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Corporate News *  Service tax penalty can’t survive when assessee acted on dept.’s own view of non-taxability: Delhi High Court. *  GST section 74 extended limitation questionable when form 26AS mismatch was already known: Karnataka High Court grants interim relief. *  CGST demand prima facie impermissible after state GST settlement under section 128A: Bombay High Court. *  Supreme Court asks GSTAT to sympathetically consider delay as taxpayers pursued remedy before wrong forum. *  Supreme Court stays Tripura High Court ruling protecting genuine buyers from ITC denial over supplier’s GST default. *  Diary entries alone can’t prove clandestine removal of goods: CESTAT quashes excise penalty on steel trader. *  Customs could investigate preferential tariff claims even before sec. 28DA: Delhi High Court. *  Customs dept. relied on fake AI generated case laws: supreme court quashes Rs. 425.28 crore penalty. *  No GST exemption in affiliation and annual registration charges for admission or conduct Of examinations: GSTAT. *  Mere invoices, cheque payments insufficient to establish genuine movement of goods: GSTAT restores Rs. 43.44 lakh ITC demand. *  Consolidated GST show cause notice covering multiple financial years is not without jurisdiction: Delhi High Court. *  Construction of independent houses on separate plots not taxable as ‘Residential Complex’ without common facilities: CESTAT. *  GST penalty exceeding statutory maximum unsustainable; Allahabad High Court quashes ? 50,000/- penalty after taxpayer filed return and paid late fee. *  GST order against standard chartered bank passed without hearing set aside by Bombay High Court. *  Retracted statements can’t be relied upon without cross-examination: CESTAT quashes gold confiscation. *  Burden to prove misclassification lies on customs department: CESTAT. *  CESTAT quashes Rs. 98 lakh excise demand on clearance of used refractory brick scrap. *  Service tax demand on irrigation works quashed: Karnataka High Court rules sale of goods component not taxable as service. *  GSTAT restores tax and penalty for transporting iron scrap without E-way bill citing intent to evade tax. *  Madras High Court stays GST recovery from directors without opportunity to show cause under section 89. *  Madras high court stays GST recovery notice against directors; finds prima facie case on applicability of section 79(1)(c). *  Procedural lapses can’t justify harsh punishment without serious customs breach: CESTAT quashes customs broker licence revocation. *  Service tax payable on land leasing and sports complex charges: CESTAT. *  Settled customs dispute can’t be reopened through Article 226 challenge to interest liability: Delhi High Court. *  Mere facilitation of customs clearance can’t establish knowledge of smuggling: Madras High Court. *  GST registration cancellation stayed: Allahabad High Court questions 99% ITC utilisation cap under rule 86B. *  Composition scheme lapses automatically on crossing Rs. 1.5 crore turnover: GSTAT. *  Gujarat High Court quashes GST cancellation orders after officer relied on non-existent AI-generated case laws. *  Importers liable for customs duty benefits availed through manipulated scrips: Delhi High Court. *  Procedural E-way bill lapse alone can’t justify penalty where genuine transaction and absence of tax evasion are established: GSTAT.
