Seeks to amend notification No. 1/2017-Central Tax (Rate) to prescribe change in CGST rate of goods

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Corporate News

* Service tax penalty can’t survive when assessee acted on dept.’s own view of non-taxability: Delhi High Court. * GST section 74 extended limitation questionable when form 26AS mismatch was already known: Karnataka High Court grants interim relief. * CGST demand prima facie impermissible after state GST settlement under section 128A: Bombay High Court. * Supreme Court asks GSTAT to sympathetically consider delay as taxpayers pursued remedy before wrong forum. * Supreme Court stays Tripura High Court ruling protecting genuine buyers from ITC denial over supplier’s GST default. * Diary entries alone can’t prove clandestine removal of goods: CESTAT quashes excise penalty on steel trader. * Customs could investigate preferential tariff claims even before sec. 28DA: Delhi High Court. * Customs dept. relied on fake AI generated case laws: supreme court quashes Rs. 425.28 crore penalty. * No GST exemption in affiliation and annual registration charges for admission or conduct Of examinations: GSTAT. * Mere invoices, cheque payments insufficient to establish genuine movement of goods: GSTAT restores Rs. 43.44 lakh ITC demand. * Consolidated GST show cause notice covering multiple financial years is not without jurisdiction: Delhi High Court. * Construction of independent houses on separate plots not taxable as ‘Residential Complex’ without common facilities: CESTAT. * GST penalty exceeding statutory maximum unsustainable; Allahabad High Court quashes ? 50,000/- penalty after taxpayer filed return and paid late fee. * GST order against standard chartered bank passed without hearing set aside by Bombay High Court. * Retracted statements can’t be relied upon without cross-examination: CESTAT quashes gold confiscation. * Burden to prove misclassification lies on customs department: CESTAT. * CESTAT quashes Rs. 98 lakh excise demand on clearance of used refractory brick scrap. * Service tax demand on irrigation works quashed: Karnataka High Court rules sale of goods component not taxable as service. * GSTAT restores tax and penalty for transporting iron scrap without E-way bill citing intent to evade tax. * Madras High Court stays GST recovery from directors without opportunity to show cause under section 89. * Madras high court stays GST recovery notice against directors; finds prima facie case on applicability of section 79(1)(c). * Procedural lapses can’t justify harsh punishment without serious customs breach: CESTAT quashes customs broker licence revocation. * Service tax payable on land leasing and sports complex charges: CESTAT. * Settled customs dispute can’t be reopened through Article 226 challenge to interest liability: Delhi High Court. * Mere facilitation of customs clearance can’t establish knowledge of smuggling: Madras High Court. * GST registration cancellation stayed: Allahabad High Court questions 99% ITC utilisation cap under rule 86B. * Composition scheme lapses automatically on crossing Rs. 1.5 crore turnover: GSTAT. * Gujarat High Court quashes GST cancellation orders after officer relied on non-existent AI-generated case laws. * Importers liable for customs duty benefits availed through manipulated scrips: Delhi High Court. * Procedural E-way bill lapse alone can’t justify penalty where genuine transaction and absence of tax evasion are established: GSTAT.

Subject News

* Documentary evidence dominates probe, further custody unwarranted: mumbai court grants bail in Rs. 22.44 crore customs duty evasion case. * Business premises can’t remain sealed for non-participation in GST search: Allahabad High Court. * GST pre-deposit must be refunded proportionately when taxpayer partly succeeds in appeal: Bombay High Court. * Supreme Court grants 30 days to file GST appeal; keeps pre-deposit issue open due to deposit in parallel CGST proceedings. * GST demand can’t exceed amount proposed in SCN: Allahabad High Court quashes Rs. 20.47 Crore order. * Hundreds-of-crores GST demand and heavy 10% pre-deposit no ground to bypass statutory appeal: Punjab & Haryana High Court. * Delhi High Court refuses to entertain challenge to gold confiscation due to statutory appeal remedy and unexplained delay. * Procedural error in customs broker licence inquiry can be rectified through remand: Delhi High Court. * GSTR-2A mismatch alone can’t justify ITC denial without invoice-wise verification; personal hearing mandatory: GSTAT. * GST order passed without uploading personal hearing notices violates sec. 75(4): Allahabad High Court. * TAX EVASION - Sec. 74 GST SCN quashed for not spelling out fraud, wilful misstatement or suppression: Allahabad High Court. * STPI’s SOFTEX certification and NoC charges taxable as business support services: CESTAT. * Suspicion can’t replace proof: CESTAT quashes penalty in alleged gold-smuggling operation. * Limitation runs from communication of order: Madras High Court upholds rejection of delayed GST Appeals. * Rajasthan High Court quashes GST demand over unsigned show cause notice. * ITC recovery upheld where supplier failed to deposit GST: Rajasthan High Court. * Customs commissioner’s empowered to make port trust liable for duty on pilfered goods: Supreme Court. * Rectification proceedings can’t be used to challenge an uncontested GST assessment through a writ petition: Andhra Pradesh HC. * GST proceedings against deceased proprietor unsustainable without notice to legal heir: GSTAT. * Mere availment of ineligible self-assessed ITC doesn’t amount to suppression without evidence of fraud or wilful misstatement: GSTAT. * Disposal of mining overburden by entity authorised by mining lease holder constitutes taxable service: CESTAT. * Toll plaza data not mandatory for ITC refund: GSTAT. * Disputed GST fraud allegations require investigation: Punjab and Haryana High Court makes interim bail absolute in alleged fraud and GST fraud case. * Non-manufacturer contractor liable to deposit excess excise duty collected from buyer: CESTAT. * GST order can’t reject taxpayer’s reply as “not satisfactory” without reasons: Madhya Pradesh High Court. * Uncorroborated statements can’t establish alleged diversion of duty-free goods: CESTAT. * Erection services were not liable to service tax prior to 10th september 2004: CESTAT. * Sec. 74 GST notice must spell out statutory ingredients for invoking extended tax demand proceedings: Allahabad High Court. * No jurisdictional bar under section 6(2)(b) in parallel CGST SGST proceedings: Delhi High Court refuses to bypass GST appeal remedy. * Madras High Court remits GST demand for fresh adjudication after taxpayer claims it was unaware of SCN following business closure.

