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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 extension of dates for filing return and TRAN-1/TRAN-2:

GST Update on extension of dates for filing return and TRAN-1/TRAN-2:
The government issued number of notifications for extending the due date for filing returns in GST wherein as one time measure, the government has allowed filing of GSTR-1 for the months from July, 2017 to September, 2018 for all assessees to be 31.10.2018 without any late fees. However, the last date for filing GSTR-1 for the quarter, July, 2018 to September, 2018 with respect to registered persons in the State of Kerala and registered persons whose principal place of business is in Kodagu district in the State of Karnataka and registered persons whose place of business is in Mahe in the Union Territory of Puducherry shall be furnished upto 15th November, 2018. It may be observed that the due date of filing quarterly return for the quarter July, 2018 to September, 2018 has actually been pre-poned from 15th November, 2018 to 31.10.2018. 
It is further submitted that the extension of the due date of filing GSTR-1 return upto 31.10.2018 will give rise to complications in availing input tax credit by the assessees. According to section 16(4) of the CGST Act, 2017, a registered person shall not be entitled to take input tax credit in respect of any
invoice or debit note for supply of goods or services or both after the due date of furnishing of the return under section 39 for the month of September following the end of financial year to which such invoice or invoice relating to such debit note pertains or furnishing of the relevant annual return, whichever is earlier. This implies that the last date for availing input tax credit by the assessees is the last date of filing GSTR-3B for the month of September, 2018 being 20th October, 2018. However, the assessees are allowed to file GSTR-1 for the period July, 2017 to September, 2018 till 31.10.2018. Hence, this brings anomaly in the effective implementation of the provisions as the last date of availing input tax credit by the assessee is 20.10.2018 as per section 16(4) of the CGST Act, 2017 whereas the supplier can file GSTR-1 by 31.10.2018. It is worth pointing that notices are being issued to the assessees to reverse credit if the invoices are not being reflected in GSTR-2A. In above situation, if supplier files GSTR-1 on 30.10.2018, the question that arises is whether the assessee should avail the input tax credit with respect to invoices which are not reflected in its GSTR-2A as on 20.10.2018 or not? The due date for filing GSTR-1 has been fixed as 31.10.2018 without even considering that the last date for availing input tax credit is 20.10.2018. 
Furthermore, the due date for filing of GSTR-3B by the newly migrated assessees under Notification No. 31/2018-Central Tax dated 06.08.2018 for the period from July, 2017 to November, 2018 has been extended as 31.12.2018. However, as per notification no. 31/2018-Central Tax dated 06.08.2018, it is stated that the newly migrated taxpayers shall be deemed to have been registered w.e.f. 01.07.2017. Moreover, the due date of filing GSTR-1 for all assessees including newly migrated assessees remains 31.10.2018. There can be practical difficulty in claiming credit by the recipients of goods/services supplied by newly migrated assessees if the registration is finally granted to such assessees after 20.10.2018. 
It is also worth noting that the due date for filing TRAN-1 has also been extended vide Notification No. 48/2018-Central Tax dated 10.09.2018 as 31.03.2019 in respect of registered persons who could not submit the said declaration by the due date on account of technical difficulties on the common portal and in respect of whom the Council has made a recommendation for such extension. Again, it is mentioned that there is discretion vested to the Commissioner to extend the due date for filing TRAN-1 where it is evidenced that the TRAN-1 could not be filed due to technical glitches. In our opinion, the due date should be extended for all assessees without any condition as such a provision is prone to dispute and litigation.
This is solely for the educational purpose.
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