Chartered Accountant
Bookmark and Share
click here to subscribe our newsletter
 
 
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  

Comments
Print   |    |  Comment

Points on Sabka VIshwas Scheme

Points on Sabka VIshwas Scheme
  1. Points relating to discrepancies in portal
 
  1.  There is lot of problem in the portal for registration. For non assessee, we can apply. But the portal allows for applying only excise registration. For service tax, we have to approach to GST department. It takes a lot of time. The online facility should be provided.
  2. If we register online on portal as non assessee then it takes us to Central Excise litigation or application. It does not to fill the service tax application. It should be sorted out.
  3. In case we are already registered with the department and forgot our username and password then it allows us to create new username and password. It sends the OTP on registered mobile number and e-mail id. Most of assesse does not remember the registered mobile number and e-mail id. Even the e-mail id has been changed. Then there is no option available. Then we have to approach to department but they do not have answer to this problem. There is no response from portal also.
  4. If we go to file the application online then some cases it does not open the portal and only allows us to “create challan”. When we have not filed the application then how can we file the application?
  5. If we login once but in certain cases portal does not allow login again. There is no solution except to write to helpdesk. But no solution from helpdesk.
  6. The SLVDRS-2 and SLVDRS-3 are generated but everyone it is very difficult to login and see the day to day progress. Many assessees like transporters are not much educated, hence are not able to read the message and communicate with the consultant on time. Hence, it is very difficult to come on hearing or to deposit the amount on time. For this purpose, the hearing should be shown on notice board. It will be very transparent system.
  7. When we have deposited the amount online after issuance of SLVDRS-3 but it is not linking the same with the portal. Hence, this problem should be sorted out. We will not be able to use this amount for any other purpose. The central Excise and service tax are not operational now.
  8. We are not able to download SLVDRS-2, 3 and 4 from website. These are required like for filing withdrawal application from Court, we require the same. But we cannot get the print outs. For this purpose, only screen shot can be taken but it is not acceptable to authorities.
 
 
  1. Other technical problems:-
 
  1. We have filed application in CESTAT but these are lying in defect. Due to this reason, we are not able to file the application online. The portal requires the CESTAT appeal number but the same is not generated. Can we file the application in this case? The defect diary number is generated by registrar office. Can we file the application with that number?
  2. We have filed the appeal along with condonation of delay. Whether we will come under litigation or arrear without hearing taking place for condonation of delay?
  3. The appeal was dismissed for non-appearance. We have filed the restoration of appeal with the appellate authority and it is pending in CESTAT. Can we file the application under this scheme?
  4. When we file the application with the department. The intimation of deposit of dues is to be given to range office or division office or commissionerate. Normally all the offices pursue for the same and many times demand for complete Xerox of case details. It has also been seen that local offices asks the assessee to withdraw the application as they have filed wrong application. But the portal does not allow to withdrawal of application. The right of rejection of application lies with the local department or with the committee. When the Government has said that there should not be any communication between assessee and department then should we provide all the documents to the local offices?
  5. The adjudication officer as well as appellate authorities by OIO and OIA has accepted the contention of assessee and held that certain amount has been deposited by the assessee with department. But local offices demands for the challan and it is told that your application will be rejected. The accepted factual position will not be accepted by the department in the scheme.
 
  1. Legal points:-
 
  1. A case was booked relating to fourth schedule items. If one of applicant is only for penal amount then whether he can opt for the scheme?
  2. There is no provision in law that co-accused will apply only if main assessee has applied for the scheme. But the circular has clarified so. Whether circular can override the legal provisions? Can co-accused apply under the scheme?
  3. The circular as well as FAQ clarified that co-accused can apply after the main accused has applied in the scheme. When the main accused and co-accused are different person and do not have communication with each other then how the co-accused will apply for the same. Moreover, the main accused apply on last date i.e. on December 31, 2019 then how co-accused will apply for the same?
 
 

Post a Comment
Department News


Query
 
PRADEEP JAIN, F.C.A.

Head Office : -

Address :
"SUGYAN", H - 29, SHASTRI NAGAR, JODHPUR (RAJ.) - 342003

Phone No. :
0291 - 2439496, 0291 - 3258496

Mobile No. :
09314722236

Fax No. :0291 - 2439496


Branch Office : -

Address:
1008, 10th FLOOR, SUKH SAGAR COMPLEX,
NEAR FORTUNE LANDMARK HOTEL, USMANPURA,
ASHRAM ROAD, AHMEDABAD-380013

Phone No. :
079-32999496, 27560043

Mobile No. :
093777659496, 09377649496

E-mail :pradeep@capradeepjain.com