Author: admin_gst

Notice to Deceased Sole Proprietor Under GST Act Invalid; Must Address Legal Representative, Court Rules.
Case-Laws
GST
The court held that the show cause notice (SCN) issued u/s 74 of the Central Goods and Services Tax Act, 2017 to a deceased sole proprietor is non-est in law. A sole proprietorship concern's identity is not distinct from the sole proprietor. Since the sole proprietor, Mr. Surender Kumar Gupta of M/s S.K. Gupta & Co., has expired, the SCN was issued to a non-existent pe

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GST refund claim for March 2018 allowed due to Covid extension.
Case-Laws
GST
Refund application for unutilized Input Tax Credit for March 2018 was filed on 27.05.2020, beyond the two-year limitation period ending on 20.04.2020. However, due to exclusion of period from 01.03.2020 to 28.02.2022 from limitation, petitioner is entitled to benefit. Competent authority directed to reconsider refund claim by applying mind and passing appropriate order following Circular dated 05.07.2022. Peti

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Delayed appeal dismissed for lack of justifiable cause; Courts bound by statutory limitation periods.
Case-Laws
GST
Appeal filed beyond limitation period without sufficient cause for condonation of delay. Extraordinary jurisdiction cannot be invoked to interfere with orders passed after proper show cause notice. Apex Court precedent establishes no power to condone delay after expiry of statutory limitation period for appeals. Petition dismissed due to lack of merits and jurisdictional c

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Govt restricts anti-profiteering scrutiny by CCI or Appellate Tribunal on GST benefits from Apr 2025.
Notifications
GST
The Central Government, based on recommendations from the Goods and Services Tax Council, will cease accepting requests from the Competition Commission of India or Appellate Tribunal regarding Input Tax Credit and Pricing Impact from April 1, 2025. This notification, issued u/s 171 of the Central Goods and Services Tax Act, 2017, prohibits the Authority from examining

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Govt empowers tax tribunal to assess pricing impact of ITC, tax cuts on goods/services supplied by registered entities.
Notifications
GST
Central Government empowers Principal Bench of Appellate Tribunal to assess impact of input tax credits and tax rate reductions on pricing of goods and services supplied by registered persons. This power is conferred u/s 171(2) read with Section 109(1) and second proviso to Section 109(5) of Central Goods and Services Tax Act, 2017, on recommendations

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Cancellation of GST registration without inquiry quashed; registration to be restored.
Case-Laws
GST
GST registration of petitioner cancelled by respondent for alleged violation of Rule 86B of CGST Rules, 2017 without providing details, particulars or conducting necessary enquiry. Impugned order deserves to be quashed and direction issued to reinstate/restore GST registration, reserving liberty for respondent to take necessary action in accordance with law. Dismissal of petitioner's app

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Court Overturns Tax Decision Due to Procedural Error; Case Sent Back for Reevaluation.
Case-Laws
GST
The High Court held that the appellate authority erred in enhancing the tax liability payable by the appellant/assessee in an appeal filed by the assessee without following the mandatory procedure u/s 107(11) of the Act. The assessing officer had quantified the tax liability at Rs.2,58,536.80, but imposed penalty on Rs.41,83,804.72. The appellate authority was required to consider the co

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Exporter accidentally omitted IGST on exports, HC ordered tax authorities to refund IGST within 12 weeks.
Case-Laws
GST
The petitioner exported goods but inadvertently failed to include the IGST amount paid in Form GSTR-1 for the relevant month. The High Court directed the respondent authorities to manually process and refund the IGST paid by the petitioner on the exported goods within twelve weeks from the date of receiving the order. The petition was disposed of accordingly.
TMI U

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GST Appellate Tribunal for Kerala must be set up within 4 months, as per High Court directive on Section 112 of CGST Act.
Case-Laws
GST
The High Court directed respondents to expeditiously establish the GST Appellate Tribunal in Kerala as per Section 112 of the CGST Act 2017. While noting steps were underway, it ordered completion of the entire selection process within four months. The Court declined to rectify Section 169 by replacing “or” with “and” to mandate service through minimum

