Daily Updates

GST: HC set aside order since no further opportunity was given to assessee to provide additional information/documents:  Where assessee had submitted detailed reply to show cause notice alleging excess claim of ITC etc., however, same was not considered by proper officer and a demand and penalty was created against assessee vide impugned order, same could …

Judicial Corner: HC set aside order since no further opportunity was given to assessee to provide additional information/documents (01.07.2024) Read More »

GST: Appellate authority should consider and dispose of appeal on merits if appeal was presented within condonable period: HC  An appeal was presented to the Appellate Authority on 29-02-2024, after the limitation period had expired on 30-01-2024. The Appellate Authority rejected the appeal due to it being presented beyond the limitation period of three months. …

Judicial Corner: Appellate authority should consider and dispose of appeal on merits if appeal was presented within condonable period (29.06.2024) Read More »

GST: Appellate authority should consider and dispose of appeal on merits if appeal was presented within condonable period: HC An appeal was presented to the Appellate Authority on 29-02-2024, after the limitation period had expired on 30-01-2024. The Appellate Authority rejected the appeal due to it being presented beyond the limitation period of three months. …

Judicial Corner : GST : Appellate authority should consider and dispose of appeal on merits if appeal was presented within condonable period (29.06.2024) Read More »

GST: HC set aside refund rejection order as proper reasons were not assigned for conclusion that there was no excess payment:  An assessee was found to have incorrectly claimed Input Tax Credit (ITC) on CGST and SGST instead of IGST, which was discovered during an audit. The assessee, upon realization, paid the incorrectly claimed amounts …

Judicial Corner : HC set aside refund rejection order as proper reasons were not assigned for conclusion that there was no excess payment (28.06.2024) Read More »

GST: Exporter is not liable to pay GST on RCM basis if goods are exported on FOB basis: AAR  The Applicant, an exporter of chemical products, sought an advance ruling on GST liability for export freight in Free on Board (FOB) exports. In FOB exports, the exporter’s responsibility ends with the export of goods, and …

Judicial Corner: Exporter is not liable to pay GST on RCM basis if goods are exported on FOB basis: AAR (27.06.2024) Read More »

Customs: Where redemption fine and penalties were challenged in appeal, their payment had to be treated under protest to clear goods, and their refund could not be denied on ground of limitation where Tribunal had set aside their imposition with consequential relief. JYOTI UDYOG LTD Versus PRINCIPAL COMMISSIONER OF CUSTOMS: (2024) 19 Centax 320 (Tri.-All) …

Judicial Update: Where redemption fine and penalties were challenged in appeal, their payment had to be treated under protest to clear goods, and their refund could not be denied on ground of limitation where Tribunal had set aside their imposition with consequential relief.(26.06.2024) Read More »

GST: HC set aside order since no hearing given despite assessee expressly requested for personal hearing in reply to notice: The assessee, a developer, availed the benefit of Notification No. 03/2019–Central Tax (Rate) and was paying GST at 1%. The respondents issued show cause notices for levy of GST at 5%, which the assessee replied …

Judicial Corner: HC set aside order since no hearing given despite assessee expressly requested for personal hearing in reply to notice (25.06.2024) Read More »

Uploading the notices or personal hearings on the portal is not effective service of notice as per the provisions of Section 282 of Income tax Act. The Tribunal held that the notices were uploaded to the e-portal, but the assessee stated that he had not received any notice of hearing. Further, something needed to be …

Judicial Corner : Income Tax: Uploading the notices or personal hearings on the portal is not effective service of notice as per the provisions of Section 282 of Income tax Act. (24.06.2024) Read More »

Prior to issue of SCN, issuance of ASMT-10 and DRC-01A is mandatory. Calcutta High Court holds communication of discrepancies in returns by issuing Form GST ASMT-10 to be mandatory before issuance of show cause notice under section 73 of CGST Act [AMEX SERVICES AND ANR v. DEPUTY COMMISSIONER, STATE TAX, ASSANSOL CHARGE  AND ORS [ …

Judicial Corner: GST : Prior to issue of SCN, issuance of ASMT-10 and DRC-01A is mandatory. (24.06.2024) Read More »

Avail ITC only after ensuring compliance under Section 16 of CGST Act 2017 Kerala High Court upholds constitutional validity which was challenged : Sections 16(2)(c) (disallowance of input tax credit (ITC)  due to non-payment of tax by supplier) Section 16(4) (time limit for claiming ITC) of Central Goods  and Services Tax Act, 2017 (CGST Act); …

