Author: admin_gst

Case-Laws – GST – Highlights – HC allowed the petition by remanding the matter to the Adjudicating Authority. The alleged violation of Section 16(4) of the CGST Act by the petitioners for not complying with input tax credit provisions would no longer exist due to the insertion of Section 16(5). The Adjudicating Authority is directed to pass a fresh de novo order considering Section 16(5), which came into operation on 01.07.2017, after verifying the facts. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Case-Laws – GST – Highlights – The Hon'ble HC quashed the orders passed by the National Anti-Profiteering Authority, holding that to determine profiteering in real estate, the total GST savings for each project must be calculated and divided by the total area to arrive at the per square feet benefit to be passed on equally to flat buyers with equal area. The HC directed the Competition Commission to pass appropriate orders accordingly. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Case-Laws – GST – Highlights – The HC held that transitional Cenvat Credit carried forward qualifies as “input tax credit” under the CGST Act. Interest u/s 50(3) is payable for wrongly availing and utilizing such credit. However, imposing penalty u/s 122(2)(b) read with 74(1) requires evidence of fraud or willful misstatement, which was absent as the petitioner acted under a bona fide belief. While upholding interest liability, the HC quashed the penalty recognizing lack of fraudulent intent by the petitioner, a government company. The petition was allowed in part. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Case-Laws – GST – Highlights – HC allowed petition – Assessing officer's order violated principles of natural justice by denying opportunity to petitioner to present defense – Failure to serve show cause notice rendered proceedings flawed – Appeal remedy denied due to delay caused by lack of knowledge of order – Procedural requirements mandatory, non-compliance invalidates actions – Fair opportunity must be given to all parties – Appeal timelines to consider actual knowledge of orders – Assessing officer's order treated as show cause notice to enable petitioner to file objections. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Case-Laws – GST – Highlights – HC allowed petition for restoration of cancelled GST registration. Petitioner required to comply with statutory obligation of paying GST. Respondent directed to intimate petitioner about outstanding statutory dues till date of cancellation for reconsideration of revocation of cancelled registration. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Case-Laws – GST – Highlights – The HC quashed the impugned order dated 14.12.2023 for violation of principles of natural justice. The respondent failed to issue a proper and prior show cause notice prescribed u/s 73(1) of the Assam Goods and Services Tax Act, 2017 before passing the order. Mere issuance of a summary of show cause notice in Form GST DRC-01 was held to be non-compliance with Section 73(1) read with Rule 142(1)(a). Compliance with Section 73(1) to (8) and (10) to (11), and Rule 142(1) are prerequisites for a valid order u/s 73(9). – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Case-Laws – GST – Highlights – The HC held that the Summary of Show Cause Notice (SCN) along with the attachment containing tax determination cannot be considered a valid initiation of proceedings u/s 73 without issuance of a proper SCN. The issuance of SCN and Statement of tax determination by the Proper Officer are mandatory requirements in addition to the Summary in GST DRC-01 and DRC-02. The impugned orders were contrary to Section 73 and Rule 142(1)(a) as they were passed without issuing a proper SCN. Rule 26(3) cannot be applied to Chapter XVIII as it refers only to Chapter III. The HC opined that when the statute mandates an opportunity of hearing u/s 75(4), it must be provided, and the impugned orders violated this provision. The Summary in DRC-01 cannot substitute the SCN u/s 73(1). The petition was disposed of accordingly. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Case-Laws – GST – Highlights – Writ petition maintainable despite alternative remedy due to violation of principles of natural justice and lack of jurisdiction. Impugned order set aside by HC for non-application of mind to petitioner's objection and traversing beyond show cause notice in contravention of Section 75(7) of the Act. Failure to consider reply vitiates proceedings under settled law. Petition disposed of. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Case-Laws – GST – Highlights – HC quashed assessment order issued against deceased person as nullity. Order made in name of dead person without jurisdiction despite availability of alternate remedy. Exception to alternate remedy rule applies where order is without jurisdiction. Petition disposed off. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Case-Laws – GST – Highlights – The HC quashed the order for violating principles of natural justice as the Adjudicating Authority failed to consider the reply filed by the petitioner along with supporting documents. The matter was remanded to pass a fresh order after considering petitioner's reply. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Case-Laws – GST – Highlights – The HC held that the review application was partly allowed. There was no mistake apparent on record regarding the application of the Supreme Court decision and the definition of “local authority” under the GST Act. The Notified Area Authority, Vapi does not qualify as a “local authority” or “governmental authority” for GST exemption on pure services or supply of goods. Review jurisdiction cannot be exercised as an appellate jurisdiction to correct errors of law, as it would amount to the Court sitting in appeal over its own judgment. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Case-Laws – GST – Highlights – The HC held that the petition was not maintainable as the petitioner had an alternative efficacious remedy of appeal u/s 107 of the CGST Act, 2017. The absence of a corresponding state notification did not render the central N/N. 56/2023-Central Tax dated 28.12.2023, issued u/s 168-A of the CGST Act, ultra vires. The petitioner failed to raise any ground worth consideration, and the HC dismissed the petition, being devoid of merit, directing the petitioner to avail the appellate remedy. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Case-Laws – GST – Highlights – Petitioners entitled to refunds under amended Rule 89(5) formula retrospectively; CBIC circular restricting retrospective application quashed. HC relied on Ascent Meditech Ltd. case, holding amendment curative and clarificatory. Rule made absolute, petitions allowed. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

