Goods and Services Tax

Tax Relief Opportunity: Erroneous Refunds, Transitional Credits & Past Dues.
Circulars
GST – States
Taxpayers can file applications for waiver of interest or penalty u/s 128A of CGST Act for demands related to erroneous refunds, transitional credits, and tax periods from 2017-18 to 2019-20. Applications must be filed after full payment of tax demanded, excluding amounts not payable due to retrospective amendments. Proper officers will examine applications, issue notices for rejection wi

= = = = = = = =

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

= = = = = = = =

Kerala GST Act 2017: Streamlined Adjudication for SCNs by Common Authority Across State to Enhance Taxpayer Services.
Circulars
GST – States
The circular provides instructions for adjudication of show cause notices (SCNs) issued by various verticals under the Kerala State Goods and Services Tax Act, 2017. To ensure uniformity and consistency, a common adjudicating authority is designated for cases involving multiple taxpayers across the state interconnected in a single issue. Joint Comm

= = = = = = = =

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

= = = = = = = =

Court Allows GST Appeals with 10% Pre-Deposit Using Electronic Credit Ledger, Clarifying Input Tax Credit Use.
Case-Laws
GST
The High Court held that petitioners are entitled to pay 10% of the disputed GST amount as a pre-condition for filing an appeal by debiting the amount available in the Electronic Credit Ledger. Section 49 of the TNGST Act allows the use of Electronic Credit Ledger for making any payment towards output tax. The word 'may' in the provision indicates it is not mandat

= = = = = = = =

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

= = = = = = = =

Proposed Amendment to CGST Act Section 16(4) May Ease Restrictions on Input Tax Credit Claims for Taxpayers.
Case-Laws
GST
Section 16(4) of the CGST Act imposes a time limit for claiming input tax credit (ITC), restricting it to the due date of filing the return for September following the relevant financial year or the annual return, whichever is earlier. This provision violates Article 14 of the Constitution by arbitrarily depriving taxpayers of their right to claim ITC despite having

= = = = = = = =

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

= = = = = = = =

Validity of notices against non-existent entities post-amalgamation under CGST Act.
Case-Laws
GST
The High Court addressed the validity of a show cause notice (SCN) and final order issued against a non-existent entity, the rectification of procedural defects, and the applicability of Sections 160 and 87 of the CGST Act, 2017, concerning amalgamated companies. Section 87 seeks to preserve and identify transactions between companies that ultimately amalgamate, fixing liabilities under the

= = = = = = = =

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

= = = = = = = =

GST Registration Cancelled for Fake Invoices and False Business Claims; Court Dismisses Appeal, Suggests Fresh Application.
Case-Laws
GST
Petitioner's GST registration was cancelled as petitioner had stopped business at registered premises and issued fake invoices without actual supply of goods. Original authority found petitioner not conducting business at registered premises based on landlord's statement that premises were leased out to petitioner for iron and steel business from 2012

= = = = = = = =

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

= = = = = = = =

Catering Services to Hospital Inpatients Taxed Under GST as Standalone Food Supply, Not Exempt Healthcare Service.
Case-Laws
GST
The applicant entered into an agreement with the Central Hospital, South Eastern Railway to provide catering services by running the in-house kitchen, for which the hospital is liable to pay consideration. The issue pertains to whether the supply of food to inpatients by the applicant is exempt from GST as a composite supply of healthcare services or is taxabl

= = = = = = = =

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

= = = = = = = =

Dredging and Rejuvenation of Lamphelpat Waterbody in Manipur Exempt from Tax to Support Eco-Tourism and Water Management.
Case-Laws
GST
The supply of works contract services for dredging and rejuvenating Lamphelpat waterbody, a natural water body, to alleviate urban flooding, provide sustainable water source, and promote eco-tourism to the State Government of Manipur is exempted from tax under Serial Number 3A of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 [correspondin

