Daily Updates

GST Demand raised in subsequent order isn’t sustainable if demand had been already raised for a particular period under previous order: HC:- Where period for which subsequent assessment order was passed, was already assessed in previous assessment order passed by respondent-department on basis of intelligence report, therefore, subsequent assessment order was quashed and matter was …

Judicial Corner: GST : Demand raised in subsequent order isn’t sustainable if demand had been already raised for a particular period under previous order. (13.09.2024) Read More »

Judicial Corner: GST Madras HC set aside order imposing 100% penalty as tax was paid before issuance of order:- Where assessee paid tax dues after inadvertently availing ineligible input tax credit, 100% penalty order under Section 74 set aside, remanded for reconsideration with opportunity for assessee to be heard. (In the high court of judicature …

Judicial Corner : GST: Madras HC set aside order imposing 100% penalty as tax was paid before issuance of order. (12.09.2024) Read More »

Judicial Corner: GST  Assessee to be provided with copy of SIB report on basis of which demand was raised: Where report of survey conducted by SIB at premises of petitioner was not provided to petitioner while demand was raised on basis of said survey report, same would severely prejudice case of petitioner; proceedings were in …

Judicial Corner: GST : Assessee to be provided with copy of SIB report on basis of which demand was raised. (11.09.2024) Read More »

Judicial Corner : Customs  Investigating agency can’t be permitted to continuously peep into private life of accused enlarged on bail: Bail conditions imposable “in interest of justice” cannot be fanciful, arbitrary or freakish; Courts must show restraint while imposing bail conditions; Investigating agency cannot be permitted to continuously peep into private life of accused enlarged …

Judicial Corner : Customs :  Investigating agency can’t be permitted to continuously peep into private life of accused enlarged on bail (10.09.2024) Read More »

Judicial Corner: GST HC remanded matter as reasonable opportunity wasn’t provided to contest tax demand on merits:- Where assesse /petitioner claimed inability to respond to show cause notice due to old age and illness, impugned order was set aside and matter was remanded back to revenue authorities, directing them to provide opportunity to assesse /petitioner …

Judicial Corner: GST HC remanded matter as reasonable opportunity wasn’t provided to contest tax demand on merits (09.09.2024) Read More »

Judicial Corner : GST Writ petition not maintainable against cancellation of GST registration if alternative remedy is available: Where writ petition was filed by assessee challenging cancellation of its registration under GST on ground that assessee was not supplied with reports of certain dealers who allegedly passed on ITC to assessee without supply of goods, …

Judicial Corner : GST : Writ petition not maintainable against cancellation of GST registration if alternative remedy is available (07.09.2024) Read More »

GST  Adjudication order which was passed ex-parte without hearing assesse to be set aside: High Court:- Where show cause notice was not served physically but uploaded on GST portal and adjudication order was passed ex-parte without hearing assesse, such order was to be quashed permitting them to approach before concerned authority to obtain fresh notice …

Judicial Corner: GST- Adjudication order which was passed ex-parte without hearing assesse to be set aside: High Court:- Where show cause notice was not served physically but uploaded on GST portal and adjudication order was passed ex-parte without hearing assesse, such order was to be quashed permitting them to approach before concerned authority to obtain fresh notice and to file reply thereto and said authority was to pass fresh order after affording them an opportunity of personal hearing.(06.09.2024) Read More »

GST  Dept. can’t penalize petitioner for using an alternative portal for filing return due to these technical issues: HC Where due to a technical glitch, petitioner could not file its return in GST portal of Maharashtra and filed it in GST portal of Telangana instead and took credit on same day and transferred it on …

Judicial Corner: GST – Dept. can’t penalize petitioner for using an alternative portal for filing return due to these technical issues: HC Where due to a technical glitch, petitioner could not file its return in GST portal of Maharashtra and filed it in GST portal of Telangana instead and took credit on same day and transferred it on same day to portal of Maharashtra, pursuant to said action order confirming demand was issued against petitioner, however, since, revenue could not prove any prohibition against said GST return filing and revenue did not suffer any loss from said action, impugned order was to be set aside. (05.09.2024) Read More »

GST: Advisory on Invoice Management System dated 03.09.2024 To enable taxpayers to efficiently address invoice corrections/amendments with their suppliers through the portal, a new communication process called the Invoice Management System (IMS) is being brought up at portal. This will also facilitate taxpayer in matching of their records/invoices vis a vis issued by their suppliers …

GST: Advisory on Invoice Management System dated 03.09.2024 (04.09.2024) Read More »

