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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 No 303 on Press release regarding extension of timelines

GST Update No 303 on Press release regarding extension of timelines
The amendments made in section 100 to 114, except clause (c) of section 110 and section 111 of the Finance Act, 2022 are made effective from 01.10.2022 vide Notification No. 18/2022-Central tax dated 28.09.2022. The in-depth analysis of these amendments was discussed by us in GST Update No. 301/2022 dated 05.10.2022. However, looking at the ongoing confusions regarding applicability of the extended timelines to the financial year 2021-22, trade and industry demanded clarification as regards to applicability of the said provisions for the financial year 2021-22. The CBIC therefore acknowledged the issues raised by the business houses and has recently issued a Press Release as on 04.10.2022 in this respect. The analysis of this press release is subject matter of discussion of our present update.
The trade and industry raised various queries regarding the recent Notification No. 18/2022 dated 28.09.2022. It is now clarified that firstly the extended time frames of 30th November of next financial year or furnishing of annual return of the relevant financial year, whichever is earlier, is applicable for the following compliances tabulated as follows:
S. No.
Provision of CGST Act, 2017
Compliances
1.
Section 16(4)
Claiming of input tax credit related to any invoice or debit note
2.
Section 34(2)
Declaration of details of credit notes in the return
3.
Proviso to Section 37(3)
Rectification of details furnished in outward supplies i.e. GSTR-1
4.
Proviso to Section 39(9)
Rectification of details furnished in the return i.e. GSTR-3B
5.
Proviso to Section 52(6)
Rectification of details furnished in the statement by TCS operator under GSTR-8
The above amendment is undertaken to streamline and harmonise the due dates of all the compliances. It has proved to be an added advantage for the trade and industry providing them an additional period of one monthIn alignment with the above, the press release put an end to the existing disputes as regards to whether the extended time limits related to declaration of credit notes is applicable for the financial year 2021-22 as well? In this respect, it is stated that the said time frames are applicable for Financial Year 2021-22 also. Furthermore, these compliances can be carried out in the relevant return or the statement filed/ furnished upto 30th November of the next financial year, or the date of furnishing annual return for the said financial year, whichever is earlier. It is to be noted that the same point of view was also upheld by CBIC Mitra Help Desk floated as on 30.09.2022. We had also opined in our GST Update No. 301/2022 dated 05.10.2022 that the extended time limit will be applicable for the financial year 2021-22 also except for declaration of credit notes as the time limit for the same has been expired as on 30.09.2022. However, the clarification also provides extension of benefit in case of declaration of credit notes in returns and rectification of returns such as GSTR-1, GSTR-3B and TCS.
The press release further intends to clarify that no extension of due date of filing monthly return/statement for the month of October or quarter ending September is made vide the Notification No. 18/2022-Central Tax dated 28.09.2022.
The above press release is a welcome initiative and clarifications like these from the Government’s end are expected by the trade and industry in the future as well.

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