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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 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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