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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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Hindi update on refund of input service under inverted duty structure-102H/2020-21

Hindi update on refund of input service under inverted duty structure-102H/2020-21
Hindi update on refund of input service under inverted duty structure-102H/2020-21
अभीहालहीमें  गुजरातहाईकोर्टनेVKC Footwear and others  के  केस  मेंएकlandmark judgement  दियाहै  जिसमेंयहकहागयाहैकिinverted duty structure  केरिफंडमें  इनपुटकाहीनहींअपितुइनपुटसर्विसकाभीरिफंडमिलेगा।
यदिटैक्सपेयर  केप्रोडक्टकाoutput tax rate उसकेinput पर  लगेटैक्सरेटसेकमहै  तोउसस्थितिमें  टैक्सपेयरको  inverted duty structure मेंसरकारद्वारारिफंडकामैकेनिज्मदियागयाहै|  इनवर्टेडड्यूटीस्ट्रक्चरमें  जीएसटीडिपार्मेंट  केवलजोइनपुटउसकेबनाएगएourput goods में  प्रयोगमेंआरहेहैंतथाउसकीइनपुटकी  जीएसटीरेटउसकेआउटपुटसेज्यादाहैतोउसीस्थितिमेंजीएसटीका  रिफंडप्रदानकरतीहै|  यदिसेक्शन54(3) of CGST Act  काअध्ययनकरतेहैतोउसमेंयहस्पष्टलिखागयाहैकिरजिस्टर्डटैक्सपेयर  Refund of any unutilized input tax credit  जोकी    रिफंड  अवधिसमाप्तहोनेकेपश्चात  फाइलकरसकताहै| यानीNet input tax credit में    इनपुटसर्विसभीसम्मिलितहोगी|  उपरोक्तसेक्शन  इनपुट  एवंइनपुटसर्विस  दोनोंका  रिफंड  टैक्सपेयर  कोदेनेकेलिए  कहताहै|  जबकिरूल89(5)  इसको  नहींदेनेकेलिएबाध्यकर  करताहै|  यदिप्रोविजनकाअध्ययनकियाजाए  तोनिष्कर्षयहीनिकलता  कीसेक्शन  रूलकेऊपरPrevail  करताहै  तथा  उपरोक्त  स्थितिमें  टैक्सपेयररिफंडकेलिएएलिजिबलहोगा|   
उपरोक्त  प्रोविजनकोध्यानमेंरखतेहुए  गुजरातहाईकोर्टने  डिसीजन  टैक्सपेयर  केपक्षमेंदियाहैयानीटैक्सपेयर  कोइनपुटसर्विसकाभी  रिफंडमिलेगा|  
उपरोक्त  विषय  परराजस्थानहाईकोर्टमेंभी  अपीलफाइलहोचुकीहैजिसकानिर्णयअभीआनाबाकीहै|  क्यागुजरातहाईकोर्टका  उपरोक्तनिर्णयसभी  states में  लागूहोगा? यदि  judicial discipline काअध्ययनकियाजाएतोनिष्कर्षयहीनिकलताहैकियदिउपरोक्तविषयपर  किसीभीहाईकोर्ट  द्वारानिर्णय  नहींदियागयाहै  तोउसस्थितिमेंगुजरातहाईकोर्टकानिर्णयसभीकेऊपरलागूहोगा| परंतुविभागहमेशा  अपनेजूरिडिक्शनमेंदिएगएहाईकोर्टकेनिर्णयकोही  मानताहै|  इस  स्थितिमें  डिपार्टमेंटराजस्थानमेंइनपुटसर्विसकेऊपररिफंडनहींदेगापरंतुगुजरातमें  यहरिफंडमिलनाशुरूहोजाएगा।  इसअपडेटकेलेखककेअनुसार  टैक्सपेयरकोइनपुटवइनपुटसर्विसकारिफंडलगानाचाहिएतथाडिपार्टमेंट  द्वाराइनपुटसर्विसकारिफंडरिजेक्टहोनेकीस्थितिमेंअपीलदायरकरनीचाहिए।  कमिश्नरअपील  उनकीबातजरूरसुनेगातथाइनपुटसर्विसपररिफंडदेदेगा।अगरअपीलमेंभी  रिफंडनहींमिलताहैतोटैक्सपेयरकेपासकोर्टमेंजानेकारास्ताखुलारहेगा।  एकबाततोसाफहैकिलड़ेबिना  इसकारिफंडनहींमिलेगा।
 
 
 

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