News – GST – Highlights – GST officers must explain 'grounds of arrest' to offenders, obtain written acknowledgement: CBIC modified guidelines. As per Delhi HC order in Kshitij Ghildiyal vs DGGI case, following SC judgments, CBIC mandated explaining specific grounds of arrest to accused, not just general reasons, and obtaining written acknowledgment in arrest memo annexure, distinguishing grounds from reasons as per SC. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST Dated:- 14-1-2025 – News – Advisory for Waiver Scheme under Section 128A Dated:- 14-1-2025 – 1. Taxpayer s attention is invited to the advisory on the above subject issued by GSTN on 29.12.2024 . The link for the said advisory is given here: https://services.gst.gov.in/services/advisoryandreleases/read/564 2. It is to inform that both Forms GST SPL 01 and GST SPL 02 are available in the GST portal and the taxpayers are advised to file applications under waiver scheme. 3. One of the eligible conditions for filing application under waiver scheme is to withdraw the appeal applications filed against the demand order/notice/statement for which waiver application is to be submitted. In this regard, it is to inform that for the appeal appli

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST Dated:- 14-1-2025 – News – Generation Date for Draft GSTR 2B for December 2024 Dated:- 14-1-2025 – This is to inform you that, in light of the extended due dates for filing GSTR-1 and GSTR-3B returns for the month of December 2024 (Quarter Oct-Dec 2024) as per Notifications No. 01/2025 and 02/2025 dated 10th January 2025 , the Draft GSTR-2B for the month of December 2024 (Quarter Oct-Dec 2024) will now be generated on 16th January 2025 in accordance with the rule 60 of CGST Rules, 2017 .

