Pradeep Jain - Chartered Accountant

Chartered Accountant

Corporate News

* 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 * Haryana GST Dept. Directs Physical Intimation of SCNs and Demand Orders By Post Despite Portal Service * Service Tax Liability Can’t Be Computed Without Extending Benefit Of Cum-Tax Valuation Where Consideration Received From Customers Was Inclusive Of Service Tax: CESTAT * CA Certificate and Buyer Confirmation Sufficient to Rebut Unjust Enrichment: CESTAT * SEZ Service Tax Refund Can’t Be Denied for Invoice Discrepancies When Services Were Used for Authorized Operations: CESTAT * Madras High Court Stays GST Order, Finds Prima Facie Merit in Plea Against S. 74 Proceedings Based on S. 73 Intimation. * Madras High Court Stays GST Order Denying ITC on Captive Solar Power Plant * CBIC Continues Tariff Values for Gold, Silver, Edible Oils and Areca Nuts Under Customs Valuation Framework * Customs Dept. Can’t Deny Exemption Benefits Based On Laboratory Test Reports Not Drawn As Per ISI: CESTAT * No Service Tax On Reimbursed Salary of Seconded Employee: CESTAT * Customs Dept. Can’t Deny Exemption Benefits Based On Laboratory Test Reports Not Drawn As Per ISI: CESTAT * Service Tax Not Payable on Hostel Buildings Rented to Educational Institutions: CESTAT * 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

Subject News

* 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 * Assessee Can’t Use Writ Jurisdiction to Bypass GST Appeal Deadline: Allahabad High Court * Personal Hearing Before Reply Deadline: Uttarakhand HC Quashes GST Assessment Order. * GST Assessment Order Invalid Where Notice, Reply, Hearing Dates Were Fixed on Same Day: Allahabad High Court * GST Assessment Order Quashed for Denial of Personal Hearing Despite Taxpayer Opting ‘No’ in DRC-06: Gujarat High Court * Reversal of CENVAT Credit Equals Non-Availment: CESTAT * Rule 9(1)(bb) Can’t Be Invoked to Deny CENVAT Credit When Penalty Proceedings Fail: CESTAT * • Customs Duty Exemption on Edible-Grade Oils Used in Cosmetics: CESTAT * 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

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

Madras high court rules GST show cause notices must disclose grounds for invoking extended limitation

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.

Head Office : -

Address :
"SUGYAN", H - 29, SHASTRI NAGAR, JODHPUR (RAJ.) - 342003

Phone No. :
0291 - 2439496, 0291 - 3258496

Mobile No. :
09314722236

Fax No. :0291 - 2439496

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Address:
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Phone No. :
079-32999496, 27560043

Mobile No. :
093777659496, 09377649496

E-mail :pradeep@capradeepjain.com

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Madras high court rules GST show cause notices must disclose grounds for invoking extended limitation

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