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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 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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