Goods and Services Tax

Central Excise non-payment appeal revived after quashing dismissal order on deposit undertaking.
Case-Laws
GST
The order dismissing the appeal due to non-payment of the mandatory pre-deposit amount u/s 35F of the Central Excise Act, 1944 was challenged. The court relied on a previous judgment where it was held that there was no intent to avoid payment of the pre-deposit, and the Revenue Board had provided a facility for making such pre-deposits. Consequently, the court quashed the appel

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Taxpayer wins remand on assessment case over lack of due process, gets chance for fresh hearing.
Case-Laws
GST
Petitioner challenged the impugned order alleging violation of principles of natural justice, being unaware of the order and preceding notices, and discrepancy between GSTR 1 and GSTR 3B filings. The High Court found the petitioner may have a case on merits, set aside the impugned order, and remitted the case to the respondent for fresh orders on merits and in accordance with l

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Faulty orders over Input Tax Credit carry forward without fair hearing quashed; re-adjudication ordered.
Case-Laws
GST
Non-application of mind in passing orders regarding carry forward of Input Tax Credit, resulting in violation of principles of natural justice. Orders quashed due to contradictory statements about personal hearing granted or not. Proper Officer directed to re-adjudicate Show Cause Notices after considering petitioner's reply and contentions that input tax credit was car

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Lack of natural justice led to faulty tax computation, corporate unawareness unacceptable but relief granted.
Case-Laws
GST
Principles of natural justice violated due to errors apparent on record. Petitioner claimed inability to respond or participate due to unawareness of proceedings. Court held that tax computation erred by considering total turnover instead of turnover difference between profit and loss account and GSTR 9. Petitioner's explanation of unawareness unacceptable for a la

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GST reversal of ITC due to GSTR mismatch set aside; reconsideration ordered after 10% tax deposit.
Case-Laws
GST
The court held that the reversal of Input Tax Credit (ITC) by the department due to discrepancy between GSTR 3B and auto-populated GSTR 2A violated principles of natural justice as the petitioner was not provided a reasonable opportunity to contest the tax demand on merits. The court set aside the impugned order and remanded the matter for reconsideration, subject to the cond

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Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Dadra and Nagar Haveli and Daman and Diu AND Chandigarh
GST
Dated:- 27-8-2024

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 t

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based Aadhaar Authentication as mentioned in point 3(a), she/he can proceed with 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 Dadra and Nagar Haveli, Daman and Diu AND Chandigarh.
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 r

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Hasty order against GST registration cancellation overturned for lack of fair opportunity.
Case-Laws
GST
Impugned order passed on 24.01.2024, prior to expiration of 30-day response period granted in show cause notice issued on 26.12.2023, violating principles of natural justice. Petitioner entitled to adequate time to gather defense materials like e-way bills, e-invoices after registration restoration on 22.01.2024. Failure to provide such opportunity renders impugned order invalid. Pet

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Vague Show Cause Notice Violates Natural Justice by Lacking Details and Hearing Date for Input Tax Credit Dispute.
Case-Laws
GST
The impugned show cause notice (SCN) was cryptic and lacked specific details of allegations, merely referring to a statutory provision without providing any clue regarding transactions resulting in wrongful availment of Input Tax Credit (ITC). The SCN failed to satisfy the requisite standard, violating principles of natural justice by not enabling the petition

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Court rejects review plea; upholds GST order. No apparent error found. Petitioner's reliance on case-law misplaced.
Case-Laws
GST
Review petition dismissed for lack of grounds permissible under law. Court found no mistake or error apparent on record to warrant review of the impugned order passed with consent of parties. Petitioner's reliance on Bombay High Court decision misplaced as it dealt with typographical error. Petition devoid of merit, dismissed on contest without costs. Refusal

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Suspension upheld for GST officer over improper registration issuance without verification.
Case-Laws
GST
GST officer's suspension upheld based on allegations of issuing registration without proper verification. Registration issued to Prabhat Singh without verifying field survey report. Court found no infirmity in suspension order to prevent tampering of evidence. Respondents directed to complete disciplinary proceedings within six months. Petition dismissed.
TMI Updates – Highlight

