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Corporate News *  GST registration cancellation without reasons amounts to ‘Economic Death’ of business: Supreme Court. *  No GST refund if appeal before GSTAT is filed late: Gujarat High Court. *  Mere upload of GST notice on portal not valid service, appeal limitation won’t start: Punjab & Haryana High Court. *  Taxpayer can’t be penalised for missing notices hidden under ‘Additional Notices/Orders’: Calcutta High Court allows fresh adjudication. *  State tax officer can’t issue GST SCN beyond CBIC-assigned jurisdiction: Bombay High Court stays recovery proceedings. *  Earlier 7.5% Pre-Deposit must count towards mandatory 10% for Appeal: Uttarakhand high court quashes CESTAT Order. *  Third Parties can’t challenge GST Advance Rulings merely due to financial impact: Karnataka HC *  GST SCN generated using AI tool quashed: Punjab & Haryana High Court *  Bank Attachment Quashed as Madras HC Quashes GST Order Issued Against Deceased Person *  ITC Blocking Order for Failure to Record ‘Reason to Believe’ U/R 86A Quashed: Allahabad High Court *  Govt Extends GSTAT Appeal Filing Deadline From 30 June to July 31, 2026 *  GST Demand on RWA Stayed: Allahabad High Court Questions Taxability of Electricity Distribution to Flat Owners *  CBIC Clarifies Jurisdiction After GST Registration Transfer: Earlier Proceedings Remain Valid, New Officer to Continue Action *  GST authorities’ certification not mandatory for reimbursement, but tax payment must be proven: Karnataka HC *  Contractor can’t seek gst reimbursement through writ when contract has arbitration clause: Karnataka HC *  Unsigned Order Is No Order in Law: AP HC Quashes GST Assessment Order for Want of Officer’s Signature *  Customs Can’t Levy Rs. 1.36 Crore Cost Recovery Charges Without Proof of Full-Day Officer Deployment: CESTAT  *  12% IGST Payable On Imported Dialysis Machine Parts: CESTAT *  Bombay High Court Admits Challenge to GST Limitation Extension Notifications; Grants Protection Against Coercive Recovery *  Criminal Case Can’t Run Parallel to GST Proceedings on Same Facts: Allahabad High Court *  Allahabad High Court Stays GST Detention Order; Directs Release of Vehicle and Goods on Deposit of Rs. 1.44 Lakh *  Service Tax Can’t Be Levied on Loss-Making Contracts: Gujarat High Court *  GSTN Mandates Ship-to GSTIN in e-Invoice and e-Way Bill APIs; Introduces Voluntary e-Way Bill Closure Facility from August 1, 2026 *  GST Appeal Can’t Be Rejected as Time-Barred When Taxpayer Was Pursuing Rectification Remedy: Telangana High Court *  Absence of E-Way Bill and Transport Documents Justifies Customs Seizure U/s 110: Gauhati HC *  Madras High Court Upholds GST Late Fee and Penalty for Non-Filing of Annual Return, Dismisses Challenge  *  GST Records, Purchase Documents Sufficient to Discharge Burden Under Customs Act: CESTAT Orders Release of 3.65 Kg Gold  *  No Sugar Cess Payable on Sugar Exported Out of India: CESTAT *  Road Construction Services Exempt and SCN Time-Barred: CESTAT Quashes Service Tax Demand Based Solely on Form 26AS  *  ITC Freeze Upheld After GST Dept Find Suppliers Were Allegedly Fake Bill-Trading Entities: Madras HC 
Subject News *  Input service benefits can’t be denied: CESTAT allows export refund despite MMTC acting as Canalising agency. *  No service tax demand without proof of service of SCN: CESTAT. *  Service tax demand quashed as dept. fails to prove service of SCN: CESTAT *  GST : Mere allegation of inadequate consideration of reply not enough to invoke writ jurisdiction: Delhi High Court *  Onerous conditions imposed for provisional release of seized imported goods shouldn’t amount to virtual denial of relief: CESTAT. *  GST SCN without alleging fraud cannot invoke sec. 74: Karnataka High Court quashes adjudication order. *  Extended Limitation Can’t Be Invoked Merely on Form 26AS Data: CESTAT *  Revenue-Sharing with Restaurants Not Taxable as Business Support Service: CESTAT *  R. 6(3) Option Can’t Be Forced on Taxpayer; CESTAT Quashes Rs. 12.36 Crore CENVAT Credit Demand *  Excise Duty | Power Consumption Alone Can’t Prove Clandestine Manufacture: Karnataka High Court *  Madras High Court Examines DGGI’s Authority to Issue GST Penalty Orders Under Section 122, Adds DGGI as Party *  Proceedings under omitted r. 96(10) can’t survive without saving clause: andhra pradesh high court quashes gst refund recovery *  Excise duty power consumption alone can’t prove clandestine manufacture: karnataka high court *  Madras high court rules GST show cause notices must disclose grounds for invoking extended limitation *  Court Can’t Direct Extension GST Return Deadlines or Waive Interest and Penalties: Karnataka High Court *  GST Notifications Can’t Go Beyond GST Council Recommendations: Madras High Court Quashes SCN on Branded Pulses *  Appeal Can’t Be Dismissed for Delay When Dept’s Own Order Mis-states Limitation Period: CESTAT *  No Evidence of KYC or Due Diligence Breach By Customs Broker: CESTAT Quashes Licence Revocation in Export Overvaluation Case *  Glucometers Are Chemical Analysis Instruments Classifiable Under Tariff Heading 9027: CESTAT *  Validity of Post-GST Service Tax Proceedings Upheld: Gujarat High Court Dismisses Challenge to S. 73 SCN *  Rectified GST Refund Applications Can’t Be Rejected as Time-Barred If Original Refund Claim Was Filed Within Limitation: Gujarat HC *  Service Tax Refund Can’t Be Denied as Time-Barred When Levy Itself Is Unconstitutional: Gujarat High Court *  Same Officer Can’t Act As Auditor & Adjudicator: Karnataka High Court *  Karnataka High Court Condones 324-Day Delay, Revives Customs Appeal in Jewellery Pilferage Case  *  Madras High Court Quashes GST Assessment Order Passed Ex Parte Despite Prior ITC Reversal; Lifts Bank Attachment *  Tobacco Process Doesn’t Amount to Manufacturing: Madras High Court Quashes Rs. 1.32 Crore Compensation Cess Demand  *  Recovery Notice Unsustainable After Voluntary Reversal of Unutilised Credit: CESTAT  *  GST | ‘System Generated’ SCN Without Officer Details Invalid: Allahabad HC  *  Electronic Records Without Statutory Certification Requirements Can’t Justify Undervaluation Allegations: CESTAT *  Madras High Court Stays GST Order, Finds Prima Facie Merit in Plea Against S. 74 Proceedings Based on S. 73 Intimation  

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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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