Chartered Accountant
Bookmark and Share
click here to subscribe our newsletter
 
 
Corporate News *  Dept. Can’t Classify Product as Zarda Scented Tobacco After Repeatedly Approving It As Chewing Tobacco: CESTAT *  Mere Uploading Of GST Order On Portal Is Not “Valid” Service: Tripura HC *  CGST Can Proceed Even If SGST Closed Similar Case Earlier: Delhi HC *  SC upholds 28% GST on online gaming with retrospective effect. *  West Bengal Govt cuts E-way Bill Threshold limit to Rs. 50,000 for intra-state goods movement. *  Criminal Prosecution Under Central Excise Act Can’t Continue After CESTAT Sets Aside Duty Demand on Merits: Punjab & Haryana High Court. *  Madras High Court Quashes GST Assessment Orders for Denial of Personal Hearing; Remands Matter Subject to 10% Deposit *  Ex Parte GST Order: Madras High Court Directs Immediate Removal of Bank/ITC Attachment Upon 25% Deposit *  J.K. Cement Receives GST Demand Order of Rs 8,02,113/- from Ahmedabad Tax Authority *  Delhi Police EOW Busts Alleged Rs. 128 Crore GST Fake Invoice Network. *  REPLY TO SCN CAN’T BE TREATED AS “EMPTY FORMALITY”: ORISSA HIGH COURT QUASHES GST DEMAND OF RS. 57.30 LAKH *  Challenge to CGST Provisions restricting ITC to Bonafide Purchasers : Allahabad HC issues notice *  CBIC Notifies Revised Customs Tariff Values for Edible Oils, Gold, Silver, Brass Scrap and Areca Nuts *  Delhi HC Orders Removal of GST Attachment After Statutory 1 Year Period Expired *  GSTAT Extends Relaxed Appeal Filing Guidelines till December 31, 2026 *  AO fails to Provide Import - Export Data from DGFT to Taxpayer for Reconciliation *  Gold, Silver Imports To Get Costlier As Govt Raises Customs Duty To 10%  *  GSTAT Enables Pre-Payment Access to Document Upload and Checklist for GST Appeal Filing *  GST Portal Restrictions Can’t Override Statute: Gujarat HC Allows Cross-State Transfer Of CGST ITC After Amalgamation *  Centre Revises HS Codes for Large Diameter Steel Pipes Used in Oil & Gas Pipelines *  Customs Duty Liability Arises On Warehouse Clearance Date: Supreme Court *  Government lifts export ban on de-oiled rice bran *  CESTAT Grants 12% Interest on Pre-Deposit for Investigation from Date of Deposit till Refund and Denies Interest on Interest. *  Government Overhauls GST Classification Framework for Non-Alcoholic Beverages; Fruit Juice Drinks, Milk-Based Beverages and Caffeinated Drinks to Attract Revised 5% and 40% GST Rates from May 1, 2026 *  India’s gross GST collections hit a record Rs 2.42 lakh crore in April, up 8.7% *  Customs clearance stalled, revenue hit over MRP dispute *  Shipping Corporation explores Middle East routes as Hormuz tensions disrupt cargo movement *  India, Kenya signs MoU for exchange of pre-arrival customs information *  No demand of Taxes under Reverse Charge if Tax Already Discharged by Service Provider under forward charge *  The India-New Zealand Free Trade Agreement, signed "once-in-a-generation" deal that eliminates tariffs on 100% of Indian exports to New Zealand
Subject News *  Consignment Sales Can’t Be Reclassified as Inter-State Sales Based on Pre-Agreement Evidence: CESTAT *  Exporter Can’t Be Denied Advance Authorization Benefit Due To ICEGATE Technical Glitch: Delhi High Court *  No GST Demand For Mere Wrong Set-Off Of IGST Credit Under CGST And SGST Heads: Kerala HC. *  Cenvat Credit Can’t Be Denied on Input Services Having Nexus With Manufacturing Activities: CESTAT *  Pending Proceedings Can’t Survive Without Saving Clause: Calcutta High Court Quashes GST Demand of Rs. 6.28 Crore After Omission of Rule 96(10) *  Madras HC Quashes GST Demands on TASMAC (Tamil Nadu State Marketing Corporation) Bar Licence Fee *  GST Proceedings Cannot Survive Omitted Rule Without Saving Clause: Calcutta HC *  Provisional Release Can’t Be Denied Solely On Dept. Suspicion Of Misclassification And Undervaluation Of Imported Goods: CESTAT *  Businesses Should Not Be Kept Outside GST Regime Without Due Process: Gauhati High Court *  Punjab & Haryana HC Directs Reconsideration of Contractors’ Claim for Additional GST Payment After Tax Rate Hike From 12% to 18% *  S. 108 Statements Can’t Be Sole Basis Without Following Section 138B Procedure: CESTAT *  Bombay High Court Frames Key Questions on Mandatory Distribution of ITC U/s 20 CGST Act *  Filing of Annexure-B for Refund Applications involving Accumulated ITC using the offline utility in GST portal: GSTN *  No Service Tax on Parent Company’s Un-Invoiced Cost Allocations Without Actual Service or Consideration: CESTAT  *  Calcutta High Court Upholds GST Classification of Polypropylene Leno Bags as Plastic Products *  DRC-01 Summary Can’t Replace Mandatory SCN: Gauhati High Court *  GSTAT Issues Major Bench Allocation Framework; All Appeals to First Go Before Division Bench *  ITC Blocking Without Reasoned Order Violates Rule 86A; Punjab & Haryana HC Directs Release of Credit *  Allahabad HC Refuses Bail to CGST Superintendent In Rs. 70 Lakh Bribery Case *  S.130 Can’t Be Invoked Without Prior Tax Determination U/s 73/74: Allahabad High Court Quashes GST Confiscation Proceedings *  SC grants Bail to Rs 54cr GST case  *  Karnataka HC Sets Aside Duplicate GST Orders, Orders Fresh Hearing on GSTIN Cancellation *  DRC-01 Summary Can’t Replace Mandatory SCN: Gauhati High Court *  Transfer Of Unutilized ITC After Amalgamation - Supreme Court Issues Notice *  PUNJAB & HARYANA HC QUASHES GST CANCELLATION NOTICE FOR FAILURE TO PROVIDE CBIC ENQUIRY REPORT *  LICENSE FEE, TECHNICAL ASSISTANCE CHARGES NOT INCLUDIBLE IN CUSTOMS VALUE UNLESS THEY ARE A CONDITION OF SALE: CESTAT *  DELHI HC ORDERS REMOVAL OF GST ATTACHMENT AFTER STATUTORY 1 YEAR PERIOD EXPIRED *  CUSTOMS BROKER CAN’T BE FAULTED JUST BECAUSE EXPORTER’S GST REGISTRATION WAS PREVIOUSLY CANCELLED: CESTAT   *  Supreme Court Dismisses Review Plea Against Delhi HC Ruling Holding Real Operator Behind Fake GST Firms Liable As ‘Taxable Person  *  GST Appeal Can’t Be Rejected Merely Because DRC-07 Was Not Uploaded On Portal: Bombay High Court  

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