GST Advisory on Reporting of supplies to un-registered dealers in GSTR1/GSTR 5 dated 03.09.2024 Vide Notification No. 12/2024 – Central Tax dated 10th July 2024, the Government has reduced the threshold limit for reporting of invoice wise details of inter-state taxable outward supplies made to unregistered dealers from 2.5 Lakh to 1 Lakh which needs …

GST: Advisory on Reporting of supplies to un-registered dealers in GSTR1/GSTR 5 dated 03.09.2024 (04.09.2024) Read More »

DGFT: Allocation of 8606 Metric Tonnes Raw Value (MTRV) of raw cane sugar to USA under TRQ scheme for US fiscal year 2025 Public Notice No. 22/2024-2025 dated 03.09.2024

DGFT: Export of Red Sanders wood by Forest, Environment & Climate Change Department, Government of Odisha – Extension of time for which the additional time of 12 months from the date of this notification is given. Notification No. 26/2024-25 dated 03.09.2024

DGFT: SCOMET Updates 2024 – Amendment in Appendix 3 (SCOMET items) to Schedule-2 of ITC (HS) Classification of Export and Import Items, 2018. Notification No. 25/2024 dated 02.09.2024

Central Excise: Amendment to Notification No. 10/2022-Central Excise, dated the 30th June, 2022 to exempt export of Motor spirit commonly known as petrol and Diesel from the Road and Infrastructure Cess when exported to Bhutan. Notification No. 24/2024 – Central Excise dated 02.09.2024

Central Excise: Amendment to Notification No. 04/2022-Central Excise, dated the 30th June, 2022 to exempt export of Petrol and Diesel from the Special Additional Excise Duty when exported to Bhutan. Notification No. 23/2024 – Central Excise dated 02.09.2024

Central Excise: Amendment made to Notification No. 18/2022-Central Excise, dated the 19th July, 2022 to exempt export of ATF from the Special Additional Excise Duty when exported to Bhutan. Notification No. 22/2024 – Central Excise dated 02.09.2024

GST: HC set-aside order passed by same officer in dual capacity as Commercial Tax Officer & State Tax Officer: Where same officer passed assessment orders in dual capacities, orders set aside due to apparent bias and remanded for fresh consideration.   [IN THE HIGH COURT OF JUDICATURE AT MADRAS, J.S.R.S. Constructions, Versus , State Tax …

Judicial Corner: GST- HC set-aside order passed by same officer in dual capacity as Commercial Tax Officer & State Tax Officer: Where same officer passed assessment orders in dual capacities, orders set aside due to apparent bias and remanded for fresh consideration.(04.09.2024) Read More »

GST:  HC remanded matter back to AO as assesse failed to notice SCN posted on GST portal: Where assesse missed notices on GST portal, assessment order quashed and remanded for fresh consideration, allowing assesse opportunity to respond, subject to partial tax deposit.  [IN THE HIGH COURT OF JUDICATURE AT MADRAS, J.Tvl. SST & Co./Sethu Susila …

Judicial Corner: GST: HC remanded matter back to AO as assesse failed to notice SCN posted on GST portal: Where assesse missed notices on GST portal, assessment order quashed and remanded for fresh consideration, allowing assesse opportunity to respond, subject to partial tax deposit. (03.09.2024) Read More »

Excise  SC dismisses appeal against HC order which allowed refund on goods cleared by DTA unit to 100% EOU on ground of low tax effect: Refund of Cenvat credit on inputs used in manufacture of goods cleared by DTA to 100% EOU cannot be denied of sale being deemed export and not physical export. Apex …

Judicial Corner: Excise – SC dismisses appeal against HC order which allowed refund on goods cleared by DTA unit to 100% EOU on ground of low tax effect: Refund of Cenvat credit on inputs used in manufacture of goods cleared by DTA to 100% EOU cannot be denied of sale being deemed export and not physical export. Apex Court dismisses Revenue’s appeal on ground of low tax effect.(02.09.2024) Read More »

GST  HC dismissed writ petition against penalty order since petitioner failed to prove actual physical movement of goods: – Where assessee availed input tax credit on purchases from a company which was found non-existent and also assessee failed to discharge its onus to prove and establish beyond doubt actual transaction, actual physical movement of goods …

Judicial Corner: GST- HC dismissed writ petition against penalty order since petitioner failed to prove actual physical movement of goods: – Where assessee availed input tax credit on purchases from a company which was found non-existent and also assessee failed to discharge its onus to prove and establish beyond doubt actual transaction, actual physical movement of goods as also genuineness of transactions, order imposing tax and penalty along with interest upon assessee was not to be interfered. (31.08.2024) Read More »