Author: admin_gst

Penalty for tax evasion & undervaluation during goods detention; pay tax+penalty on market value to release goods.
Case-Laws
GST
Writ petition concerning levy of penalty u/s 129 of CGST Act for alleged tax evasion and undervaluation during detention of goods. Court permitted petitioners to pay tax and penalty calculated on market value determined by authorities within one week. Upon receipt of payment, authorities directed to release detained vehicle and goods within seven days thereaft

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Bail Denied in GST Fraud Case: Applicants Linked to Fake Firms and Unexplained Deposits; Court Stresses Economic Crime Severity.
Case-Laws
GST
In the present case involving economic offenses related to GST fraud, the court denied bail to the applicants. The applicants were found to be connected with Sanjay Dhingra in transactions involving fake GST firms registered using stolen PAN and Aadhaar details. The money trail and financial transactions revealed unexplained huge amounts being de

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Tax law amendment restricting input tax credit availability challenged; court seeks reconsideration.
Case-Laws
GST
The imposition of a time limit for availing Input Tax Credit (ITC) is violative of Articles 14, 19(1)(g), and 300A of the Constitution of India. The insertion of sub-section (5) u/s 16 of the CGST Act, effective from July 1, 2017, provided that for invoices or debit notes pertaining to Financial Years 2017-18 to 2020-21, the registered person could take ITC in any return fi

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Delay in GST appeal beyond limitation period uncondoned despite 2023 notification.
Case-Laws
GST
Original order confirming GST demand was passed without opportunity of hearing. Appeal dismissed on limitation ground. Notification dated 02.11.2023 allows condonation of delay for appeals filed before 31.01.2024 against orders passed before 31.03.2023 u/ss 73/74 of GST Act. Impugned order passed on 20.07.2023, after 31.03.2023 cutoff date, hence notification inapplicable. Cited judgement de

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Court Affirms State Authority's Lead in Investigations, Prevents Central Intervention u/s 6(2)(b) of the Act.
Case-Laws
GST
The court held that Section 6(2)(b) of the Act treats the empowered officers under the SGST/UGST Act at the central level to be at par and does not prescribe for transfer of investigation from State authority to Central authority or vice-versa. The object of Section 6(2)(b) is to avoid multiple proceedings on the same subject matter. Once the State authority initia

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Violation of natural justice: Bail cancellation without appellant's counsel.
Case-Laws
GST
Violation of principles of natural justice due to absence of appellant's counsel during proceedings. High Court noted counsel's absence on certain dates, but matter reserved on 29.04.2024 without hearing. Unexpectedly relisted on 18.07.2024 without counsel's presence. Impugned order cancelling bail passed on 25.07.2024 without hearing appellant's counsel who had obtained bail from trial court. Imp

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Petition Dismissed: Failure to Appeal Assessment Order Renders Writ Petition on Tax Dispute Unmaintainable.
Case-Laws
GST
The petitioner challenged the assessment order solely on the ground of not availing the statutory remedy of appeal. The court held that the petitioner did not file an appeal and allowed the assessment order to become final, subsequently approaching the court through a writ petition to challenge the tax, interest, and penalty determination. The petitioner was given an

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Order canceling registration quashed; non-application of mind, lack of reasoning, violation of natural justice.
Case-Laws
GST
Cancellation of registration order quashed due to non-application of mind, absence of reasons, and violation of principles of natural justice. Court followed precedent where non-reasoned order was set aside, allowing petitioner to file reply to show cause notice. Impugned orders liable to be set aside, original order dated February 22, 2023 quashed and set aside,

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Taxpayer wins right to rectify adverse tax order; Authority directed to consider application fairly.
Case-Laws
GST
Section 161 allows an affected person to apply for rectification of an order. The authority had previously passed an order and decided no rectification was necessary, which the assessee felt adversely affected them. The High Court set aside that order, directing the authority to deal with the rectification application in accordance with law. The rectification process is sep

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Delayed appeal rejected despite justification; partial fee paid; no ill-intent; tardy filing not beneficial: Appeal restored.
Case-Laws
GST
Appeal dismissed on ground of limitation despite ex

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Assessee's reply to pre-notice communication not mandatory; dismissing writ plea against pending GST proceedings.
Case-Laws
GST
Non-consideration of reply given pursuant to GST DRC-01A notice violates principles of natural justice. Rule 142(1A) merely allows proper officer discretion to issue communication, not adjudicate submissions. Right of assessee arises only after show cause notice u/r 142(1)(a) with hearing opportunity. Affording hearing at different stages not contemplated by le

