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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 THIRD CLARIFICATION ISSUED FOR SABKA VISHWAS SCHEME:-

GST UPDATE ON THIRD CLARIFICATION ISSUED FOR SABKA VISHWAS SCHEME:-

The much awaited amnesty scheme for reducing the pending litigation in Central Excise and Service Tax Laws, Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 has been implemented from 1st September, 2019. As the scheme is new, there are lot of confusions and doubts in the minds of assessee regarding the applicability of the scheme and this is evidenced from the fact that the government has already issued two clarifications to address various confusions prevalent in the minds of assessees planning to opt for the amnesty scheme. We have already carried our extensive series of updates on this amnesty scheme and on the clarifications issued by the earlier circulars issued by the government. The present update seeks to highlight another set of important clarifications issued by the government vide Circular No. 1073/06/2019-CX dated 29.10.2019.
  1. Issuance of Final Audit Report is to be considered under situation of audit pending :-It has been brought to the notice that some officers are taking an interpretation that if Final Audit Report (FAR) has been issued on or before 30.06.2019 and no show cause notice has been issued, it cannot be said that audit is pending and the benefit of scheme is not available. It has been clarified that the benefit under this scheme is available even in such cases as till such time an audit does not culminate in a show cause notice, it is to be treated as pending.   
  2. Case where assessee has paid entire tax in return filed is also eligible to file declaration under this scheme for waiver of interest liability:-A doubt has also been raised that whether a party who has filed an ST-3 return and has also paid the dues in full before filing the application but still wants to avail the benefits of the scheme for interest on the late paid dues is eligible. It is clarified that such cases are also covered under scheme as they are arrears of tax liability admitted under returns filed on or before 30.06.2019.
  3. Option to file single declaration for multiple returns:-It was clarified in earlier circular that separate declaration will be needed for each return filed. However, for the sake of administrative convenience, it is clarified that a single declaration can be filed for multiple returns but this will not have any impact on the quantum of tax relief applicable for each return individually. It is clarified that single estimate/statement and discharge certificate shall be issued for a declaration.
  4. Asset Reconstruction Company (ARC) also eligible for filing declaration under this scheme:-In many cases, the assets of a tax defaulter are taken over by an Asset Reconstruction Company (ARC) and the department asks the ARCs to pay the outstanding dues. It is clarified that such persons are allowed to file declaration under this scheme and avail the benefits.
  5. Benefit available event to appeals filed after 30.06.2019:-As stated in our earlier update that there is no clarity as regards admissibility of benefit under this scheme in cases where appeals were filed after 30.06.2019. However, in the earlier circular it was clarified that the assessee has option whether to file appeal against the order passed after 30.06.2019 or to avail benefit under this amnesty scheme. It was clarified that the assessee may avail benefit under this scheme by giving undertaking that they would not file appeal against the order and intend to avail benefit of scheme. But still there was doubt regarding admissibility of benefit where appeals were filed after 30.06.2019. This circular clarifies that if taxpayer withdraws the appeal and furnishes the undertaking to the department, then benefit under this scheme can be availed by filing declaration under the scheme. This is clarification is highly appreciated and welcomed by the trade and industry as it truly supports the intention of the scheme to reduce the baggage of past litigation.  
The content of this GST update is for educational purpose only and not intended for solicitation.
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