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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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PJ/Case Laws/2012-13/1236

Condonation of delay of 730 days is also allowed when there was bonafide belief that there will be common appeal by firm and partner.
  
 
 

Case:-   M/S NEW ERA METALS VS COMMISSIONER OF CENTRAL EXCISE, VAPI
 
Citation: - 2012-TIOL-1232-CESTAT-AHM
 
Brief fact: - The application for condonation of delay is filed by the applicant for the condonation of delay of approximately 730 days.
 
Appellant Contention: The Appellant submit that they had not filed the appeal under the bonafide belief that the partner of the appellant had file an appeal against the very same impugned order and in that impugned order, the partner had challenged the liability for confiscation of the offending goods. It is his submission that the said bonafide belief continue till the appeal of the partner is disposed off. He further submitted that he is filling an affidavit of partner in support of the said bonafide belief.
 
The Appellant further submitted that the Apex Court in the recent judgement in the case of Improvement trust, Ludhiana Vs Ujagar Singh & Ors. – 2010-TIOL-46-SC-LMT held that
“after all, justice can be done only when the matter is fought on merits and in accordance with law rather than to dispose it of on such technicality and that too at the threshold it is pertinent to point out that unless malafides are writ large on the conduct of the party, generally as a normal rule, delay should be condoned. In the legal arena, an attempt should always be made to allow the matter to be contested on merits rather than to throw it on such technicalities". So Appellant submitted that the delay may be condoned and appeal may be taken on record and disposed of.
 
Respondent Contention:- Learned Departmental Representative  submit that  the appellant in relied upon the decision of Tribunal in the case of M/s. Convergys India Services Pvt. Ltd. Vs. CC, Bangalore - 2010 (262) ELT 590 (Tri. Bang.) = 2010-TIOL-341-CESTAT-BANG held that decline to condone delay of more than 2 years. It is his submission that in the case in appeal, that the appellant/partner of the firm filed an appeal for but the appellant company has not filed any appeal against the confiscation upheld by the first appellate authority. It is his submission there is no justifiable reason given for condonation of delay.
 
Reasoning of Judgment:  The Tribunal held that when the appeal of the partner of appellant/applicant was heard and disposed of vide Order No. A/508-510/WZB/AHD/2012 dated 09.04.2012 by Single Member Bench of this Tribunal which has held that personal penalty on the partner can be imposed only on the ground, if the goods are liable to confiscation. In that very same judgement, the Bench has upheld that in the final order dated 28.11.11, the quantity of goods which was confiscated was, held to be not liable for confiscation, in an another proceedings in the form of setting aside the demand of duty on the very same quantity of finished goods. The Tribunal also find that strong force in the contentions raised by the learned counsel, as to if the goods are not liable for confiscation, first appellate authority's order holding that the goods liable for confiscation will fall by though there was no specific appeal filed by the firm against such an order of holding that the goods liable for confiscation.
 
Tribunal find that affidavit which has been filed in support of the application for condonation of delay have given sufficient and acceptable justification in as much as that partner of the firm could have been under bonafide belief that in his appeal he has taken the ground that the goods are not liable for confiscation. Therefore the appellant/ made out a case of condonation of delay in filing the appeal. Accordingly, the application is allowed and registry is directed to take the appeal on record and list for disposal in due course.
 
 
Decision:- Application allowed
 
Comments:- The separate appeal for firm and partner is to be filed. But the assessee was under bonafide belief that the appeal filed by the firm will cover the appeal of partner. Hence, they have not filed the separate appeal. But knowing about the same, they have filed the same. Hence, the condonation of delay is allowed.
 
 
 
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