The court directed her to approach the authority for restoration of her registration, provided she meets all necessary requirements.

The GSTAT Delhi upheld DGAP’s findings that M/s Panchsheel Buildtech Pvt. Ltd. profiteered Rs.98,72,474 (including GST) in respect of projects “Pebbles,” “Hynish Tower-10,” and “Greens” by not fully passing additional ITC benefits post-GST. Accepting the Respondent’s email admitting no further submissions, the Tribunal directed refund of the profiteered amount to identifiable homebuyers along with interest under Rule 133(3)(b). It further held that penalty under Section 171(3A) is attracted, subject to statutory proviso regarding deposit within 30 days.