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Corporate News *  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. *  GST cross-empowerment doesn’t require separate notification; parallel proceedings on same issue remain barred: Madras High Court. *  Customs can’t insist on Form-I for India–UK CETA tariff claims supported by valid origin declaration: CBIC.    *  Missing vehicle details in E-Way bill cannot alone justify Rs. 17 lakh GST penalty: GSTAT. *  GST waiver application can’t be rejected solely for missing DRC-03A if tax was already paid: Madras High Court. *  Paver that reaches 9 metres only with bolt-on extensions can’t claim customs duty exemption: CESTAT. *  Profit from resale of  airline cargo space is not taxable as business auxiliary service: CESTAT. *  CENVAT credit reversal on trading activity can’t be calculated using entire sale price: CESTAT.     *  GST refund can’t be rejected on grounds beyond show cause notice: Calcutta High Court quashes ITC refund rejection. *  GSTR-2A entry alone can’t decide whether ITC was available for use: Sikkim High Court. *  Punjab & Haryana High Court quashes SVLDRS rejection, directs fresh consideration of interest waiver claim. *  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.        
Subject News *  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. *  Expired E-way bill and wrong vehicle number: GSTAT upholds ?3.50 lakh penalty on goods in transit. *  GST assessment order quashed for failure to prove service of show cause notice: Patna High Court. *  GST registration cancellation can’t be based on unquantified ITC mismatch before verification of suppliers: Calcutta High Court. *  Supreme Court reserves verdict on State’s power to levy additional sales tax, surcharge or cess. *  Customs can’t use residual penalty provision after confiscation grounds fail: Bombay High Court. *  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.    

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Rs. 500 Stamp duty required on authority letters for CAs, CMA and GST practitioners in Pune GST division. 

Rs. 500 Stamp duty required on authority letters for CAs, CMA and GST practitioners in Pune GST division.
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PRADEEP JAIN, F.C.A.

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Phone No. :
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