Subject News *  Documentary evidence dominates probe, further custody unwarranted: mumbai court grants bail in Rs. 22.44 crore customs duty evasion case. *  Business premises can’t remain sealed for non-participation in GST search: Allahabad High Court. *  GST pre-deposit must be refunded proportionately when taxpayer partly succeeds in appeal: Bombay High Court. *  Supreme Court grants 30 days to file GST appeal; keeps pre-deposit issue open due to deposit in parallel CGST proceedings. *  GST demand can’t exceed amount proposed in SCN: Allahabad High Court quashes Rs. 20.47 Crore order. *  Hundreds-of-crores GST demand and heavy 10% pre-deposit no ground to bypass statutory appeal: Punjab & Haryana High Court. *  Delhi High Court refuses to entertain challenge to gold confiscation due to statutory appeal remedy and unexplained delay. *  Procedural error in customs broker licence inquiry can be rectified through remand: Delhi High Court. *  GSTR-2A mismatch alone can’t justify ITC denial without invoice-wise verification; personal hearing mandatory: GSTAT. *  GST order passed without uploading personal hearing notices violates sec. 75(4): Allahabad High Court. *  TAX EVASION - Sec. 74 GST SCN quashed for not spelling out fraud, wilful misstatement or suppression: Allahabad High Court. *  STPI’s SOFTEX certification and NoC charges taxable as business support services: CESTAT. *  Suspicion can’t replace proof: CESTAT quashes penalty in alleged gold-smuggling operation. *   Limitation runs from communication of order: Madras High Court upholds rejection of delayed GST Appeals. *  Rajasthan High Court quashes GST demand over unsigned show cause notice. *  ITC recovery upheld where supplier failed to deposit GST: Rajasthan High Court. *  Customs commissioner’s empowered to make port trust liable for duty on pilfered goods: Supreme Court. *  Rectification proceedings can’t be used to challenge an uncontested GST assessment through a writ petition: Andhra Pradesh HC. *  GST proceedings against deceased proprietor unsustainable without notice to legal heir: GSTAT. *  Mere availment of ineligible self-assessed ITC doesn’t amount to suppression without evidence of fraud or wilful misstatement: GSTAT. *  Disposal of mining overburden by entity authorised by mining lease holder constitutes taxable service: CESTAT. *  Toll plaza data not mandatory for ITC refund: GSTAT. *  Disputed GST fraud allegations require investigation: Punjab and Haryana High Court makes interim bail absolute in alleged fraud and GST fraud case. *  Non-manufacturer contractor liable to deposit excess excise duty collected from buyer: CESTAT. *  GST order can’t reject taxpayer’s reply as “not satisfactory” without reasons: Madhya Pradesh High Court. *  Uncorroborated statements can’t establish alleged diversion of duty-free goods: CESTAT. *  Erection services were not liable to service tax prior to 10th september 2004: CESTAT. *  Sec. 74 GST notice must spell out statutory ingredients for invoking extended tax demand proceedings: Allahabad High Court. *  No jurisdictional bar under section 6(2)(b) in parallel CGST SGST proceedings: Delhi High Court refuses to bypass GST appeal remedy. *  Madras High Court remits GST demand for fresh adjudication after taxpayer claims it was unaware of SCN following business closure.  