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Case-Laws – GST – Highlights – The AAR held that the value of silver supplied free of cost by the Naval formations in the form of old batteries is to be included in the taxable value adopted by the applicant on the batteries manufactured and supplied to the Naval formations for the purpose of payment of GST. The provisions of Section 15(1) of the CGST Act, 2017 to adopt the transaction value are not applicable. The supply of old used batteries by the Naval formations attracts GST liability u/s 9(3) of the CGST Act or Section 5(3) of the IGST Act. The circular and advance rulings relied upon by the applicant were distinguished as inapplicable. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Case-Laws – GST – Highlights – The HC held that the supply of a Solar Power Generating System by the petitioner is a composite supply and does not amount to a works contract u/s 2(119) of the GST Act. The solar power plant is not immovable property as the solar modules are not attached to the civil foundation for permanent beneficial enjoyment. The civil foundation is embedded for beneficial enjoyment of the Solar Power Generating Station itself. The HC relied on the SC judgment in Duncans Industries Limited to distinguish immovable property. The transaction does not qualify as a works contract, and the petition was allowed. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST Dated:- 13-1-2025 PTI – News – GST officers must explain 'grounds of arrest' to offenders, obtain acknowledgement: CBIC Dated:- 13-1-2025 – New Delhi, Jan 13 (PTI) GST officers will now have to explain to offenders about the “grounds of arrest” and obtain a written acknowledgement from them, the CBIC said on Monday. Modifying the guidelines for arrest and bail in relation to offences punishable under the GST Act, the Central Board of Indirect Taxes and Customs (CBIC) said: “The grounds of arrest must be explained to the arrested person and also furnished to him in writing as an Annexure to the Arrest Memo. Acknowledgement of the same should be taken from the arrested person at the time of service of the Arrest Memo.” As per the earlie

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Case-Laws – GST – Highlights – Slack adjusters used in braking systems of buses and trucks are classifiable under HSN 87089900 as 'Parts and accessories of motor vehicles' attracting 28% GST. Slack adjusters used in trailers' braking systems are classifiable under HSN 87169010 as 'Parts and accessories of trailers' attracting 18% GST. Irrespective of OEM or aftermarket sales, correct classification based on application in buses/trucks or trailers should be ensured by the applicant. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Case-Laws – GST – Highlights – The AAR held that input tax credit is not available on motor vehicles with an approved seating capacity of less than or equal to 13 persons (including driver), except for specific categories mentioned u/s 17(5)(a) of CGST/TNGST Act, 2017. The applicant's activity of providing 'Automobile Bench Marking Service' and supplying 'Scrap of Automobiles' does not fall within the exceptions. Therefore, input tax credit on purchase of motor vehicles used for such outward taxable supplies is not available to the applicant. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Case-Laws – GST – Highlights – HC quashed assessment order and order in Form GST DRC-07 for violation of principles of natural justice by not granting personal hearing. Matter remitted to Assessing Officer to provide opportunity of personal hearing to assessee on 15.01.2025 or adjourned date. Assessing Officer directed to pass orders within 3 months from HC judgment date or limitation period, whichever is later, after hearing assessee. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

News – GST – Highlights – In Phase-III implementation for GSTR-1 and GSTR-1A, from January 2025 return period, Table 12 requires selecting HSN codes from dropdown instead of manual entry. Table 12 bifurcates into B2B and B2C tabs to report supplies separately. Validations introduced for supply values and tax amounts, initially in warning mode without blocking GSTR filing. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

News – GST – Highlights – SC stayed showcause notices issued by GST authorities worth over Rs 1 lakh crore to online gaming companies and casinos over alleged tax evasion. A bench of JJ. J B Pardiwala and R Mahadevan said matters required hearing and all proceedings against gaming companies should remain stayed. Govt amended GST law making it mandatory for overseas online gaming firms to register in India from Oct 1, 2023 and 28% GST would be levied on full value of bets placed. Gaming firms contested such GST demands before HCs. SC transferred pleas from 9 HCs to itself for authoritative pronouncement. – TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI – TMITax

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST Dated:- 11-1-2025 – News – Advisory on Extension of Due Date w.r.t GSTR 1 and GSTR 3B Dated:- 11-1-2025 – Dear Taxpayer, Due Date for filling of GSTR-1 and GSTR-3B have been extended by two days. For details refer to Notification No. 01/2025 (CT) dt. 10th January, 2025 and Notification No. 02/2025 (CT) dt. 10th January, 2025 issued by CBIC. Thanks, Team GSTN – – News – Press release – PIB Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TMI – TaxTMI –

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =