Chartered Accountant
Bookmark and Share
click here to subscribe our newsletter
 
 
Corporate News *  GSTN introduces EmSigner version 3.3 for new DSC tokens issued from September 21. *  TDS paid from own funds not part of taxable value: CESTAT upholds service tax demand on wrong rate. *  Second E-way bill was fraudulently generated with intent to evade tax: GSTAT upholds penalty. *  Rs. 20 Lakh monetary limit bars admission without proven exception: GSTAT. *  Sec. 110(5) Customs Act: Patna High Court mandates pre-decisional hearing before attachment extension. *  Arrest not necessary in every investigation: Telangana High Court grants anticipatory bail in GST ITC fraud case. *  CBDT Removes Arrest Provision for Tax Recovery. *  Bagasse is agricultural waste, Rule 6 CENVAT demand unsustainable: CESTAT. *  Refund of accumulated ITC allowed under inverted duty structure for fabric processing: GSTAT. *  GSTAT dismisses departmental appeal over Rs. 6.16 lakh IGST penalty for failing to meet Rs. 20 lakh monetary threshold. *  GST portal constraint can’t block IGST appeal pre-deposit adjustment from amount deposited under protest: Allahabad High Court. *  Small export consignments up to Rs. 3 lakh exempted from RCMC requirement: DGFT. *  CBIC cuts EMI scheme paperwork from 10 documents to 3 to boost MSME participation.         *  DGFT to launch Central Processing Dept. for faceless, jurisdiction-free trade applications by 2nd October 2026. *  Omission of GST refund restriction applies to pending proceedings in absence of saving clause: CBIC accepts Supreme Court ruling. *  Small export consignments up to Rs. 3 lakh exempted from RCMC requirement: DGFT.   *  GST summary assessment remedy must be meaningful; application u/s 64(2) should be decided promptly: Karnataka High Court. *  Rs. 1,800 shortfall in GST appeal pre-deposit can’t defeat appellate remedy: Karnataka High Court. *  GST notice merely uploaded on common portal can’t be treated As properly served: Rajasthan High Court. *  GSTAT dismisses department’s appeal for violating Rs. 20 lakhs litigation threshold. *  GST payment without tax ascertainment and DRC-04 acknowledgment not voluntary: Karnataka High Court orders refund with interest. *  10% penalty pre-deposit not required when GST order also confirms tax demand: Madras High Court. *  Subsequent deposit of full 10% meets mandatory pre-deposit requirement: CESTAT. *  DGGI Gawahati | GST bank account attachment automatically lapses after 1 year: Gauhati High Court. *  Supreme Court stays 3 times penalty over failure to disclose order clarifying higher entry tax rate. *  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.
Subject News *  Insurance premium collected and remitted to insurer not taxable as part of microfinance company’s service value: CESTAT. *  Sec. 62 GST assessment orders deemed withdrawn after delayed return filing: Andhra Pradesh High Court. *  CESTAT allows CENVAT credit on rent-a-cab and staff  welfare expenses. *  Sec. 110(5) Customs Act: Patna High Court mandates pre-decisional hearing before attachment extension. *  Entire GSTR-3B vs GSTR-2A difference can’t be disallowed without invoice-wise verification: GSTAT remands ITC mismatch case. *  GST audit has to be only conducted by “Proper Officer”: Uttarakhand High Court. *  Ignored taxpayer replies can’t be considered through second ex-parte GST order under section 161: Allahabad High Court. *  Whether transitional credit can be denied on technical grounds: GSTAT questions legality of sec. 74 penalty. *  No GST on assignment of GIDC leasehold rights: Gujarat High Court orders refund of ITC reversal with interest. *  SGST assignment doesn’t bar DGGI’s nationwide enforcement powers: Delhi High Court. *  DRI | 3 years custody and slow trial alone can’t override NDPS bail bar in commercial quantity case: Delhi High Court. *  Customs refund can’t be adjusted against disputed demand that has not attained finality: CESTAT. *  Calcutta High Court quashes GST proceedings based solely on omitted rule 96(10). *  Unreliable panchnama, unproduced private ledger can’t prove clandestine removal: CESTAT.   *  Only amortised value of customer-owned tools and dies can be included in assessable value of auto parts: CESTAT. *  Mere recital of ‘fraud’ or ‘suppression’ can’t justify GST extended limitation: Chhattisgarh High Court quashes notices. *  GST Appellate Authority can’t remand case for document verification; must decide appeal itself: GSTAT. *  Supreme Court stays High Court’s ruling allowing Deputy Commissioner to issue GST penalty notice exceeding Rs. 1 crore. *  Sec. 74 GST can’t be invoked to question CENVAT credit availed under pre-gst regime: Punjab & Haryana High Court. *  Service Tax refund or adjustment can’t be decided before classifying contract as works or service contract: Kerala High Court. *  Service Tax order passed 8.5 Years after SCN quashed: Meghalaya High Court. *  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.  

Comments

GSTN introduces EmSigner version 3.3 for new DSC tokens issued from September 21.

GSTN introduces EmSigner version 3.3 for new DSC tokens issued from September 21.
Department News


Query
 
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


Branch Office : -

Address:
1008, 10th FLOOR, SUKH SAGAR COMPLEX,
NEAR FORTUNE LANDMARK HOTEL, USMANPURA,
ASHRAM ROAD, AHMEDABAD-380013

Phone No. :
079-32999496, 27560043

Mobile No. :
093777659496, 09377649496

E-mail :pradeep@capradeepjain.com