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Corporate News *  Missing seized records must be considered while testing ITC claim; duplicate GST demands ordered corrected: Delhi High Court. *  GST appeal can’t be rejected without addressing taxpayer’s grounds: Allahabad High Court. *  Surplus IGST credit can offset CGST, SGST shortfall: GSTAT. *  GST refund can’t be denied when cancelled airfares are returned with tax: GSTAT. *  3 Hearing notices issued within 2 minutes: Gujarat High Court flags portal flaw, seeks report. *  GSTR-9, GSTR-9C filing for FY 2025-26 enabled; pending GSTR-1 and GSTR-3B must be filed first. *  Dupattas are exempt fabrics, can’t be taxed as fibres at 4%: Madras High Court. *  Full transitional credit allowed on capital goods received after GST rollout: GSTAT denies Rs. 6.99 lakh export duty credit. *  GST return mismatch alone can’t justify fraud proceedings: GSTAT orders fresh adjudication under section 73. *  Supplier found non-existent later can’t alone justify input tax credit denial: GSTAT. *  GST interest stops once tax reaches government account, can’t run until return filing: GSTAT. *  Cancelled flat booking- GST refund can’t be denied without excluding COVID period from limitation: GSTAT. *  India notifies rules of origin for India–New Zealand FTA. *  Incomplete E-bike kits classifiable as complete vehicles, but not eligible for CKD duty concession: CESTAT. *  Same GST rate on main input and output can’t by itself bar inverted duty refund: GSTAT. *  Unjust enrichment doesn’t apply to customs refunds from assessments finalised before July 13, 2006: Gujarat High Court. *  CENVAT credit can’t be denied solely because plant And machinery are embedded in earth: Karnataka High Court. *  DFIA exports ineligible for RoDTEP benefits; customs directs repayment with applicable interest. *  Second E-Way bill alone doesn’t prove another supply: GSTAT. *  Bail denied in Rs. 1.19 crore fake GST refund case over risk of accused absconding again: Punjab and Haryana High Court. *  GST registration can be restored after revocation deadline if outstanding dues are paid: Gauhati High Court. *  Multiple GST proceedings over same suppliers: Calcutta High Court directs dept. to share findings for adjudication. *  E-Governance portal services not OIDAR, fixed deposit interest not taxable: CESTAT. *  Rs. 500 Stamp duty required on authority letters for CAs, CMA and GST practitioners in Pune GST division.  *  Rs. 1.10 crore GST refund must be paid in cash after business closure: Allahabad High Court. *  Godown rent attracts 18% GST even when used exclusively for exempt agricultural warehousing: AAR. *  GST portal launches "Multi-State Registration" facility: one master TRN for registration applications across multiple States/UTs. *  RoDTEP scheme extended till 31st December, 2026.  *  Mere disagreement with order can’t override Rs. 20 lakh appeal limit: GSTAT. *  Customs interest can’t be backdated before confiscation liability is determined; nearly 8 year period excluded: Delhi High Court.
Subject News *  GST summons: anticipatory bail maintainable without arrest order, but relief denied in evasion case: Allahabad High Court. *  GST Appeal can’t be decided without hearing taxpayer’s objections to fresh evidence: Allahabad High Court. *  GST ITC can’t be reversed merely because supplier grants discount without reducing tax liability: GSTAT. *  Mere quoting of GST provision is not a valid charge: GSTAT quashes ITC denial. *  Personal hearing mandatory before adverse GST order, even without taxpayer’s request: Rajasthan High Court. *  Parallel bail pleas without full disclosure amount to abuse of process Rs. 43.08 crore GST case sent for fresh hearing: Supreme Court. *  GST refund based on unchallenged advance ruling can’t be recovered using later circular: GSTAT. *  Payment of GST alone doesn’t end interest and penalty liability when tax and interest remain unpaid beyond 30 days of notice: GSTAT. *  GST demand over builders’ 80% procurement rule requires reasoned adjudication: GSTAT. *  Eligible ITC doesn’t automatically entitle taxpayers to compensation cess refund on domestic sales: GSTAT. *  GST confiscation order passed before reply deadline invalid: GSTAT. *  GST interest can’t be retained after tax refund on delayed export receipts: Punjab & Haryana High Court. *  GST appeal can’t be dismissed over pre-deposit shortfall without opportunity To respond: Bombay High Court. *  DGGI SCN can’t be challenged before reply and adjudication:Chhattisgarh High Court. *  GST input tax credit can’t be denied solely due to supplier’s retrospective registration cancellation: GSTAT. *  GST notice must explain fraud allegations; merely repeating section 74 Is not enough:  Himachal Pradesh High Court. *  Audit detection alone can’t justify GST fraud penalty; specific suppression must be proved: GSTAT. *  GST order uploaded only under ‘Additional Notices’ tab without separate intimation set aside: Calcutta High Court. *  Service Tax appeal can’t be rejected for missing pre-deposit proof when payment is already recorded: CESTAT. *  SGST dept. can’t hear appeal against CGST order: Calcutta High Court. *  Mere dispatch of tax order can’t prove service or make appeal time-barred: CESTAT. *  Dealer incentives can’t be taxed merely on ledger entries: CESTAT. *  DGFT orders quashed for failure to supply DRI letter relied upon in SCN: Bombay High Court. *  GST penalty u/s 122(1A) can’t apply to Pre-2021 transactions; unregistered beneficiaries also covered: Delhi High Court. *  Expired E-way bill caused by wrong PIN code can’t justify GST penalty without intent to evade tax: GSTAT. *  Used railway rails can’t be taxed as track material without proof they are fit for reuse: CESTAT. *  Earlier DGGI notice doesn’t bar separate GST demand on different issue: Delhi High Court. *  ITC dispute involves no question of law: GSTAT directs appeal to Vice-President. *  Earlier DGGI notice doesn’t bar separate GST demand On different issue: Delhi High Court. *  No E-way bill required for interstate goods movement in november 2017: GSTAT quashes detention and penalty.  