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8892 GST Update(Hindi)-06.12.2016

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Opinion

हमनेअभीतकपूर्तिकीतथाशिड्यूलI (schedule I) वशिड्यूलII (schedule II) में  वर्णितप्रावधानों  केबारेमेंचर्चाकीथी।अबइसकड़ीमेंSchedule III मेंहुएबदलावऔरउसकेपरिणामोकेबारेमेंविवेचनाकरेंगे।पुरानेजीएसटीड्राफ्टक़ानून  मेंschedule III मेंरजिस्टरहोनेवालेव्यक्तियोंकेबारेमेंबतायागयाथा,परंतुनएजीएसटीक़ानून  मेंउनगतिविधियों(activities) व  सौदों(transactions) केबारेमेंदर्शायाहैजोनतोगुड्स  औरनहीसर्विसकीपूर्तिहै।

1. नएजीएसटीड्राफ्टक़ानूनकीपहलीentry  मेंकर्मचारी(employee) द्वारानियोक्ता(employer) कोदी  जानेवालीसेवाओंकाउल्लेखकियागयाहै।इसकामतलबयहहैकिकर्मचारीद्वारानियोक्ताकोरोज़गारकेदौरानदीजानेवालीसेवाओंकोपूर्तिनहींमानाजाएगाऔरजीएसटीनहींलगेगा।  पुरानेजीएसटीड्राफ्टक़ानूनमेंभीसेक्शन  9  " taxable person" कीपरिभाषामेंकर्मचारीद्वारानियोक्ताकोरोज़गार  केदौरानदीगईसर्विस  कोनिकालागयाथा।  यहीनहीं, वर्तमानजीएसटीड्राफ्टक़ानूनमेंभीकर्मचारी  द्वारानियोक्ताकोदीगईसेवाओँकोनिकालागयाहै।अतःनएजीएसटीड्राफ्टक़ानूनमेंकर्मचारीद्वारानियोक्ताकोरोज़गारकेदौरानदीजानेवालीसेवाओंमेंकोईबदलावनहींकियाहै। 
2.नएजीएसटीड्राफ्टक़ानूनमेंकिसीभी  law मेंकोर्ट  तथाट्रिब्यूनल(Tribunal) द्वारादीजानेवाली  सेवाओंकोपूर्तिनहींमानाजाएगा।तथा  जीएसटीनहींलगेगा।  पुरानेजीएसटीड्राफ्टक़ानूनमेंऐसाकोईप्रावधाननहींहै।  तथापिऐसाप्रावधानवर्त्तमानservice tax law  मेंहै।वर्तमानमेंसर्विस  परिभाषामेंसेकिसीभीकानूनमेंट्रिब्यूनलअथवाकोर्टकोकोदीजानेवाली  फीस(fees) कोहटायागयाहै।  इसप्रकार, नए  जीएसटीड्राफ्टक़ानूनमेंपुरानीविसंगतिकोदूरकियागयाहै। 
3. नएजीएसटीlaw में, नई  एंट्री(entry) डालीगईहैजिसमेंनीचेदिएगएकार्यों  औरसर्विसों  कोपूर्तिनहींमानागयाहै:-
(१) संसदकेसदस्यों, राज्यविधानसभाकेसदस्यों, पंचायतकेसदस्यों, नगरपालिकाकेसदस्यों, अन्यस्थानीयप्राधिकारीकेसदस्योंद्वारादीगईसेवाएं, तथा
(२)संविधानकेप्रावधानोंकेअनुसरणमेंकिसीभीपदधारणद्वाराउसपदकीक्षमतामेंकियागयाकार्यतथा,
(३) केंद्रीयसरकार, राज्यसरकारतथा  प्राधिकारणद्वारानियुक्तअध्यक्षयासदस्ययाdirector in a body corporate द्वाराकियेगएकार्यऔरजोइसकेप्रारम्भसेपहलेएककर्मचारीकेरूपमेंसमझनहींहै। 
यथावतऊपरदीगईentry कोपुरानेड्राफ्टजीएसटीक़ानून  मेंकोईस्थानप्राप्तनहींथा।  लेकिनवर्तमान  मेंसर्विसकीपरिभाषा  मेंव्याख्यामेंभीहै।अतःयहएंट्री  पुरानेड्राफ्टजीएसटीकानूनकोसुधारतीहै। 
 
 
4 . नयेजीएसटीक़ानून  केअनुसार, विदेशीराजनयिकमिशनजोभारतमेहैकोभीपूर्तिनहीमानागयाहैतथाजीएसटीनहीलगायाजायेगाऔरपुरानेजीएसटीक़ानूनमेभीइसकाकोईप्रावधाननहीथा।वर्तमानमेभारतमेस्थितविदेशीराजनयिकमिशनकोनेगिटिवलिस्ट(negative list) मेरखाहै।
5. नयेlaw  केअनुसार, अंतिमसंस्कार, कब्रिस्तान, श्मशानकीसेवाओंयामृतककेपरिवहनसहितमुर्दाघरकीसेवाओंकोपूर्तिनहीकहागयाहैतथाजीएसटीनहीलगायाजाएगा।इससर्विस  परसर्विसटैक्स  भीनहीलगायाजाताहै।  अतःइसविसंगतिकोदूरकियागयाहै।   लेकिनपुरानेजीएसटीक़ानून  मेऐसाकुछनहीकहागयाथा।  

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