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Corporate News *  The GSTN has issued an Advisory dated 21.04.2026 about the introduction of an Offline Tool for the Invoice Management System (IMS)  *  CBIC extends due dates for filing of FORM GSTR 3B  for the month of April 2026 *  Interest cannot be imposed in adjudication order, if not demanded/quantified in show cause notice : Allahabad HC *  Wheelchairs with toileting facility eligible for exemption: CESTAT affirms customs duty exemption to importer *  Industries urge GST council to allow inverted duty refunds on input services *  Tamil Nadu GST dept introduced virtual hearing facility for GST appeals under under section 107 of the TNGST act: detailed guidelines  *  CIC urges authorities to implement GST evasion complaint tracking system *  Even if the assessee opts "NO" for personal hearing in form DRC-06 ,The mandatory requirement under section 75(4) to grant opportunity of hearing cannot be waived:Gujarat High Court  *  Glufosinate imports curbs imposed by govt *  Government extends Re-import period for exported cut & polished diamonds *  CIC flags lack of tracking system for tax evasion complaints,urges GST authorities to improve transparency *  No Custodial Interrogation needed in GST fraud case based on documentary evidence already in Department's Possession : Chattisgarh HC *  Orders under section cannot be sustained if passed without considering the taxpayer's objections and without granting a personal hearing:Gujarat High Court *  Mere cancellation of supplier's registration cannot,by itself,justify denial of ITC or cancellation of the recipient's registration:Bombay High Court *  High Court sets aside GST notice citing factual errors and natural justice violations *  Provisional Bank Attachment under Section. 110 of Customs Act Unsustainable Beyond Statutory period without Extension order: Bombay HC orders to defreeze accounts *  Post Clearance MRP Alteration by Distributor Does not attract Differential Customs Duty: CESTAT *  DGFT Expands scope of 'Screws' classification under RoDTEP Scheme  *  E-way bills surze to all time high of 140.6 million in March *  GST Exemption Allowed on Pure Labour Services for Standalone Houses: AAR  *  GST Payable Only on Margin in Second-Hand Car Sales, Subject to Strict Conditions and No ITC Claim: AAR *  DGFT rolls out procedure for allocation of calcined coke *  GST portal update : Pre-deposit amount now editable in Appeals *  J&K HC declared TMT scrap a 'Specified Good' eligibile for GST refunds under Support Scheme  *  Pigmy agents are employees of banks; no GST can be levied on commission  paid to them : Karnataka HC *  DGFT Revises HS Code Description for Screws Under RoDTEP *  GST Registration Cancellation Invalid Without Proper Service of Notice: Allahabad High Court. *  Bengaluru CGST | GST Backlog Appeals Deadline Fixed at June 30, 2026 *  No Time Bar on Refund of Service Tax for Services Not Rendered: CESTAT  Remands Indiabulls Case for Unjust Enrichment Check. *  Supreme Court Holds Renewable Energy Incentive Must Benefit Generators, Not Be Adjusted in Tariff
Subject News *   Delhi HC Quashes Order, Says Reminder Cannot Validate Improperly Served GST SCN *  KARNATAKA HIGH COURT REMANDS GST SHORTFALL MATTER DUE TO ABSENCE OF PERSONAL HEARING   *  CESTAT cancels confiscation and penalties on imported computer cabinet cases: Custom duty restricted to 111 surplus units *  Deposit of tax during search or investigation cannot be treated as 'Voluntary Payment' : Bombay High Court *  Section 76 of the CGST cannot be invoked where the tax has already been duly deposited, even if through another registration of the same entity: Madras High Court *  Sec 74 allows use of material regardless of source; illegality or flaws in section 67 search do not vitiate valid adjudication: HC *  Inter-State transfer of ITC on Amalgamation permissible as given under section 18(3) read with rule 41 of the CGST rules, 2017: Gujarat High Court *  HC: No GST on commisson paid to Pigmy Agents *  IGST refund denial on illegible bill of lading invalid absent chance to furnish docs; merit reconsideration in appeals directed: HC *  ITC is not admissible on GST paid on leasehold rights of land used fpr setting up an air seperation plant: AAAR,Tamil Nadu *  GST: No penalty under Section 74 after voluntary ITC reversal due to non-existent supplier : High Court *  TN AAAR denies GST ITC on Land Lease under Sec. 17(5)(d) for setting up plant and machinery *  GST proceedings quashed as notices sent to old address, despite updated address in registration *  Importer Can’t Be Penalised for Alleged IGCR Procedural Lapses Without Evidence of Departmental Error: CESTAT *  Structured Healthcare Training Not ‘Charitable Activity’, 18% GST Payable: AAR  *  CESTAT As The Appellate Authority For Central Sales Tax Disputes: A Paradigm Shift Under Finance Act, 2023 *   Rs. 25K Cost Imposed On SGST Joint Commissioner for Attaching Bank  Accounts Without Forming Mandatory “Opinion”: Bombay HC *   Ex-Parte GST Order Without Hearing Violates Natural Justice: Karnataka  High Court Quashes Adjudication and Bank Attachment.  *   Retrospective GST Cancellation Can’t Invalidate Genuine Transactions:  Jaipur Commissioner (Appeals) Quashes Rs. 95,670 ITC Demand. *   GST Pre-Deposit Non-Compliance: Allahabad High Court Allows Appeal  Subject to Rs. 30 Lakh Balance Deposit, Recognises Offline Filing. *  Documentary Nature of Evidence: Allahabad High Court Grants Bail in Rs. 32.66 Crore Fake ITC Fraud Case *  Supreme Court Flags Systemic Bias in Army’s Permanent Commission Process for Women Officers *  Re-Determination of Land Compensation Can Be Based on Appellate Court Awards, Clarifies Scope of S. 28-A: Supreme Court. *  Supreme Court Imposes Rs. 5 Lakh Costs On Rent Authority Officer For Acting Beyond Jurisdiction. *  DGGI Meerut | Court Denies Bail to Accused in Claiming Fake ITC And Export Refunds *  Denial of GST Rate Revision Benefit to Contractor Violates Article 14: Rajasthan HC *  GST Registration Cancellation for Non-Filing of Returns: Gauhati High Court Directs Restoration on Compliance. *   Supreme Court Quashes FEMA Adjudication Orders, Revives Proceedings at  Show Cause Stage. *   Higher Rank, Harsher Punishment Justified: Supreme Court Restores Dismissal  of Bank Manager in Misappropriation Case. *   Limitation for Export Refund to Be Counted from Foreign Exchange Realisation,  Not From Export Invoices Issuance: CESTAT  

