GST
Incorrect GSTIN In Delivery Challan Alone Cannot Attract Penalty: GSTAT Thiruvananthapuram
The Thiruvananthapuram Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) on 30 October held that an incorrect GSTIN mentioned in a delivery challan due to a genuine clerical error cannot, by itself, justify a penalty when no evidence establishes a connection between the taxpayer, supplier or transporter and the GSTIN holder. A Bench comprising Vice-President Subramanya Rayaprol and Technical Member Ramamoorthi Sriram allowed the appeal filed by Kurian Abraham Pvt. Ltd. and set...
GSTAT Rajkot Dismisses 8 Revenue Appeals, Upholds ITC Refund Relief To Reliance Industries
The GST Appellate Tribunal, Rajkot Bench, has dismissed eight appeals filed by the Revenue and upheld refund relief granted to Reliance Industries Limited for unutilised input tax credit (ITC) distributed by its Input Service Distributor (ISD) to its Special Economic Zone (SEZ) unit.A bench of Judicial Member Pramod Kumar Rai and Technical Member Kishori Lal held that the SEZ unit could claim a refund of the unutilised ITC because the supplier could not file a refund application for credit...
E-Way Bill Value Alone Cannot Establish Taxable Turnover Of Job Worker: GSTAT Chandigarh
The Chandigarh Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) on 30 October held that the value of goods reflected in e-way bills cannot be treated as a job worker's taxable turnover without evidence establishing that the goods were actually supplied by the job worker or that tax was evaded. A Bench comprising Judicial Member Jatinder Pal Singh and Technical Member Pradeep Kumar Goel allowed the appeal filed by Mittal Cutters & Allied Works (P) Ltd. and set aside the order...
IIM Raipur Foundation's Consultancy Under Rural Livelihood Project Attracts 18% GST: Chhattisgarh AAR
The Chhattisgarh Authority for Advance Ruling (AAR) has held that consultancy services provided by IIM Raipur Foundation for Entrepreneurship Development under a rural livelihood incubation project attract GST at 18%. A Bench comprising Joint Commissioners Yachana Tambey and Arvind Kumar considered the Foundation's application seeking a ruling on the GST treatment of its services and funds administered under the Chhattisgarh State Rural Livelihoods Mission (CGSRLM) Incubation Project. It...
No GST Penalty On Goods Sent For Job Work Without Tax Liability: GSTAT Ernakulam
The Ernakulam Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) on 30 October held that the penalty under Section 129 of the Central Goods and Services Tax (CGST) Act, 2017, cannot be imposed unless the show cause notice specifies the provisions of law allegedly violated. A Bench of Vice President Subramanya Rayaprol and Technical Member Ramamoorthi Sriram allowed an appeal filed by Oxino PEB Pvt. Ltd. against a penalty imposed after its goods were found being unloaded at premises...
Support Services To Overseas Group Companies Are Exports, Not Intermediary Services: GSTAT New Delhi
The Goods and Services Tax Appellate Tribunal (GSTAT), New Delhi, on 30 October held that support services provided by an Indian entity to its overseas group companies on a principal-to-principal basis qualify as export of services and do not constitute intermediary services under the Integrated Goods and Services Tax (IGST) Act, 2017. A Division Bench of President Justice Dr. Sanjaya Kumar Mishra and Technical Member Anil Kumar Gupta allowed seven appeals filed by Expedia Online Travel...
Gujarat High Court Rejects Challenge To State Tax Inspector's Authority To Intercept Vehicles Carrying Goods
The Gujarat High Court has rejected a taxpayer's challenge to a State Tax Inspector's authority to sign Form GST MOV-01, which is issued during the interception of vehicles carrying goods for inspection. The court held that a 2019 order had expressly authorised State Tax Inspectors to intercept conveyances and inspect documents, devices, and goods.A bench of Justice Sangeeta K. Vishen and Justice P. M. Raval dismissed a petition filed by M/s Riddhi Siddhi Enterprises challenging the detention...
GSTAT Agra Upholds ₹1.78 Lakh Penalty On MG Traders For Expired E-Way Bill
The Goods and Services Tax Appellate Tribunal (GSTAT), Agra, on 30 October dismissed the second appeal filed by MG Traders and upheld the penalty of approximately Rs. 1.78 lakh imposed on the taxpayer. A Bench of Judicial Member Ajeet Singh and Technical Member Vivek Kumar held that transporting goods on an expired e-way bill amounts to movement of goods without a valid e-way bill, attracting penalty under Section 129 of the Central Goods and Services Tax (CGST)/Uttar Pradesh Goods and Services...
Bombay High Court Quashes Denial Of ₹6.29 Crore Transitional ITC Over Wrong TRAN-1 Entry
The Bombay High Court on 30 October allowed a petition filed by Laxmi Organic Industries Limited challenging the denial of transitional credit of Rs. 6.29 crore on the ground that it had been claimed under an incorrect provision of the Central Goods and Services Tax (CGST) Act, 2017. A Bench of Justices M.S. Karnik and Sandesh D. Patil held that transitional input tax credit (ITC) cannot be denied merely because a taxpayer mentioned an incorrect provision or column in Form TRAN-1, when its...
Madhya Pradesh High Court Refuses To Interfere With ₹1.78 Crore GST Demand Over Bogus ITC
The Madhya Pradesh High Court, on 4 November, declined to interfere with a GST demand of Rs. 1.78 crore, holding that disputes involving alleged fraudulent availment of Input Tax Credit (ITC) and disputed questions of fact should be examined through statutory appellate proceedings. A Division Bench of Chief Justice Alpesh Y. Kogje and Justice Vivek Jain dismissed a writ petition filed by Maa Narmada Aluminium Extrusion Private Limited, challenging the GST proceedings initiated against it. It...
Interest And Late Fee Must Be Paid For Revocation Of GST Registration Cancellation: GSTAT Hyderabad
The GST Appellate Tribunal at Hyderabad (GSTAT), on 6 November held that taxpayers seeking revocation of GST registration cancellation for non-filing of returns must pay applicable interest and late fee in addition to the outstanding tax. A Bench comprising Judicial Member A P Ravi and Technical Member Duvvuri Krishna Srinivas allowed an appeal filed by the department against the First Appellate Authority's order dated 31 August 2021, which had revoked the cancellation of registration of Sri...
E-Way Bills, Invoices And Bank Payments Alone Cannot Prove Actual Receipt Of Goods For ITC: GSTAT Agra
The Goods and Services Tax Appellate Tribunal (GSTAT), Agra, on 5 November held that producing tax invoices, e-way bills and bank payment records is not sufficient to establish the actual receipt of goods for claiming Input Tax Credit (ITC), particularly when the supplier is found to be non-existent. A Bench of Judicial Member Ajeet Singh and Technical Member Vivek Kumar dismissed an appeal filed by Prakash Iron Foundry, holding that the burden of proving the genuineness of an ITC claim rests...