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Procedural lapses in GST registration cancellation case. Opportunity of hearing & reasons denied. Appeals dismissed on limitation.
Case-Laws
GST
Order of cancellation of registration passed without providing opportunity of hearing or assigning reasons, appeals dismissed on limitation ground. Coordinate Bench held procedural aspects should be scrutinized diligently, unnecessary to give chance for complaint. Appellate Authority dismissed appeals, revisional power u/s 108 cannot be exercis

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Refund applications under GST Act to be processed within a month, else provide reasons & opportunity of hearing.
Case-Laws
GST
The High Court directed the respondents to process the petitioner's refund applications filed u/s 54 of the Central/Delhi Goods and Services Tax Act within one month. If the respondents intend to reject the applications, they must provide reasons and afford the petitioner an opportunity to be heard before passing an order. The petition was disposed of based on t

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Business can't face double jeopardy – GST authorities can't demand ITC reversal if DGGI already initiated proceedings on same issue.
Case-Laws
GST
The court held that the respondent authority cannot adjudicate a demand for reversal of input tax credit (ITC) on non-business transactions and exempt supplies, when the same issue is already subject to separate proceedings initiated by the Director General of GST Intelligence (DGGI). As the period covered under the impugned order overlaps wi

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Writ Petition Denied Due to Alternative Remedy Under Assam GST Act; Appeal Allowed Without Pre-Deposit Requirement.
Case-Laws
GST
The court held that the parameters for entertaining the writ petition were not satisfied, and the petitioners had an adequate, alternative, and efficacious remedy available u/s 107 of the Assam GST Act, 2017. The court was not inclined to entertain the writ petition challenging the impugned order dated 12.08.2024, as an alternative remedy was available. Howev

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Faulty ITC Refund Order: GSTR Mismatch Ignored, Reconciliation Overlooked.
Case-Laws
GST
Remand order issued in case concerning refund of accumulated input tax credit (ITC) for zero-rated supply due to mismatch in ITC as per GSTR-2B and GSTR-3B. Adjudicating authority faulted for not examining reconciliation statement and passing refund order without sufficient discussion. Appellate authority also failed to address reconciliation issue as required u/s 107(11) of CGST Act. Matter remande

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State Act Section 129(5) allows appeals despite payment; petitioners can challenge orders from 19.10.23 and 12.09.23.
Case-Laws
GST
The High Court held that Section 129(5) of the State Act, which stipulates that upon payment of the entire amount pursuant to a notice u/s 129(3), all proceedings related to that notice shall be deemed concluded, applies only when the entire amount stated in the show cause notice is paid. However, it does not preclude the right to file an appeal against the

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Flawed order for lack of personal hearing & undue delay.
Case-Laws
GST
Petition maintainable – violation of Section 75(4) of UPGST Act – denial of opportunity of personal hearing – violation of principles of natural justice. Opportunity of personal hearing must be provided before assessment/adjudication order against assessee. Neither adjudicating authority issued notice for personal hearing nor granted opportunity to petitioner. Before adverse order in adjudication, personal hearing mu

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GST Dept's Show Cause Notice for Input Tax Credit Recovery Quashed for Lack of Jurisdiction and Proof of Fraud.
Case-Laws
GST
Show Cause Notice u/s 74 of CGST Act lacks jurisdiction as it fails to establish fraud, willful misstatement or suppression of facts by petitioner in availing Input Tax Credit. Proceedings dropped earlier u/s 73 cannot be reopened u/s 74 without fulfilling prerequisites. High Court maintains consistent view that writ petition against jurisdictionally deficient Sh

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Restoration of GST Returns data on Portal
GST
Dated:- 30-9-2024

Please refer to the advisory issued on 24th September, 2024 regarding the archival of return data from the Common Portal after seven years. This data was archived in line with data archival policy. Data archival process was implemented on a monthly basis. Consequently, the return data for July, 2017 and August, 2017 was archived on 01st August and on 01st September respectively.
However, in view of the requests receiv