SOY P ITTY on 21 Apr, 2016 wrote:

YOU SIR IS A GREAT PERSON TO SERVE WITH OUT ANY SINGLE PENY. AND YOUR ADVICE RELATED EXCISE AND SERVICE TAX IS VERY VALUABLE FOR GRADUATE/POST GRADUA ...
hitesh on 03 Apr, 2016 wrote:

THANK U SIR 4 UR REPLY ON RATE OF INTEREST
hitesh on 20 Mar, 2016 wrote:

Thank u sir for ur reply regarding ssi exemption limit.
visuiyer on 09 Mar, 2016 wrote:

the budget analysis is really superb... and has highlighted all the aspects.. Hats off Sir ji..
hitesh on 06 Mar, 2016 wrote:

THANK U SIR FOR YOUR REPLY REGARDING THE TARIFFS I ASKED
hitesh on 29 Feb, 2016 wrote:

THANK U SIR FOR GUIDING ME IN THE QUERY OF REFUND.I M THANKFULL TO U.
Abhimanyu Singh on 08 Feb, 2016 wrote:

GST should be passed in this budget. all parties should help in public benefit. Opposition of the party in this regard is not good.
CA R P Vijay on 04 Jan, 2016 wrote:

Thanks and we also wish you and your family a very happy and prosperous new year.
Rahul Singhvi on 04 Jan, 2016 wrote:

Thank you for your lovely greetings ! Wishing you & your family a very happy & fun filled New Year
O V Srinivasan on 04 Jan, 2016 wrote:

We from Gokak Textiles limited wish you and your team a very happy and prosperous New Year 2016.

Notification No. 03/2020-Central Tax (Rate) ,dt. 25-03-2020

Seeks to amend notification No. 1/2017-Central Tax (Rate) to prescribe change in CGST rate of goods

To view the notification,click here

Opinion

The CBIC vide Notification No. 3/2020- Central Tax (Rate) dated March 25, 2020 amended Notification No. 1/2017-Central Tax (Rate) dated June 28, 2017 to change the CGST rate of the following goods w.e.f. April 1, 2020:

Omitted following entry in Schedule I- 2.5%

S.No.

Chapter / Heading / Sub-heading / Tariff item

Description of service

187

3605 00 10

Handmade safety matches

Explanation.– For the purposes of this entry, handmade matches mean matches, in or in relation to the manufacture of which, none of the following processes is ordinarily carried on with the aid of power, namely: –

(i) frame filling;

(ii) dipping of splints in the composition for match heads;

(iii) filling of boxes with matches;

(iv) pasting of labels on match boxes, veneers or cardboards;

(v) packaging

Inserted following entry after entry No. 75 in Schedule II- 6%

*S.No.*	*Chapter / Heading / Sub-heading / Tariff item*	*Description of service*
75A	3605 00 10	All Goods

Omitted following entries in Schedule II- 6%

*S.No.*	*Chapter / Heading / Sub-heading / Tariff item*	*Description of service*
202	8517	Telephones for cellular networks or for other wireless networks
203	85	Parts for manufacture of Telephones for cellular networks or for other wireless networks

Omitted following entries in Schedule III- 9%

*S.No.*	*Chapter / Heading / Sub-heading / Tariff item*	*Description of service*
73	3605	Matches (other than handmade safety matches [3605 00 10])

Substituted description of service in entry no. 379 of Schedule III- 9% with “All goods”. Previously it was read as:

“Telephone sets; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528 [other than telephones for cellular networks or for other wireless networks”

Similar Notifications has been issued in IGST and UTGST Act as well.

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