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GST Update 13.09.2016

GST LAW HEADING TOWARDS REALITY

 
GST DAILY DOSE OF UPDATION:-
 
 
GST LAW HEADING TOWARDS REALITY:-Introduction of GST in India was in news since long time but there was doubt in the minds regarding its legislation and implementation in India. However, after the passage of the Constitution (One Hundred and Twenty Second Amendment) Bill, 2016 for introduction of GST by the Rajya Sabha, the hopes of citizens of India have risen and the probability of GST being a reality has increased. The Constitutional Amendment Bill received the assent of the President on 08.09.2016 wherein new Article 279A has been introduced. The new Article 279A has been implemented with effect from 12.09.2016 according to which, GST Council has to be constituted by the President within a period of 60 days of implementation of Article 279A.
 
 
The formation and composition of GST Council holds immense significance in the smooth implementation of GST Law because crucial decisions are to be taken by GST Council. The GST Council will comprise of the Union Finance Minister as Chairperson while State Finance Ministers and Nominated Ministers as members. The pace with which advancements are being made for implementation of the GST Law indicate that the GST reform will be soon turning from a dream to reality for India. The speedily ratification of the Constitutional Amendment Bill by 16 States within a short span of 23 days is really commendable job. Not only this, the government appears to have geared up as it is running ahead of its targets. The swift creation of GST Council is the best example. The Union Cabinet has approved the setting up of GST Council and its Secretariat. The Union Revenue Secretary has already written to Chief Secretaries of States seeking nominations to the Council. The Union Cabinet has also created posts of Additional Secretary to the Council and four posts of Commissioner at the level of Joint Secretary to the Centre in the Secretariat. The appointments approved by the Cabinet includes Union Revenue Secretary as the ex-officio secretary of the Council and inclusion of CBEC Chairperson as a permanent and non-voting invitee to all of its proceedings. The GST Council will decide on issues such as threshold limits, exemptions in GST and most importantly, rate of GST. It is being reported that the first meeting of GST Council will be held on 22 and 23 September, 2016. Not only this, Union Finance Minister, Mr. Arun Jaitley has also expressed hopes that the core issues of exemptions, GST rates would be decided by the GST Council by 22nd November, 2016 so that Model Laws can be considered for their passage in Winter Session of the Parliament.
 
 
It is pertinent to mention here that for successful implementation of GST reform, development of sound infrastructure is also required and the process for the same has also already begun. The IT infrastructure of GST will be governed by the GSTN called as Goods and Services Tax Network. It is being reported that the Government of India will hold 24.5% stake in GSTN while State Governments together hold 24.5% stake totaling to 49% stake of government. However, balance 51% stake will be held by non-governmental financial institutions such as HDFC, ICICI etc. Mr. Subramanian Swamy, MP of BJP has expressed his opposition for majority stake of private entities in GSTN as the portal of GSTN would be handling tax related sensitive information and the majority stake of private players will definitely pose threat to the integrity of the data contained in the network. Presently, the task of developing GSTN is entrusted to Infosys.
 
 
 
Nonetheless, despite various oppositions, the Modi led government has managed to infuse a sense of confidence among people that GST will be reality soon, may be, in the next financial year. Lets hope for the best and keep our fingers crossed.   
 
 
You may also visit our FB page at the following link
 
https://www.facebook.com/GSTTODAYBYPRADEEPJAIN/
 
 

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