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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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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?
 
 

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