Judicial Corner : GST : Avail ITC only after ensuring compliance under Section 16 of CGST Act 2017 (24.06.2024) Read More »

Refund of CVD / Excise duty paid on duty saved under Advance Authorisation Scheme or EOU Scheme or EPCG Scheme. CESTAT, Bangalore Bench ruled that Countervailing Duty (CVD) and Special Addition Duty (SAD) paid after 01.07.2017 (i.e. after introduction of GST) were eligible for cash refund (i) as the CGST Act did not allow credits …

Judicial Corner: Central Excise : Refund of CVD / Excise duty paid on duty saved under Advance Authorisation Scheme or EOU Scheme or EPCG Scheme. (24.06.2024) Read More »

GST: HC directed Appellate Authority to consider explanation provided by assessee for condonation of delay and hear appeal on merits: The petitioner-assessee filed an appeal against an order passed under section 73(9), which was delayed by 55 days. This appeal was accompanied by a Condonation of delay application and a 10% pre-deposit of the disputed …

Judicial Corner : GST : HC directed Appellate Authority to consider explanation provided by assessee for condonation of delay and hear appeal on merits. (24.06.2024) Read More »

GST: Appellate authority cannot proceed on an order issued by a Non-competent authority  The Order in original was passed by Range Superintendent who was not a competent authority under the CGST Act Further noted that, the Appellate Authority in an Impugned Order has considered the fact that SCN had been issued and adjudicated by an …

Judicial Corner : GST : Appellate authority cannot proceed on an order issued by a Non-competent authority (22.06.2024) Read More »

Department should seek document/ clarification if required from assessee before passing order: Observed that, the Petitioner has furnished detailed replies along with supporting documents, therefore, that, the Impugned Order passed by the adjudicating authority is not sustainable. The adjudicating authority had at least consider the reply on merits and then form an opinion, merely holding …

Judicial Corner : GST : Department should seek document/ clarification if required from assessee before passing order (21.06.2024) Read More »

Penalty under GST can’t be imposed just for technical breach of not extending time period of E-way bill  Goods were accompanied by a tax invoice and an e-way bill that had expired due to a vehicle breakdown Authorities imposed tax and penalty under Section 129(3) of the UP GST Act due to the expired e-way …

Judicial Corner: Penalty under GST can’t be imposed just for technical breach of not extending time period of E-way bill (20.06.2024) Read More »

GST: High Court Quashes appellate order creating tax demand inspite of ‘non-satisfaction’ of s. 74 ingredients:  Madras High Court sets aside an appellate order where the tax proposal under section 74 was confirmed without satisfying its requirements. The original tax order against the assessee was dismissed in appeal due to submission beyond the allowable period. …

Judicial Corner: High Court Quashes appellate order creating tax demand inspite of ‘non-satisfaction’ of s. 74 ingredients (19.06.2024) Read More »

No writ can be filed against order passed by GST authorities if principles of natural justice were adhered to:  An assessment order reversed the input tax credit against the assessee/petitioner. The court dismissed the writ petition, stating that natural justice principles were followed by providing the petitioner opportunities to contest the tax demand and participate …

Judicial Corner : No writ can be filed against order passed by GST authorities if principles of natural justice were adhered to (18.06.2024) Read More »

GST: Assessee should approach the Commissioner under Section 80 of the CGST Act to seek relief for payment of interest in instalments: Hight Court directed the assessee to approach the Commissioner under Section 80 of the CGST Act for seeking relief for payment of interest in monthly instalments pertaining to disputed tax already paid on …

Judicial Corner : Assessee should approach the Commissioner under Section 80 of the CGST Act to seek relief for payment of interest in instalments (17.06.2024) Read More »

GST Interest and penalty not leviable when there is no fault of Assessee in depositing GST  The Petitioner has initiated the payment of tax within the prescribed time period in the manner prescribed for which the amount is debited from the bank account. However, the Revenue Department (“the Respondent”) states that the amount has been …

Judicial Corner: Interest and penalty not leviable when there is no fault of Assessee in depositing GST (15.06.2024) Read More »

GST Assessee cannot be adjudicated by the CGST, assigned to SGST authority or vice-versa  The issue regarding cross-empowerment and the jurisdiction of the counterparts to initiate proceedings. When an assessee has been allocated either to Central Tax Authorities or to the state tax authorities was examined. In detail by this Court in Tvl. Vardhan Infrastructure’s …

Judicial Corner: Assessee cannot be adjudicated by the CGST, assigned to SGST authority or vice-versa (14.06.2024) Read More »