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Bail Denied in Fraud Case Involving Fake Companies and Illegal Tax Credit Claims Under GST Laws.
Case-Laws
GST
A bail application was rejected in a case involving the creation of fake companies, appointment of fictitious directors/ partners/ proprietors, and illegal passing of inadmissible Input Tax Credit under the Goods and Services Tax (GST) laws. The accused, without the knowledge of the purported directors/staff, utilized invoices from fictitious suppliers to wrongfully avail and p

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Introduction of RCM Liability/ITC Statement
GST
Dated:- 24-8-2024

To assist taxpayers in correctly reporting Reverse Charge Mechanism (RCM) transactions, a new statement called "RCM Liability/ITC Statement" has been introduced on the GST Portal. This statement will enhance accuracy and transparency for RCM transactions by capturing the RCM liability shown in Table 3.1(d) of GSTR-3B and its corresponding ITC claimed in Table 4A(2) and 4A(3) of GSTR-3B for a return period. This statement will be applicable from tax period August 2024 onwards for monthly filers and from the quarter, July-September-2024 period for quarterly filers. The RCM Liability/ITC Statement can be accessed using the navigation: Services >> Ledger >

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e hasn't paid corresponding liability by declaring the same in table 3.1(d) of GSTR-3B, in such cases taxpayer will be needed to fill a negative value of such excess claimed ITC as RCM as opening balance in RCM Statement.
* In case taxpayer need to reclaim the RCM ITC, which was reversed in earlier tax periods through Table 4(B)2 of GSTR-3B, if eligible, he can reclaim such RCM ITC in Table 4A(5) of GSTR-3B. Please note that such RCM ITC shall not be reclaimed through Table 4(A)2 and 4(A)3 of GSTR-3B. Such RCM ITC reversal need not to be reported as RCM ITC opening balance.
For Opening Balance pls reconcile till tax Period:
* Monthly filers:Report the opening balance considering RCM ITC till the July-2024 return period.
* Quarterly f

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Advisory for furnishing bank account details before filing GSTR-1/IFF Notification No. 38/2023 – Central Tax New Delhi, the 4th August, 2023
GST
Dated:- 24-8-2024

1. As per Rule 10A of Central Goods and Services Tax Rules, 2017 notified vide notification no. 31/2019 dated 28.06.2019, a taxpayer is required to furnish details of a valid Bank Account within a period of 30 days from the date of grant of registration, or before furnishing the details of outward supplies of goods or services or both in FORM GSTR-1 or using Invoice Furnishing Facility (IFF), whichever is earlier.
2. Advisory and various communications have already been issued time to time to inform the taxpayers regarding furnishing the details of a valid Bank Ac

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Court Grants Interim Protection to Petitioner, Questions Validity of Tax Notification, Awaits Force Majeure Justification.
Case-Laws
GST
The High Court prima facie found the notification No. 56/2023 issued by the Central Board of Indirect Taxes and Customs to be inconsistent with Section 168(A) of the Central GST Act, 2017. Consequently, any actions based on the said notification would fail. While acknowledging the petitioner's entitlement to reliefs proposed in the Financial Bill 2024,

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Revocation of GST registration: Court grants relief to petitioner due to lack of opportunity for personal hearing.
Case-Laws
GST
Rejection of petitioner's appeal u/s 107 of the Central Goods and Services Tax Act, 2017 for cancellation of GST registration. Petitioner explained delay in availing appellate remedies due to mitigating circumstances. Petitioner afforded opportunity to be heard in proceedings relating to revocation application but was remiss in not availing the same. Petitione

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Delay in communicating order extends time limit for filing appeal.
Case-Laws
GST
The High Court accepted the petitioner's contention that they were prevented from filing an appeal within the stipulated time due to the delay in communicating the impugned order. Despite the provision stating that the limitation period commences from the date of passing the order, the court held that since there is a provision for filing an appeal, it necessarily implies that the factual aspects shall be e