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Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Odisha
GST
Dated:- 30-9-2024

Dear Taxpayers,
This is to inform taxpayers about recent developments concerning the application process for GST registration. It is advised to keep the following key points in mind during the registration process.
1. Rule 8 of the CGST Rules, 2017 has been amended to provide that an applicant can be identified on the common portal, based on data analysis and risk parameters for Biometric-based Aadhaar Authentication and taking a photograph of the applicant along with the verification of the original copy of the documents uploaded with the application.
2. The above-said functionality

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ion as per the existing process.
5. However, if the applicant receives the link as mentioned in point 3(b), she/he will be required to book the appointment to visit the designated GSK, using the link provided in the e-mail.
6. The feature of booking an appointment to visit a designated GSK is now available for the applicants of Odisha.
7. After booking the appointment, the applicant gets the confirmation of appointment through e-mail (the appointment confirmation e-mail), she/he will be able to visit the designated GSK as per the chosen schedule.
8. At the time of the visit of GSK, the applicant is required to carry the following details/documents
(a) a copy (hard/soft) of the appointment confirmation e-mail
(b) the details of juris

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Finance Act provisions enforced; tax & duty changes effective Nov 1, 2024.
Notifications
GST
This notification brings into force various provisions of the Finance (No. 2) Act, 2024. On the date of publication, sections 118, 142, 148, and 150 come into effect. Sections 114 to 117, 119 to 141, 143 to 147, 149, and 151 to 157 come into force on November 1, 2024. The notification is issued by the Central Board of Indirect Taxes and Customs under the Ministry of Finance, exercising powers co

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Contractor's GST Registration Restored Despite Missed Appeal Deadline; Court Urges Rule Amendments for Fairness.
Case-Laws
GST
The petitioner, a contractor enrolled under the GST Act, 2017, had his GSTN registration canceled due to non-filing of returns for six months. Despite claiming to have handed over documents to an accountant, the petitioner failed to file an appeal within the statutory 90-day period due to being unaware of the proceedings. The court held that the Bombay High Cour

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Taxpayer challenges blocking of input tax credit for alleged forged invoices without actual supply.
Case-Laws
GST
Petitioner sought quashing of intimation blocking input tax credit, alleging forged invoices without actual supply of goods or services. Competent officer had reason to believe the input tax credit claim was fraudulent u/r 86A of GST Rules, 2017. Court held that impugned notices/intimation were within jurisdiction and in accordance with GST Act and Rules. No grounds found to

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Firm seeks migration under GST portal, inability to file returns resolved.
Case-Laws
GST
The petition sought directions for permanent migration of the Petitioner's Firm under the same Goods and Service Tax Number (GSTN) and activation of login credentials on the common portal. The inability to login and migrate prevented the Petitioner from filing returns or paying taxes from July 2017 onwards. In light of the Allahabad High Court judgment in M/s Metro Institutes of Medical Sciences Pvt

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Contradictory stance by tax authorities on GST refund application leads to adverse inference.
Case-Laws
GST
The petitioner's application for GST refund, filed on 08.09.2020, was within the two-year limitation period prescribed u/s 54 of the CGST Act, 2017. The respondents initially treated this application as timely but later rejected a subsequent application dated 28.03.2020 as time-barred, despite it being a continuation of the original timely filed application. The respondents failed

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Fake firms case: Bail granted for alleged ITC fraud without strong evidence.
Case-Laws
GST
Bail granted – creation of fake firms, availing and utilizing ITC – offences u/ss 132(1)(b), 132(1)(c), and 132(5) of CGST Act, 2017 – allegations based on witness statements, no documentary evidence adduced – petitioner languishing in jail since 25.06.2024 – trial unlikely to conclude soon – no apprehension of tampering evidence or flight risk – bail granted on furnishing bail bond of Rs.1,00,000

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