= = = = = = = =

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

= = = = = = = =

Extension of GSTR-3B filing deadline till 30th Nov 2024 for Manipur taxpayers due to exceptional circumstances.
Notifications
GST
The Central Board of Indirect Taxes and Customs has extended the due date for filing GSTR-3B returns for October 2024 till 30th November 2024 for registered persons having principal place of business in Manipur. This notification is effective from 20th November 2024 and issued u/s 39(6) of the Central Goods and Services Tax Act, 2017 on the recommendation of

= = = = = = = =

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

= = = = = = = =

Rules on administrative setup of GST appellate tribunals across India.
Notifications
GST
Notification amends earlier notification regarding constitution of Principal and State Benches of Goods and Services Tax Appellate Tribunal (GSTAT). Changes location of certain State Benches and notifies districts under their jurisdiction. Also notifies sitting/circuit locations for some State Benches along with districts under their jurisdiction. Covers all states/union territories, providing distr

= = = = = = = =

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

= = = = = = = =

Amended tax notification empowers Additional/Joint Commissioners to decide on notices from intelligence wing.
Notifications
GST
This notification amends Table V of Notification No. 02/2017-Central Tax, specifying the powers of Additional/Joint Commissioners of Central Tax to pass orders or decisions regarding notices issued by Directorate General of GST Intelligence officers under various sections of CGST Act, 2017 like 67, 73, 74, 76, 122, 125, 127, 129 and 130. It lists 23 Principal/C

= = = = = = = =

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

= = = = = = = =

Advisory: Authorised e-Invoice Verification Apps
GST
Dated:- 27-11-2024

Dear Taxpayers,
1.GSTN has prepared a consolidated document on authorized B2B e-Invoice verification apps available for download. The said document would serve as a reference to ensure that taxpayers have the most up-to-date information regarding approved B2B e-Invoice verification apps.
2.Taxpayers could access and download the PDF document by clicking on the link below:
https://tutorial.gst.gov.in/downloa

= = = = = = = =

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

= = = = = = = =

Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Madhya Pradesh
GST
Dated:- 27-11-2024

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 funct

= = = = = = = =

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

= = = = = = = =

ith the application 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 Madhya Pradesh.
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

= = = = = = = =

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

= = = = = = = =

Advisory for Reporting TDS Deducted by scrap Dealers in October 2024
GST
Dated:- 27-11-2024

As per Notification No. 25/2024-Central Tax, effective from 10.10.2024, any registered person receiving supplies of metal scrap classified under Chapters 72 to 81 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), from another registered person, is required to deduct TDS under Section 51 of the CGST Act, 2017.
2.In this regard various tickets have been received on the issue

= = = = = = = =

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

= = = = = = = =

Appeal Dismissed: Court Upholds Deadline for Filing Under CGST/SGST Acts; Illness Claim Deemed Unconvincing.
Case-Laws
GST
The petitioner filed appeals against orders under CGST/SGST Acts after a delay of four years. The court held that it cannot normally exercise jurisdiction under Article 226 to extend the time limit for filing appeals u/s 107 of the CGST/SGST Acts, as per the Supreme Court's rulings in Singh Enterprises and Ketan V. Parekh cases. Although Section 5 of the Limitation

= = = = = = = =

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

= = = = = = = =

Uttar Pradesh Motor Vehicle Taxation Act: Court Upholds Purchase Condition for Exemption.
Case-Laws
GST
The High Court upheld the validity of the exemption notification dated 02.03.2023 issued u/s 3 of the U.P. Motor Vehicle Taxation Act, 1997. The notification imposed a condition that the vehicle must have been purchased in the State of Uttar Pradesh to avail the exemption. The Court held that Section 3 does not restrict the State Government's power to impose conditions for granting ex

= = = = = = = =

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

= = = = = = = =

Dispute over GST registration cancellation highlights natural justice violation due to lack of proper notification and communication.
Case-Laws
GST
Confusion regarding cancellation of GST registration order – violation of principles of natural justice. No evidence of proper cancellation order or communication to Petitioner. Petitioner confused about whether remarks constituted order. Show cause notice required reply and personal hearing, but Petitioner neither replied nor attended. Peti