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Tax demand order set aside – Mismatch in GST returns; Pay 10% demand & reply to notice.
Case-Laws
GST
The court set aside the impugned order pertaining to tax demand arising from mismatch between GSTR 3B returns and auto-populated GSTR 2A, subject to petitioner remitting 10% of disputed tax demand and submitting reply to show cause notice within two weeks. The order was passed without considering petitioner's objections, necessitating opportunity to contest demand on merits.
TMI Upd

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Construction firm's revision plea wrongly dismissed on limitation by High Court.
Case-Laws
GST
Revision petitions filed within time limit granted by High Court, rejecting them on ground of li

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Tax Demand Challenge: Breach of Natural Justice as Court Grants Petitioner Another Chance After Initial Denial.
Case-Laws
GST
Violation of principles of natural justice occurred as the petitioner was not provided a reasonable opportunity to contest the tax demand on merits. The petitioner's reply enclosed only GSTR 9, GSTR 9C, and income tax documents, failing to provide all relevant documents to establish that the services fall within the scope of Section 9(3) of the applicable GST ena

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Goods and Services Tax Network (GSTN) is organising GST Analytics Hackathon to drive innovation in tax compliance through predictive analytics
GST
Dated:- 23-8-2024

Hackathon would take place over 45 days from the start of registration to the final date for submission of developed prototypes
The Goods and Services Tax Network (GSTN) is organising the GST Analytics Hackathon, an initiative to drive innovation in tax compliance through predictive analytics. This challenge invites Indian students, researchers, and professionals from startups and companies to develop a predictive model for GST analytics framework. The Hackathon would take place over 45 days from the start of registration to the final date for submission of develo

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Bail Granted in Alleged Fraud Case Over Wrongful ITC Using Fake Invoices; Conditions Include Travel Restrictions.
Case-Laws
GST
Petitioner sought regular bail in case involving alleged wrongful Input Tax Credit (ITC) availed using fictitious invoices from non-existent/suspicious firms. As per Section 132(1)(b) and (c) of HGST/CGST Act, issuing invoice without supply or availing ITC using such invoice, where tax evaded or ITC wrongly availed exceeds Rs. 500 lakhs, is punishable with up t

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Court dismisses petition challenging GST adjudication order for lack of hearing, directs filing appeal with costs.
Case-Laws
GST
Challenge to adjudication order u/s 73(9) of CGST/WBGST Act, 2017 – petitioners claimed no opportunity of hearing, violating principles of natural justice and CBIC circular. Court held petitioners' response was considered by proper officer as noted in order. Sufficiency of response cannot be subject matter of writ petition under Article 226. Though petitioners

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Accused of Rs.15 crore tax fraud through fake transactions, granted bail after 2 years in custody subject to bond & conditions.
Case-Laws
GST
The applicant sought regular bail, accused of availing wrongful input tax credit benefits worth Rs.15.58 crores through fictitious transactions with 38 firms. Considering the nature of allegations in the FIR, punishment of 5 years, arrest in June 2024, and attachment of applicant's firm assets, the High Court allowed bail upon executing a bond of

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Firm wins right to access GST records from authorities to challenge registration cancellation.
Case-Laws
GST
The High Court directed the respondent to provide the petitioner with physical or soft copies of the GST returns and documents available with the respondent, within one week. This order was issued in response to the petitioner seeking copies of these documents to enable pursuit of appellate remedies against the cancellation of the firm's GST registration. The petition was dispose

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Quashed order for lack of due process; remanded to allow hearing on import duty exemption for brooms.
Case-Laws
GST
The High Court quashed the impugned Order-In-Original dated 31.12.2020, which was passed in violation of principles of natural justice by not granting an opportunity of hearing to the petitioner and not considering the petitioner's reply to the show-cause notice. The matter was remanded back to the adjudicating authority to pass a fresh de novo order after giving an opport

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