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Goods transit sans docs: No penalty if invoices/e-way bills exist.
Case-Laws
GST
This case pertains to the refund of penal amounts or taxes paid for goods seized due to lack of proper documentation during transit. The court held that the movement of goods accompanied by e-way bills, tax invoices, or delivery challans from the originating state shall be treated as bona fide and not attract any penalty or tax under the GST regime. The court agreed with the precedent set by the Andhra Prad

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Nonwoven fabrics with PVC coating can't be classified under HSN 56031400 or Chapter 50; PVC being the major constituent.
Case-Laws
GST
Nonwoven coated fabrics laminated or impregnated with PVC cannot be classified under HSN 56031400 or Chapter 50. As the major constituent is PVC sheet (120 GSM out of 240 GSM), the goods would be classified under Chapter 39, based on the material or component that gives the essential character, as per the Explanatory Notes. A conjoint reading of manufact

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Firm lost case for late bond&tax payment for seized goods; buyer non-existent. Court declined writ over factual disputes.
Case-Laws
GST
Writ petition dismissed due to petitioner-Firm's failure to avail interim order for release of confiscated goods by furnishing bond and taxes within reasonable time. Disputed questions of fact regarding purchase and sale of goods, and finding of statutory authority about recipient being non-existent firm. High Court exercised discretionary powers under

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Father's nil returns for 2017-18 led to GST tax demand on purchases assuming sales within 18 months. Court set aside order, remanded for reconsideration.
Case-Laws
GST
Petitioner challenged assessment order u/s 74 of GST enactments. Father had filed nil returns for outward supply in 2017-18. Show cause notice treated total purchase value as suppressed sales. Impugned order assumed processed turmeric must be sold within 18 months, deeming sale in February 2019 to compute tax liability. N

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Petition Dismissed: Court Awaits Appellate Decision; IGST Payment Already Made, Recovery Actions Halted Pending Appeal.
Case-Laws
GST
The High Court dismissed the petition, holding that it would not be appropriate to interfere in the matter during the pendency of the appeal before the appellate authority. The petitioner was granted the liberty to raise all submissions before the appellate authority, which would undoubtedly consider and pass appropriate orders. The Division Bench had pro

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Guidance on Regularizing IGST Refunds for Exporters Under Assam GST Rules 2017 Clarified.
Circulars
GST – States
This circular clarifies the regularization of refund of IGST availed in contravention of rule 96(10) of Assam GST Rules, 2017, where exporters had imported inputs without paying integrated taxes and compensation cess. Initially, if inputs were imported without IGST and cess by availing exemption notifications, but later the exporter paid these taxes with interest and got the

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GST Update: 12% on Solar Cookers, Sprinklers; Agri Packages Over 25kg Exempt from 5% Levy; Govt Supplies Regularized.
Circulars
GST – States
This circular clarifies GST rates and classification for certain goods based on recommendations of the 53rd GST Council meeting. Key points are: Solar cookers using solar and grid electricity attract 12% GST under heading 8516. All types of sprinklers, including fire water sprinklers, attract 12% GST under heading 195B. Parts of poultry-keeping mac

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GST Updates: Railway Service Exemptions, RERA Collections, Digital Payment Incentives, and Reinsurance Tax Clarifications.
Circulars
GST – States
This trade circular provides clarifications regarding the applicability of GST on certain services based on the recommendations of the 53rd GST Council meeting. The key points are: GST exemption for services provided by the Ministry of Railways to the general public and between its zones/divisions, regularizing past GST liability. Exemption fo

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Canteen Stores Department Introduces New E-Filing System for Tax Refunds Under West Bengal GST Act 2017.
Circulars
GST – States
This trade circular provides revised procedure for electronic filing and processing of refund applications by Canteen Stores Department (CSD) under West Bengal Goods and Services Tax Act, 2017. CSD can file refund application electronically on common portal for 50% refund of state tax paid on inward supplies for subsequent supply to Unit Run Canteens or authori

