Pradeep Jain - Chartered Accountant

Chartered Accountant

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Corporate News

* GST Penalty on Partners Valid Even for Pre-2021 Transactions U/s 122(1A): Gauhati High Court * KYC Verification Of Importer By Customs Broker Through Govt. Portals Enough, No Physical Verification Required: CESTAT * GSTN Extends Timeline for implementation of mandatory “Ship To GSTIN” and Voluntary Closure of E-Way Bill functionalities. * Customs Dept. Can’t Indefinitely Suspend Cargo License Without Inquiry: CESTAT * No Evidence of Customs Broker’s Knowledge of Mis declared Sugar Export: CESTAT Quashes Penalty Under CBLR. * Transportation Charges Not Taxable as Business Support Service: CESTAT * No Gold Seizure Without Proof of Smuggling or Foreign Origin: CESTAT * Dept. Can’t Classify Product as Zarda Scented Tobacco After Repeatedly Approving It As Chewing Tobacco: CESTAT * Mere Uploading Of GST Order On Portal Is Not “Valid” Service: Tripura HC * CGST Can Proceed Even If SGST Closed Similar Case Earlier: Delhi HC * SC upholds 28% GST on online gaming with retrospective effect. * West Bengal Govt cuts E-way Bill Threshold limit to Rs. 50,000 for intra-state goods movement. * Criminal Prosecution Under Central Excise Act Can’t Continue After CESTAT Sets Aside Duty Demand on Merits: Punjab & Haryana High Court. * Madras High Court Quashes GST Assessment Orders for Denial of Personal Hearing; Remands Matter Subject to 10% Deposit * Ex Parte GST Order: Madras High Court Directs Immediate Removal of Bank/ITC Attachment Upon 25% Deposit * J.K. Cement Receives GST Demand Order of Rs 8,02,113/- from Ahmedabad Tax Authority * Delhi Police EOW Busts Alleged Rs. 128 Crore GST Fake Invoice Network. * REPLY TO SCN CAN’T BE TREATED AS “EMPTY FORMALITY”: ORISSA HIGH COURT QUASHES GST DEMAND OF RS. 57.30 LAKH * Challenge to CGST Provisions restricting ITC to Bonafide Purchasers : Allahabad HC issues notice * CBIC Notifies Revised Customs Tariff Values for Edible Oils, Gold, Silver, Brass Scrap and Areca Nuts * Delhi HC Orders Removal of GST Attachment After Statutory 1 Year Period Expired * GSTAT Extends Relaxed Appeal Filing Guidelines till December 31, 2026 * AO fails to Provide Import - Export Data from DGFT to Taxpayer for Reconciliation * Gold, Silver Imports To Get Costlier As Govt Raises Customs Duty To 10% * GSTAT Enables Pre-Payment Access to Document Upload and Checklist for GST Appeal Filing * GST Portal Restrictions Can’t Override Statute: Gujarat HC Allows Cross-State Transfer Of CGST ITC After Amalgamation * Centre Revises HS Codes for Large Diameter Steel Pipes Used in Oil & Gas Pipelines * Customs Duty Liability Arises On Warehouse Clearance Date: Supreme Court * Government lifts export ban on de-oiled rice bran * CESTAT Grants 12% Interest on Pre-Deposit for Investigation from Date of Deposit till Refund and Denies Interest on Interest.

