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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 law/2013-14/1921

Separate appeal required to be filed for each order even if the orders appealed pertain to similar issue.

Case:-COMMISSIONER OF C. EX., DAMAN VERSUS ASIAN PLASTOWARES PVT. LTD.

Citation:-2013(31) S.T.R. 597 (Tri.- Ahmd.)

Issue:-Separate appeal required to be filed for each order even if the orders appealed pertain to similar issue.

Brief Facts:-The issue involved is eligibility of respondent for refund of Service Tax paid on GTA service availed and utilized for export of the goods un­der Notification No. 41/2007-S.T. The original adjudicating authority had passed two orders. In the first Order No. 8/NDMN/AC/9-10/R(ST), dated 24-7-2009, a refund of Rs. 24,085/- was sanctioned and in the second Order No. 9 /NDMN/AC/9-10R(ST), dated 24-7-2009, refund of Rs. 23,635/- was sanc­tioned. Revenue filed an appeal against sanction of refunds on the ground that the invoice issued by service provider did not contain registration number of the service provider. Further, the Assistant Commissioner, while sanctioning refund, had not verified whether the Service Tax has been paid or not. The Commission­er (Appeals), while considering the appeal, observed that the department had filed only one appeal against two orders passed by original adjudicating authori­ty and therefore decided to consider the appeal as having been filed against Or­der No. 8/NOMN/ AC/09-10/R(ST), dated 24-7-2009 only and rejected the ap­peal. Revenue is in appeal against the decision of Commissioner (Appeals) reject­ing the appeal.

Appellant Contentions:-The Department reiterated the grounds of appeal as contained in the appeal memorandum of appeal. The two refund sanction orders were passed by same Assistant Commissioner and issue involved was same and therefore one appeal was sufficient and therefore the order of Commissioner (Appeals) which considered the appeal as filed against one order is not proper. Secondly, the fact remains that the Assistant Commissioner has not recorded clear finding as to payment of Service Tax -by the clai­mant of the refund.

Respondent Contentions:- The respondents have submitted that the amount is only Rs. 27,085/- which is less than Rs. 50,000/- and therefore the appeal may be re­jected. Further, they have also restated that Commissioner (Appeals)'s order was in accordance with law and needs no interference. Respondents also took objec­tion to the proforma used for filing appeal.
 
Reasoning of Judgment:-We have considered the submissions made by both sides. As regards format of appeal, we find that this Tribunal had decided in the case of Krishna Export v. CCE, New Delhi -2011 (266) E.L.T. 374 (Tri.-Del.), that format meant for 'Excise appeal used in appeal involving Customs duty is a technical and rectifia­ble mistake and on this ground, the appeal cannot be dismissed and therefore the appeal cannot be rejected on the ground as claimed by the respondent. As re­gards correctness of one appeal having been filed in respect of two orders, Tribunal was not able to find any justification for this. Tribunal find agreed with ld. Commissioner (Appeals), who has reproduced Section 85 of Finance Act, 1994, which provides that any person aggrieved by any decision or order passed by the adjudicating authority subordinate to Commissioner of Central Excise, may appeal to the Commissioner of Central Excise (Appeals). This would mean that in respect of each order, a separate appeal is required to be filed. In this case, it was found that two separate numbers have been given to both orders, and it is not even a common order covering two refund claims, but separate orders have been is­sued. Under these circumstances, Tribunal found no justification for filing a single appeal. As regards verification of payment of Service Tax, the Commissioner (Appeals) has considered this issue and has observed that the department has not been able to show how the finding of Assistant Commissioner that the appellant is eligible for refund of Service Tax is incorrect. Even now, it was found that there is no submis­sion/statement that the Service Tax has not been paid by the claimant of refund. If Revenue wanted to appeal on this ground, proper course was to verify written submissions wheth­er the Service Tax paid by the service provider and the re­ceiver and then file the appeal. The ground that there is no specific finding of the original adjudicating authority that he has verified the payment of Service Tax, cannot be accepted. Once the Assistant Commissioner while sanctioning refund, makes an observation that he has found that all the documents are in order and records a finding that refund is payable, the only conclusion would be that he has to verified whatever is required to be verified and any contrary claim is made, it is for the person who makes such contradictory claim to prove that the original adjudicating authority had failed in his duty. Therefore, it was found that there is no merit on this ground also. Further, as regards documents not containing details, obviously when the service recipient pays the tax, it is quite possible that the service provider may not be registered. Obviously, he cannot provide regis­tration number. Once it is clear that the Service Tax is paid by the recipient, he was eligible for refund and on technical ground without showing that payment was not made, refund cannot be rejected.
In view of the above discussion, no merits were found in the appeal filed by the Revenue and accordingly the same was rejected.

Decision:-Appeal is rejected.

Comment:-The essence of this case is that when separate orders for sanctioning the refund claim have been passed by the adjudicating authority, single appeal filed for two orders even if they pertain to same issue is not sustainable. Moreover, the ground that the adjudicating authority has not verified whether service tax has been paid of which the refund is being claimed is totally absurd as the original adjudicating authority is deemed to have exercise sufficient due diligence while processing the refund claims and if anything is objectionable to the revenue department, the same is required to be substantiated with proper evidences. 

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