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Tax Appeal Revived: Court Overrules Limitation Objection on Certified Copy.
Case-Laws
GST
The appeal was initially rejected on the ground of limitation due to the non-availability of a self-attested copy of the order within the stipulated time frame as per Rule 108 of the UPGST/CGST Rules. However, the High Court, relying on the precedent set in the case of Visible Alpha Solutions India Private Limited, held that an appeal cannot be dismissed solely on the ground of limitation for non-f

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Draft Manual on Invoice Management System
GST
Dated:- 18-9-2024

In a significant leap forward in the Goods and Services Tax (GST) ecosystem, the GST Common Portal has unveiled a ground breaking new facility, the Invoice Management System (IMS), revolutionizing the way recipient taxpayers interact with invoices. This innovative feature empowers taxpayers to seamlessly accept, reject, or keep invoices pending in the system to avail later as and when required, streamlining the reconciliation process, and ensuring greater accuracy and efficiency in GST compliance.
The new system shall facilitate taxpayers in matching their records/invoices vis a vis issued by their suppliers for availing the correct Input Tax Credit (ITC). This facility is set to transform the way businesses manage their GST obligations, reducing errors, and saving time and resources. For a detailed draft manual Please Click Here.
Please Note – this is a draft manual and the final version shall be

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T Common Portal continues to set new benchmarks in taxpayer convenience and
experience.
This facility shall be available to the taxpayer from 14th October onwards on the GST portal. It
may be noted that it is not mandatory to accept or reject invoices in IMS dashboard for GSTR-
2B generation. If a taxpayer chooses not to take any action on the received invoices then its
GSTR-2B would be generated on 14th of the month as being generated today. The invoices where
no action would be taken by the recipient would be treated as accepted by the system and a draft
GSTR-2B shall be generated including only accepted or 'no action taken' invoices. However, the
recipient taxpayers are allowed to take action or change the action already taken on accepted
invoices till the filing of Form GSTR-3B of the month.
A detailed step wise procedure with screenshots from the GST common portal is mentioned
below to guide the taxpayers for using the facility.
1. Access the www.gst.gov.in URL. The GST Home page

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upplies: Dashboard to view and act on inward supplies reported by your supplier
in GSTR-1/IFF/GSTR-1A.
2.2.Outward Supplies: Dashboard to view status of outward supplies reported based on action
taken by your recipient which shall be made available shortly.
Dashboard
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Dashboard Returns IMS Dashboard
Invoice Management System (IMS) Dashboard
Inward Supplies
VIEW
Outward Supplies
VIEW
Note:
Inward Supplies:
Dashboard to view and act on Imports and inward supplies reported by your supplier in IFF/GSTR-1/1A/5/6.
Outward Supplies:
Dashboard to view status of outward supplies reported based on action taken by your recipient.
Inward Supplies
2.1.1. To view and act on inward supplies reported by your supplier in GSTR-1/IFF/GSTR-1A
click on VIEW button on Inward Supplies tile on the dashboard.
Dashboard
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sory and can click on HELP button for clarifications and for any
help.
Dashboard
Services
GST Law
Downloads â–¾
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Help and Taxpayer Facilities
e-Invoice
News and Updates
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Dashboard Returns IMS Dashboard Inward Supplies
Invoice Management System (IMS) Dashboard – Inward Supplies
GSTIN – 32UATPY9011N1ZD
Legal Name – UATPCO
All other ITC
All other ITC Total 111 Records
S.No.
Heading
Inward Supplies from ISD
VIEW ADVISORY
HELP
Trade Name – GSTN
Import of Goods
Number of Records
No Action
Accepted
Rejected
Pending
I
B2B – Invoices
II
III
IV
>
B2B – Invoices (Amendments)
B2B-Debit Notes
B2B – Debit Notes (Amendments).
B2B – Credit Notes
☐ 2 5 5 4
1
0
3
7
4 8 4 0
6
0
4
1
4
0
16
0
VI
VII
B2B – Credit Notes (Amendments)
Eco [9(5)] Invoices
1
4
VIII
Eco [9(5)] Invoices (Amendments)
4
4
0
4
4
4
23 3
BACK TO DASHBOARD
DOWNLOAD IMS DETAILS (EXCEL)
COMPUTE GSTR-2B (DEC 2023)
2.1.4. As seen from the screenshot above, the invoices saved or filed in GSTR-1/1A or IF