Subject News

* Bona Fide Purchaser Can’t Be Denied ITC Merely For Seller’s Deposit Tax Failure: Gauhati High Court * Reversal of CENVAT Credit Equals Non-Availment: CESTAT * Sec. 73 & 74 Permit Consolidated Proceedings Across FY: Gauhati High Court Upholds Multi-Year GST SCN * Consignment Sales Can’t Be Reclassified as Inter-State Sales Based on Pre-Agreement Evidence: CESTAT * Exporter Can’t Be Denied Advance Authorization Benefit Due To ICEGATE Technical Glitch: Delhi High Court * No GST Demand For Mere Wrong Set-Off Of IGST Credit Under CGST And SGST Heads: Kerala HC. * Cenvat Credit Can’t Be Denied on Input Services Having Nexus With Manufacturing Activities: CESTAT * Pending Proceedings Can’t Survive Without Saving Clause: Calcutta High Court Quashes GST Demand of Rs. 6.28 Crore After Omission of Rule 96(10) * Madras HC Quashes GST Demands on TASMAC (Tamil Nadu State Marketing Corporation) Bar Licence Fee * GST Proceedings Cannot Survive Omitted Rule Without Saving Clause: Calcutta HC * Provisional Release Can’t Be Denied Solely On Dept. Suspicion Of Misclassification And Undervaluation Of Imported Goods: CESTAT * Businesses Should Not Be Kept Outside GST Regime Without Due Process: Gauhati High Court * Punjab & Haryana HC Directs Reconsideration of Contractors’ Claim for Additional GST Payment After Tax Rate Hike From 12% to 18% * S. 108 Statements Can’t Be Sole Basis Without Following Section 138B Procedure: CESTAT * Bombay High Court Frames Key Questions on Mandatory Distribution of ITC U/s 20 CGST Act * Filing of Annexure-B for Refund Applications involving Accumulated ITC using the offline utility in GST portal: GSTN * No Service Tax on Parent Company’s Un-Invoiced Cost Allocations Without Actual Service or Consideration: CESTAT * Calcutta High Court Upholds GST Classification of Polypropylene Leno Bags as Plastic Products * DRC-01 Summary Can’t Replace Mandatory SCN: Gauhati High Court * GSTAT Issues Major Bench Allocation Framework; All Appeals to First Go Before Division Bench * ITC Blocking Without Reasoned Order Violates Rule 86A; Punjab & Haryana HC Directs Release of Credit * Allahabad HC Refuses Bail to CGST Superintendent In Rs. 70 Lakh Bribery Case * S.130 Can’t Be Invoked Without Prior Tax Determination U/s 73/74: Allahabad High Court Quashes GST Confiscation Proceedings * SC grants Bail to Rs 54cr GST case * Karnataka HC Sets Aside Duplicate GST Orders, Orders Fresh Hearing on GSTIN Cancellation * DRC-01 Summary Can’t Replace Mandatory SCN: Gauhati High Court * Transfer Of Unutilized ITC After Amalgamation - Supreme Court Issues Notice * PUNJAB & HARYANA HC QUASHES GST CANCELLATION NOTICE FOR FAILURE TO PROVIDE CBIC ENQUIRY REPORT * LICENSE FEE, TECHNICAL ASSISTANCE CHARGES NOT INCLUDIBLE IN CUSTOMS VALUE UNLESS THEY ARE A CONDITION OF SALE: CESTAT * DELHI HC ORDERS REMOVAL OF GST ATTACHMENT AFTER STATUTORY 1 YEAR PERIOD EXPIRED

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.

Corporate/Subject News

Transportation Charges Not Taxable as Business Support Service: CESTAT

Transportation Charges Not Taxable as Business Support Service: CESTAT

Department News

Circular dated 18-02-2020

Circular dated 07-02-2020

Circular dated 06-02-2020

Circular dated 05-02-2020

Circular dated 31-01-2020

Circular dated 28-01-2020

Circular dated 06-01-2020

Office Order No. 81/2017, dated 01-

Office Order No. 80/2017, dated 01-

Office Order No. 79/2017, dated 31-

more ...

Sir, we are a taxpayer dealing in health care services. We have been making supply on which tax was payable by us but we have not paid the same erroneously. The same has been pointed out by department recently. Please suggest whether we have to pay interest and penalty along with tax.

As per sub-section (5) and (6) of Section 73 of CGST Act, if you have made payment of tax and informed the same to the department then the department ...
Sir We are dealing in trucks. We have received an export order from foreign buyer. We wish to procure trucks from 5 different manufacturers and supply them directly to the port without receiving on our own premises. Can we do the same to take benefit of merchant export by paying tax @ 0.1%.

. Yes, as per Notification 41/2017-intergrated tax (Rate) dated October 23, 2017, benefit of notification is available only when the material moves fr ...
The agriculture produce like soyabean are taxable however, their warehousing is exempt and not chargeable to tax. How?

Under GST regime, agriculture produce means “any produce out of cultivation of plants and rearing of all life forms of animals except rearing of hor ...
Hello sir we have made export of goods however the funds have not been realized. Is there any implication in GST regarding the same?

As per rule 96B introduced with effect from 23-3-2020 provides that where any refund of IGST paid on export of goods has been received by the exporter ...
What Is the GST rate for interest and penal charges levied by Chit Fund Company in case GST on foremen commission charged is @12%?

GST rate on foremen commission is charged at the rate of 12%. Similarly, GST rate on interest and penal charges shall be @12% only. The same view was ...
Tax payer being a company, is in one state (state -1). However vehicle carrying his goods is caught in another state (state-2) where the company is not having any registration. Company paid penalty under temporary registration ID created by the officer of state-2. Now, company wants to file an appeal but don’t have any temporary registration login credentials. How to file appeal in such a case?

. In the given query, after the interception a temporary ID was created by officer of state-2. However, the login ID and password of temporary registr ...
Whether GST exemption is availed on export of service when invoice is issued in USD and GST is not charged and currency is received in INR?

Export of service is defined under section 2(6) of the IGST Act. It means supply of service when: ? The supplier of service is located in India. ...
E-way bill was generated and then after order was cancelled but E-way bill was not cancelled by both the parties on the portal. What should be done in this case and what are the consequences?

As per provisions of GST, where an e-way bill has been generated but goods are either not transported or are not transported as per the details f ...
The Taxpayer made exempted supplies but forgot to choose the same in GSTN while registering, can he be said to fail his right of exemption?

We do not claim exemption while filing registration application. It is being claimed in GSTR-3B returns. Moreover, only five major products are to ...
If a taxpayer made mistake declaring the HSN/SAC of goods and services supplied, what are the consequences?

Under GST law, one of the most important elements is the classification of goods/services for the purpose of determination of rate of tax to be l ...

PRADEEP JAIN, F.C.A.

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