= = = = = = = =

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

= = = = = = = =

Personal hearing mandatory before heavy penalty order; natural justice violated.
Case-Laws
GST
Principles of natural justice violated as petitioner denied opportunity of hearing before passing adverse order. Coordinate bench ruling in BHARAT MINT case affirmed – assessing authority mandated to afford opportunity of personal hearing, irrespective of assessee's choice marked. In context of heavy civil liability assessment order, minimal opportunity of hearing essential to ensure reasoned

= = = = = = = =

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

= = = = = = = =

Court Finds GST Penalty Order Illegal, Orders Release of Goods with Payment; Invoice and E-Way Bill Not Disputed.
Case-Laws
GST
In the present case, the authorities levied penalty u/s 129(1)(b) of the Central Goods and Services Tax Act, 2017 read with Section 20 of the Integrated Goods and Services Tax Act. However, the court observed that the authorities neither challenged the invoice nor the e-way bill produced by the petitioner, nor questioned the purchase of areca nuts from a third

= = = = = = = =

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

= = = = = = = =

GST Circular allows filing rectification for input tax credit claims through returns.
Case-Laws
GST
Interpretation of Section 16(5) of CGST Act regarding input tax credit. Circular issued by Government of India No. 237/31/2024-GST dated 15th October 2024. Petitioner entitled to file rectification application for consideration of input tax credit claim made in return filed, as indicated from demand-cum-show cause notice. Petitioner can file rectification application within stipulated tim

= = = = = = = =

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

= = = = = = = =

GST hike dispute: Petitioner gets relief, gov't entity to reimburse 6% GST paid from Jan-Sept 2022.
Case-Laws
GST
The petitioner sought reimbursement of the additional 6% GST paid from 01.01.2022 to 30.09.2022, as the respondents were paying bills with 12% GST while the petitioner was paying 18% GST. The court held that Respondent No. 4, the State GST Department, confirmed the GST rate was enhanced from 12% to 18%, which Respondent No. 2, a government entity, is liable to pay. Responden

= = = = = = = =

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

= = = = = = = =

Fabric manufacturer wins tax case over CENVAT credit denial due to lack of proper hearing.
Case-Laws
GST
The petitioner challenged the order imposing tax liability and penalty for wrongful availment of CENVAT credit, alleging violation of principles of natural justice and non-consideration of explanations. The HC quashed the order, observing non-application of mind by authorities, non-production of relied-upon documents to petitioner, and failure to examine petitioner's explanations sup

= = = = = = = =

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

= = = = = = = =

Provisions restricting input tax credit on goods/services for construction upheld.
Case-Laws
GST
Writ petition challenging validity of Section 17(5)(d) of CGST Act, 2017 and Section 17(5)(d) of TNGST Act, 2017 dismissed. Supreme Court recently upheld validity of said provisions in Chief Commissioner of Central Goods and Service Tax and Others Vs. M/s.Safari Retreats Private Limited. High Court rejected challenge against provisions following Supreme Court's decision declaring law.
TM

= = = = = = = =

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

= = = = = = = =

Goods matched documents like e-way bill and invoices; detention order quashed despite description mismatch.
Case-Laws
GST
The court held that the goods were accompanied by relevant documents like e-way bill, tax invoice, and the HSN code and quantity mentioned therein matched the actual goods. Despite the goods being physically verified as PVC Aluminum Mixed Cable (Feeder Cable) instead of aluminum cable, the HSN code and tax rate remained the same. The authority failed to prove any mat

= = = = = = = =

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

= = = = = = = =

Goods Inspection Matches E-Way Bill, Lack of Tax Evasion Intent Quashes Penalty.
Case-Laws
GST
E-Way Bill was not properly filled, but upon inspection, no discrepancy was found between the physically available goods and the goods disclosed in the E-Way Bill. The assessee claimed no intent to evade tax. The authorities did not find any intent to evade tax. The High Court held that in cases of mere technical breaches, where substantial compliance is disclosed, physical inspection tallies

= = = = = = = =

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

= = = = = = = =