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Corporate News *  GST registration cancellation without reasons amounts to ‘Economic Death’ of business: Supreme Court. *  No GST refund if appeal before GSTAT is filed late: Gujarat High Court. *  Mere upload of GST notice on portal not valid service, appeal limitation won’t start: Punjab & Haryana High Court. *  Taxpayer can’t be penalised for missing notices hidden under ‘Additional Notices/Orders’: Calcutta High Court allows fresh adjudication. *  State tax officer can’t issue GST SCN beyond CBIC-assigned jurisdiction: Bombay High Court stays recovery proceedings. *  Earlier 7.5% Pre-Deposit must count towards mandatory 10% for Appeal: Uttarakhand high court quashes CESTAT Order. *  Third Parties can’t challenge GST Advance Rulings merely due to financial impact: Karnataka HC *  GST SCN generated using AI tool quashed: Punjab & Haryana High Court *  Bank Attachment Quashed as Madras HC Quashes GST Order Issued Against Deceased Person *  ITC Blocking Order for Failure to Record ‘Reason to Believe’ U/R 86A Quashed: Allahabad High Court *  Govt Extends GSTAT Appeal Filing Deadline From 30 June to July 31, 2026 *  GST Demand on RWA Stayed: Allahabad High Court Questions Taxability of Electricity Distribution to Flat Owners *  CBIC Clarifies Jurisdiction After GST Registration Transfer: Earlier Proceedings Remain Valid, New Officer to Continue Action *  GST authorities’ certification not mandatory for reimbursement, but tax payment must be proven: Karnataka HC *  Contractor can’t seek gst reimbursement through writ when contract has arbitration clause: Karnataka HC *  Unsigned Order Is No Order in Law: AP HC Quashes GST Assessment Order for Want of Officer’s Signature *  Customs Can’t Levy Rs. 1.36 Crore Cost Recovery Charges Without Proof of Full-Day Officer Deployment: CESTAT  *  12% IGST Payable On Imported Dialysis Machine Parts: CESTAT *  Bombay High Court Admits Challenge to GST Limitation Extension Notifications; Grants Protection Against Coercive Recovery *  Criminal Case Can’t Run Parallel to GST Proceedings on Same Facts: Allahabad High Court *  Allahabad High Court Stays GST Detention Order; Directs Release of Vehicle and Goods on Deposit of Rs. 1.44 Lakh *  Service Tax Can’t Be Levied on Loss-Making Contracts: Gujarat High Court *  GSTN Mandates Ship-to GSTIN in e-Invoice and e-Way Bill APIs; Introduces Voluntary e-Way Bill Closure Facility from August 1, 2026 *  GST Appeal Can’t Be Rejected as Time-Barred When Taxpayer Was Pursuing Rectification Remedy: Telangana High Court *  Absence of E-Way Bill and Transport Documents Justifies Customs Seizure U/s 110: Gauhati HC *  Madras High Court Upholds GST Late Fee and Penalty for Non-Filing of Annual Return, Dismisses Challenge  *  GST Records, Purchase Documents Sufficient to Discharge Burden Under Customs Act: CESTAT Orders Release of 3.65 Kg Gold  *  No Sugar Cess Payable on Sugar Exported Out of India: CESTAT *  Road Construction Services Exempt and SCN Time-Barred: CESTAT Quashes Service Tax Demand Based Solely on Form 26AS  *  ITC Freeze Upheld After GST Dept Find Suppliers Were Allegedly Fake Bill-Trading Entities: Madras HC 
Subject News *  Input service benefits can’t be denied: CESTAT allows export refund despite MMTC acting as Canalising agency. *  No service tax demand without proof of service of SCN: CESTAT. *  Service tax demand quashed as dept. fails to prove service of SCN: CESTAT *  GST : Mere allegation of inadequate consideration of reply not enough to invoke writ jurisdiction: Delhi High Court *  Onerous conditions imposed for provisional release of seized imported goods shouldn’t amount to virtual denial of relief: CESTAT. *  GST SCN without alleging fraud cannot invoke sec. 74: Karnataka High Court quashes adjudication order. *  Extended Limitation Can’t Be Invoked Merely on Form 26AS Data: CESTAT *  Revenue-Sharing with Restaurants Not Taxable as Business Support Service: CESTAT *  R. 6(3) Option Can’t Be Forced on Taxpayer; CESTAT Quashes Rs. 12.36 Crore CENVAT Credit Demand *  Excise Duty | Power Consumption Alone Can’t Prove Clandestine Manufacture: Karnataka High Court *  Madras High Court Examines DGGI’s Authority to Issue GST Penalty Orders Under Section 122, Adds DGGI as Party *  Proceedings under omitted r. 96(10) can’t survive without saving clause: andhra pradesh high court quashes gst refund recovery *  Excise duty power consumption alone can’t prove clandestine manufacture: karnataka high court *  Madras high court rules GST show cause notices must disclose grounds for invoking extended limitation *  Court Can’t Direct Extension GST Return Deadlines or Waive Interest and Penalties: Karnataka High Court *  GST Notifications Can’t Go Beyond GST Council Recommendations: Madras High Court Quashes SCN on Branded Pulses *  Appeal Can’t Be Dismissed for Delay When Dept’s Own Order Mis-states Limitation Period: CESTAT *  No Evidence of KYC or Due Diligence Breach By Customs Broker: CESTAT Quashes Licence Revocation in Export Overvaluation Case *  Glucometers Are Chemical Analysis Instruments Classifiable Under Tariff Heading 9027: CESTAT *  Validity of Post-GST Service Tax Proceedings Upheld: Gujarat High Court Dismisses Challenge to S. 73 SCN *  Rectified GST Refund Applications Can’t Be Rejected as Time-Barred If Original Refund Claim Was Filed Within Limitation: Gujarat HC *  Service Tax Refund Can’t Be Denied as Time-Barred When Levy Itself Is Unconstitutional: Gujarat High Court *  Same Officer Can’t Act As Auditor & Adjudicator: Karnataka High Court *  Karnataka High Court Condones 324-Day Delay, Revives Customs Appeal in Jewellery Pilferage Case  *  Madras High Court Quashes GST Assessment Order Passed Ex Parte Despite Prior ITC Reversal; Lifts Bank Attachment *  Tobacco Process Doesn’t Amount to Manufacturing: Madras High Court Quashes Rs. 1.32 Crore Compensation Cess Demand  *  Recovery Notice Unsustainable After Voluntary Reversal of Unutilised Credit: CESTAT  *  GST | ‘System Generated’ SCN Without Officer Details Invalid: Allahabad HC  *  Electronic Records Without Statutory Certification Requirements Can’t Justify Undervaluation Allegations: CESTAT *  Madras High Court Stays GST Order, Finds Prima Facie Merit in Plea Against S. 74 Proceedings Based on S. 73 Intimation  

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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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PRADEEP JAIN, F.C.A.

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