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-32UATPY9011N1ZD
Legal Name – UATPCO
All other ITC
All other ITC Total 111 Records
Inward Supplies from ISD
Trade Name – GSTN
Import of Goods
Number of Records
S.No.
Heading
No Action
Accepted
Rejected
Pending
I
B2B Invoices
2
5
5
4
II
B2B – Invoices (Amendments)
☐
III
B2B – Debit Notes
☐
10
4 8
3
7
4
0
IV
B2B – Debit Notes (Amendments).
6
0
V
B2B – Credit Notes
☐
4
0
VI
B2B – Credit Notes (Amendments)
☐
1
4
4
16
1
0
4
0
VII
Eco [9(5)] Invoices
4
4
4
4
VIII
Eco [9(5)] Invoices (Amendments)
☐ 2 3 3 4
BACK TO DASHBOARD
DOWNLOAD IMS DETAILS (EXCEL)
COMPUTE GSTR-2B (DEC 2023)
Note:
No Action: All the invoices that are saved/filed by the supplier taxpayer in their form
GSTR1/IFF/GSTR-1A and on which no action has been taken by recipient taxpayer.
Accepted: Number of invoices that are accepted by recipient taxpayer.
Rejected: Number of invoices that are rejected by recipient taxpayer.
Pending: Number of invoices that are marked pending by recipient taxpayer.
The invo

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2
Regular
3
32UATPY9011M1ZF
GSTN
M1b3
Regular
(R
P
Accepte
R
P
Accepte
☐
4
32UATPY9011M1ZF
GSTN
M1b4
Regular
A
R
P
Rejecte
Deemed
☐
5
32UATPY9011M1ZF
GSTN
M2b1
Export
☐
6
32UATPY9011M1ZF
GSTN
M2b2
Regular
(+
R
P
Rejecte
R
P
Accepte
☐
7
32UATPY9011M1ZF
GSTN
M2b3
Regular
A
R
☐
☐
☐
8
32UATPY9011M1ZF
GSTN
M2b4
Deemed
Export
A
9
32UATPY9011M1ZF
GSTN
M3b1
Regular
10
10
32UATPY9011M1ZF
GSTN
M3b2
Deemed
Export
IMS Dashboard Inward
CANCEL
IMS Dashboard (Inward Supplies) – B2B Invoices (with all status)
GSTIN – 32UATPY9011N1ZD
Legal Name – UATPCO
Records Per Page:
10
✓
Display/Hide Columns:
PROCEED
âš«UATPCO
32UATPY9011N1ZD
ties
e-Invoice
News and Updates
→ English
Trade Name – GSTN
Q Search
VIEW ADVISORY
HELP
Filter
T
S.No.
GSTIN of
Supplier
4
Trade/ Legal
Nameâ­‘
Invoice Number *
Invoice
Туре –
Accept 1
Records
Reject 1
Records
Pending 1
Records
Status
マ
1
32UATPY9011M1ZF
GSTN
M1b1
Regular
☐
R
P
Accepte
2
32UATPY901

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verify all the
records offline for taking any kind of action.
Reset of Records
The taxpayers are also provided with a RESET button for resetting all the actions taken and saved
by them. The selected records can be reset by clicking on RESET button. When one or more
record is selected for action RESET button is enabled.
Click on BACK TO SUMMARY button to go back to summary page.
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Dashboard
Returns IMS Dashboard Inward Supplies
→ English
IMS Dashboard (Inward Supplies) – B2B Invoices (with all status)
GSTIN-32UATPY9011N1ZD
VIEW ADVISORY
HELP
Legal Name – UATPCO
Trade Name – GSTN
Records Per Page:
10 ☑
Display/Hide Columns:
Q Search
Filter
T
GSTIN of
ㅁ S.No.
Supplier
Trade/ Legal
Name *
Invoice Number *
Invoice
Type
Accept
Reject
Pending
Status
☐
。
0
☐
ப
☐
U
1
32UATPY9011M1ZF
GSTN
M1b1
Regular
2
32UATPY9011M1ZF
G

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NUE
Note:
Taxpayer can check the status of recomputing request by clicking on this refresh button next to
HELP button. By default, refresh will remain disabled, and it will enable only after clicking on
'Recompute GSTR 2B' button. This button will get disable again once success/ failure message
of appear on screen.
Outward Supplies
2.2.1. Click on VIEW button on Outward Supplies tile to view status of outward supplies
reported based on action taken by your recipient.
Dashboard
Services â–¾
GST Law
Downloads â–¼ Search Taxpayer â–¾
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English
Dashboard Returns IMS Dashboard
Invoice Management System (IMS) Dashboard
Inward Supplies
VIEW
Outward Supplies
VIEW
Note:
Inward Supplies:
Dashboard to view and act on Imports and inward supplies reported by your supplier in IFF/GSTR-1/1A/5/6.
Outward Supplies:
Dashboard to view status of outward supplies reported based on action taken by your recipient.
2.2.2. Outward Supplies page