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GST UPDATE ON CONDONATION ON DELAY IN FILING THE APPEAL

GST UPDATE ON CONDONATION ON DELAY IN FILING THE APPEAL
Section 107(1) of the CGST Act, 2017 says that any person aggrieved by any decision or order passed by adjudication officer under this act or the state goods and services tax act or the union territory goods and services tax act can file the appeal within the time limit of 3 months from the date of communication of the impugned order. Furthermore, the Appellate authority may condone a delay of up to one month, if he is satisfied that there was sufficient cause for such delay as per subsection (4) of above referred section ibid. However, in the view of the Covid 19 situation, the Supreme Court has also issued an order dated 23rd March 2020 declaring that the period from 15th March 2020 till further orders, shall not be taken into consideration for counting the period of limitation prescribed under any general or special laws. The Hon’ble Supreme Court has used the term ‘shall stand extended’ which means that in cases where the limitation period for filing an appeal expires on or after 15th March 2020, then in such cases, the due date for filing an appeal shall stand extended till further order/s of the Hon’ble Supreme Court. Central Government has also given relaxation to the taxpayers for various compliances under the GST laws. The Taxation and other Laws (Relaxation of Certain Provisions) Ordinance, 2020 came into effect on 31st March 2020. The Ordinance inserted Section 168A empowers the Central Government to extend the time limit specified/ prescribed under the CGST Act, 2017, in respect of actions which cannot be completed or complied due to Force Majeure. The explanation to Section 168A defines the term ‘Force Majeure’ and enlists several calamities including, ‘epidemic’, which can affect the implementation of any provision of the Act in to effect on 31st March 2020. The Central Government, exercising its power under Section 168A of the CGST Act, 2017, vide Notification No. 35/2020-CT dated 03.04.2020, granted general extension for compliance under the CGST Act, 2017, IGST Act, 2017 and UTGST CA. PRADEEP JAIN ??www.capradeepjain.com??pradeep@capradeepjain.com??6 Act, 2017. Extension were given to appeals which were due to be filed between 20th March, 2020 to 29th June, 2020, can be filed till June 30, 2020. Similarly, in view of second wave of COVID-19, appeal period was extended and appeal period expiring from April 15, 2021 to June 29, 2021 was extended to June 30, 2021 by notification number 14/2021- Central tax dated May 1, 2021. Now the controversy arose whether this notification extending the time limit only to June 30, 2021 is legally binding as they are going against the impugned Apex Court decision. Orissa HC also in case of M/s. Shree Udyog has passed order that GST Appellate Authority shall condone delay in Filing Appeal due to COVID-19 where the appellant failed to file certified copy of order appeal against within specified time limit due to the reason that representative was suffering from Covid -19. The court set aside the order of rejection of appeal on the grounds of delay and stands the appeal restored. In the cases where both Notification No. 35/2020-CT dated 03.04.2020 as well as notification number 14.2021- CT dated May 1, 2021 do not help person the order of Supreme Court can be of certain help as it provides that the limitation period with respect to any appeal/ application stands extended upto June 30, 2020 or June 30, 2021. Thus, the aggrieved person can argue that order of Supreme Court will prevail over any other law for the time being in force. Thus the assesses who are facing trouble in filing appeal due to current prevailing situation of pandemic take the advantage of relaxation by Supreme Court. This order has again been followed by Orissa High Court. Many appeals could not be filed due to this COVID pandemic, hence landmark decision of Highest Court of India is of great help to all the taxpayers. Moreover, no relaxations were given in second wave to service tax appeals though many show cause notices were decided and appeal is to be filed. But consultant could not file the same due to this unwarranted situation. Hence, these landmark judgments is of great help to taxpayers.

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