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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 KEY POINTS RELATING TO CHANGES MADE IN GST LAW

GST UPDATE ON KEY POINTS RELATING TO CHANGES MADE IN GST LAW
It appears that the Budget, 2019 seeks to make all required amendments in the CGST Act and UTGST Act that were pending since long time. GST Council had made several recommendations which were pending for implementation as it required change in CGST Act, 2017. This update seeks to provide summary of the major changes made in the Finance Bill, 2019 with respect to GST Laws as follows:-
  1. Insertion of sub-section 2A in section 10 of the CGST Act, 2017 pertaining to composition scheme:-As we all know that new composition scheme for service providers was introduced vide notification no. 2/2019-Central Tax (Rate) dated 7.3.2019 which is applicable if the aggregate turnover in the preceding financial year upto Rs. 50 Lakhs. This section contains legal backing for the said notification which was issued by exercising powers under section 11 of the CGST Act, 2017.  
  2. Amendment in section 22 of CGST Act, 2017 so as to provide enhanced limit of Rs. 40 lakhs for registration requirement:-This notification is in line with the enhanced limit of Rs. 40 Lakhs granted to supplier exclusively engaged in supply of goods as regards liability to get registration under GST Law. It also clarifies that the interest income earned on account of deposits/loans and advances will not hinder any assessee from claiming benefit of this enhanced limit.
  3. Amendment in section 25 pertaining to procedure for registration:-It is provided that every registered person shall undergo authentication or furnish proof of possession of Aadhaar number. Further, if Aadhaar number is not assigned to the registered person, an alternate identification as prescribed by GST Council would be required to be furnished. On failure to provide such authentication, registration allotted to such person shall be deemed to be invalid. 
  4. New Section 31A regarding facility of digital payment to the recipient:-The government on the recommendations of the Council will prescribe a class of registered persons who shall provide prescribed modes of electronic payment to the recipient of supply of goods or services and give option to such recipient to make payment accordingly. This is initiative taken for promoting digitisation.
  5. Amendment in section 39 pertaining to returns:-The reference of last dates for filing return has been omitted with the general clause of furnishing returns in such form and manner and within such time as may be prescribed. Proviso inserted in sub-section 7 of section 39 to clarify that tax shall be paid by the registered person furnishing the return after taking into account input tax credit availed.
  6. Amendment in section 49 pertaining to payment of tax, interest and penalty:- Taxpayers have been granted the facility to transfer any amount of tax, interest, penalty or fee available in the electronic cash ledger for IGST/CGST/SGST/UTGST subject to such conditions and restrictions as may be prescribed.
  7. Amendment in section 50 pertaining to interest:- The most awaited amendment has been done specifying that interest on tax payable is to be levied on portion of the tax that is paid by debiting electronic cash ledger (after considering input tax credit available). However, this provision will not be applicable where return is being filed after initiation of proceedings under section 73 or 74 of the Act.
  8. New sections introduced with respect to National Appellate Authority for Advance Ruling (NAAAR):-Section 101A for constitution of NAAAR, 101B for Appeal to NAAAR and 101C for Order of NAAAR have been inserted. NAAAR would entertain contrary decisions rendered by AAAR on same issue.
  9. New sub-section (3A) inserted in section 171 pertaining to Anti Profiteering Measure:-This sub-section states that where Anti Profiteering Authority has concluded that the registered person has profiteered, such person shall be liable to pay penalty equal to 10% of the amount profiteered. However, no penalty is leviable if the profiteered amount is deposited within 30 days of the date of passing of order by the authority.
  10.   Retrospective exemption to Uranium Ore Concentrate:- The retrospective exemption has been granted by amending the notification no. 2/2017-Central Tax (Rate) dated 28.06.2017 wherein exemption is being granted to Uranium Ore Concentrate. However, it is specifically mentioned that no refund shall be shall be given of tax collected by the assessee on this product.  
 
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