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Year -2022-23
Legal Name – AF COMPUTERS6
Return Period -December
Universal view of B2B supplies reported in GSTR-1/1A/IFF
Sr.No.
Heading
1
4A, 4B, 6B, 6C – B2B, SEZ, DE Invoices
2
9B – Credit/Debit Notes (Registered)
3
15 – Supplies U/s 9(5)
4
9A – Amended B2B Invoices
5
9C – Amended Credit/Debit Notes (Registered)
6
15A – Amended Supplies U/s 9(5)
Trade Name – GSTN
VIEW ADVISORY
HELP
Rejected records (where liability added back in GSTR 3B)
Number of Records
17
18
17
0
0
0
DOWNLOAD IMS SUPPLIER VIEW (EXCEL)
BACK
2.2.4. Taxpayers can view the different categories of B2B supplies reported in each table by
clicking on the description provided in different rows which is a hyperlink of the table or by
clicking the Number of Records in the different tables which is also a hyperlink. The Number
hyperlink under Number of Records column represents the count of records added in the
respective table.
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nd can navigate to summary page by clicking on BACK TO SUMMARY button.
Dashboard
Services â–¾
GST Law
Dashboard Returns IMS Dashboard
Downloads â–¾
Search Taxpayer â–¾
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e-Invoice
News and Updates
Outward Supplies
English
Invoice Management System (IMS) Dashboard – Outward Supplies
GSTIN-23VBVBV0123V1Z0
Financi Year -2022-23
Legal Name – AF COMPUTERS6
Return Period -December
4A, 4B, 6B, 6C – B2B, SEZ, DE Invoices
Trade Name – GSTN
VIEW ADVISORY
HELP
Records Per Page: 10
Filter
Τ
Q Search
Recipient GSTIN
Trade/Legal
Name *
Invoice
Invoice Number *
Invoice Type *
Date
Total Invoice
Value (*) *
Total Taxable
Value (*) â­‘
Integrated
Tax (*) *
24VBVBV0124V1ZX
GSTN
In16
27/12/2022
Regular
45,000.43
4,569.00
68.54
24VBVBV0124V1ZX
GSTN
In17
16/12/2022
Regular
2,345.65
322.00
24.15
24VBVBV0124V1ZX
GSTN
In20
27/12/2022
Regular
54,875.00
3,233.00
96.99
24VBVBV0124V1ZX
GSTN
Inv1
31/12/2022
Regular
12,00,000.00
12,000.22
120.01
24VBVBV0124V1ZX
GSTN
Inv

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Delay in filing GSTR 3B leads to reversal of ITC; Court grants interim relief subject to deposit.
Case-Laws
GST
Petitioners challenged adjudication order passed u/s 73(9) of CGST/WBGST Act, 2017. Court noted Rs. 3,96,08,142/- was reversible as petitioners availed ITC by filing GSTR 3B after due date. Finance Bill No. 02 of 2024 proposes amending Section 16 to allow ITC for returns filed until 30th November 2021 for FY 2017-18 to 2020-21. Petitioners filed Form 3B for 2018-19 belatedly b

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Taxpayer wins court order for tax refund processing in 2 weeks. Respondent to inform any formalities.
Case-Laws
GST
Petitioner filed application seeking sanction of eligible refund amount along with applicable interest. Court held that respondent shall process petitioner's application within two weeks and refund applicable amount. Petitioner may be required to complete certain formalities and file application for receiving amount in cash, if found due, which petitioner must comply with.

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Registration Cancellation Quashed for Violating Natural Justice; Case Remanded for Proper Hearing and Compliance with Guidelines.
Case-Laws
GST
Principles of natural justice violated – no opportunity of hearing provided, order passed without assigning reasons for cancellation of registration. Cancellation order by Assessing Officer, appeal dismissed on limitation grounds. Coordinate Bench guidelines not followed, directing allowance of petitions solely on violation of natural justice gr

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