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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 319 on rectification of GSTIN in bills of entry

GST Update No 319 on rectification of GSTIN in bills of entry
It is very common that there are clerical errors in mentioning various particulars in the bill of entries but the assessee have to struggle a lot in amending or rectifying such inadvertent errors occurred during the normal course of trade. Although, it is observed that the High Courts take a lenient view enabling the assessees to rectify the mistakes but revenue authorities are reluctant to allow rectifications in the bill of entries. Recently, one such case on similar subject matter was reported before Bombay High Court in the case of HINDUSTAN UNILEVER LIMITED V/S THE UNION OF INDIA AND ORS. The decision imparted in this case is subject matter of discussion of our present update.
The petitioner’s application for amendment of 13 bill of entries filed for imported goods was rejected by the departmental officers. The bill of entries had erroneously given a particular GSTIN whereas it should be some other GSTIN. One more case in this respect also occurred wherein similar errors were committed by petitioner within the jurisdiction of other Commissionerates and those Commissionerates have permitted petitioner to amend the bills of entry under Section 149 of the said Act. It was observed that in 9 out of 13 bills of entry, petitioner mentioned GSTIN of the plant at Himachal Pradesh where the imported goods were sought to be consumed. The ITC of IGST was taken in importing state i.e. Maharashtra wherein the goods were imported and reflected in GSTR-3B. The petitioner did not take ITC of IGST in the GSTIN of the plant at Himachal Pradeshwhere the imported goods were sought to be consumed. On remaining 4 bills of entry, GSTIN of the plant at Uttarakhand where the imported goods were sought to be consumed was mentioned. Upon realizing the error, petitioner applied for amendment under the provisions of Section 149 to amend 13 bills of entry.It was stated that despite remanding the case back, the revenue authorities rejected the application on unreasonable grounds. Reliance was placed on the earlier order wherein reference was made to the decision given by hon’ble Madras High Court in the case of Hindustan Unilever Limited wherein it was held that assessee should not be denied relief merely because the system does not permit the same and the amendment of documents should be considered manually.

It was argued by counsel of revenue that GST Laws does not permit such amendment post clearance from Customs under Section 149 of the said Act.
The Court stated that after considering the application if the goods have been cleared for home consumption as in the present case, the proper officer has to only consider the documentary evidence which was in existence at the time the goods were cleared and nothing more. In this respect, there is nothing to indicate in the impugned order that petitioner had not submitted the documentary evidence which was in existence at the time the goods were cleared. Therefore, it was stated that there cannot be any impediment to grant petitioner’s request for amending the bills of entry. The impugned order is quashed and set aside with the direction to the respondent to permit amending the bills of entry as per section 149 of the said Act.The above decision is yet another example of the fact that substantial benefits should not be denied to the assessee merely because of technical lapses. There had been various cases wherein the Courts have adopted a lenient approach and granted relief to assessee. The inability to make amendment/rectification by the system cannot lead to denial of request of the assessee as the department ought to consider manual applications in such circumstances. The Judicial Rulings like these should be followed unconditionally and unreservedly to avoid any further unnecessary litigations resulting in wastage of time of Courts.
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