No bar in GST on lodging FIR under Code of Criminal Procedure for an act which could be prosecuted under GST too - Allahabad High Court
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B2B invoices will have to be generated on govt portal by September to check GST evasion
No anticipatory bail, GST violators can be arrested sans FIR : SC
The Supreme Court suggested to the High Courts on 29.05.2019 not to grant anticipatory bail to those who default on the Goods and Service Tax, reminding them that the SC has upheld the Telangana HC's decision not to grant bail to such defaulters.
Recently the field formations have been resorting to freezing/attachment of bank account of “Registered Person” for recovery of interest due on GST paid belatedly. While demanding interest the department is calculating the interest on total amount paid belatedly, instead of calculating interest on net due (Total Due - LESS – ITC). GST Council taking note of representation from Trade has sought for amendment of statutory provisions.
For our Client Bank account was attached/frozen, under Sec. 79, without issue of mandatory notice under Sec. 78 of the CGST Act, 2017, and even without considering the representation of the Client. Further apart from the issue of charging interest on gross due, there was an error in calculation of interest. The Hon’ble High Court, Madras in order dated 13.06.2019 in W.P No.15978 of 2019 quashed the attachment of Bank A/c directing the department to (a) lift/release the amount over and above the admitted liability (b) consider the representation and pass orders within a fortnight on the representation.
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