Ratio of Latest Judgement
Future Consumer Limited Vs State of Madhya Pradesh and Others (Writ Petition No. 29373 of 2024) (Madhya Pradesh High Court)
The Hon’ble High Court examined S. 75(4) regarding the taxpayer’s right to a personal hearing. The petitioner in present facts of the case have neither filed reply to notice ASMT-10 nor the SCN and have not even sought for personal hearing even although the notice ASMT-10 as well as after one- month SCN under section 73 (1) has been issued and sufficient time allowed for filing of the reply and appearance. Further, the Appeal has also not been filed within the prescribed time of limitation after the final order. The Court held that if a person, after receiving a show-cause notice, chooses not to or appear before the authority or file the written reply or request a personal hearing, they cannot later claim opportunity of hearing once the final order is passed.
Note: It is important to note that GST Portal/Common Portal in many of the cases while replying to Show Cause Notice/Notices does not by default provide/select Personal Hearing Option nor does the Portal at times provides the option to select Personal Hearing option. Thus, the proper officer by default must provide opportunity of Personal Hearing before the Adjudication of Show cause Notice/Notice so that Principles of Natural Justice are not violated. The option to not avail Personal Hearing must be with the Taxpayer and should not be Portal driven.
Radhikka Ceramic World Vs the State Tax Officer (WP (MD)No. 1098 of 2021)
(Madras High Court)
The Hon’ble Madras High Court held that the amount of unutilized advance tax under the Tamil Nadu VAT Act, 2006, should be allowed to be carried forward under Section 140 of the Tamil Nadu GST Act, 2017. The Court referred to the decision in Avatar Petro Chemicals (P.) Ltd. v. GST Council (Writ Petition (MD) No. 7093 of 2020, dated March 4, 2022) and emphasized that denying the benefit in GST of such unutilized credit of VAT would be unjust, as these credits were legitimately accumulated under the indirect tax laws in effect prior to July 1, 2017.
Yasho Industries Limited Vs Union of India & ANR. (R/Special Civil Application No. 10504 of 2023) (Gujarat High Court)
The Hon’ble Gujarat High Court ruled that the pre-deposit made by the Appellant using the Electronic Credit Ledger, in accordance with Section 107(6)(b) of the CGST Act, is valid. The Court further directed that the Appeal should be heard on merits, considering the payment made through the Electronic Credit Ledger as valid compliance as per the provisions of Section 107(6)(b) of the CGST Act.
M/S Shree Kunj Bihari Infracon Private Ltd Vs State of U.P. and 2 Others (WRIT TAX No. 1399 of 2024) (Allahabad High Court)
The Hon’ble High Court observed that advising the petitioner to make voluntary payments via letter by the department without issuing any formal show cause notice is not recognized in law. Therefore, the court set aside such letter issued by the department and directed the Authorities to exercise caution in the future.
M/s. Kisan Mouldings Ltd. Vs Union of India (R/SPECIAL CIVIL APPLICATION NO. 12245 of 2024) (Gujarat High Court)
The GST Department passed a ‘summary order’ without providing to the Petitioner any detailed order u/s 73 or 74 of the CGST Act, 2017. Therefore, ‘summary of the order’ which was based on a ‘NO ORDER’ issued under Section 73 and 74 of the GST Act, held to be void and invalid from the outset.
GST PORTAL – NEWS & UPDATES
Update on e-Invoice Reporting Deadline for Taxpayers
As per the advisory dated 13th September 2023, the time limit of 30 days for reporting e-Invoices on IRP portals was initially set for taxpayers with an AATO (Annual Aggregate Turnover) of ₹100 crores and above. This threshold has now been lowered to ₹10 crores and above.
Key Points:
- Effective from 1st April 2025, taxpayers with an AATO of ₹10 crores or more will be restricted from reporting e-Invoices older than 30 days from the date of issue.
- This Rule applies to all document types (Invoices, Credit Notes, Debit Notes) that require an IRN.
- For example, if an invoice is dated 1st April 2025, it must be reported by 30th April 2025. After this, the IRP portals will reject any attempts to report the invoice beyond the 30-day window.
- No restrictions apply to taxpayers with an AATO of less than ₹10 crores at present.
- The reporting deadline will come into effect on 1st April 2025 to allow adequate time for compliance.
- Advisory dated Nov 5th, 2024, on Form GST DRC-03A
It has been observed that some taxpayers have mistakenly used Form DRC-03 (instead of the ‘Payment towards demand’ option on the GST portal) to pay amounts under demand notices such as DRC-07, DRC-08, MOV-09, MOV-11, or APL-04. This has resulted in payments being made but the demands remaining unsettled in the Electronic Liability Register. To address this, a new form GST DRC-03A has been introduced as notified under Notification No. 12/2024 on July 10, 2024.
Key Points:
- Form GST DRC-03A is now available on the GST portal to link payments made via DRC-03 with the corresponding demand orders.
- Only DRC-03 with nature of payment listed as ‘Voluntary’ or ‘Others’ can be used in GST DRC-03A.
- Taxpayers must enter the ARN of the DRC-03 and the relevant demand order number on the portal. The system will auto-populate the necessary details for payment adjustment.
- After the adjustment, the updated demand status will be reflected in the taxpayer’s liability ledger.
Taxpayers are advised to use GST DRC-03A to ensure proper closure of demand orders and correct posting in the liability register.
CBIC Instructions: Hearing vide video conferencing in virtual mode has been made mandatory for all departmental Quasi-Judicial and Appellate Authorities.
F.No.390 /Misc/3/2019-JC dated 05.11.2024
Instructions have been issued by CBIC wherein hearing vide video conferencing (VC), i.e. in virtual mode has been made mandatory for all departmental quasi-judicial and appellate authorities. Further it has been mentioned that a physical hearing may only be allowed in exceptional cases, upon a specific request from the concerned party, with the reasons for such a request being recorded in writing by the authority.
Disclaimer: Pursuant to the Bar Council of India rules, we are not permitted to solicit work and advertise. You, the reader acknowledges that there has been no advertisement, personal communication, solicitation, invitation or inducement of any sort whatsoever from us or any of our members to solicit any work through this newsletter. The information provided in this newsletter is solely available at your request and is for informational purposes only, it should not be interpreted as soliciting or advisement. We are not liable for any consequence of any action taken by the reader relying on material/ information provided in the newsletter. In cases where the reader has any legal issues, he/she must in all cases seek independent legal advice. Any information obtained or materials used from this newsletter is completely at the reader’s volition and any transmission, receiptor use of the contents of this newsletter would not create any lawyer-client relationship.
LEGAL MAXIMS/ PHRASES
Legal Maxim/ Phrase | Legal Principle/ Concept |
Habeas corpus
| A writ to have the body of a person to be brought in before the judge. |
Injuria sine damno | Injury without damage. |
Ignorantia juris non excusat | Ignorance of the law excuses not or Ignorance of law excuses no one. |
Ipso facto | By the mere fact. |
In promptu | In readiness |
In lieu of | Instead of. |
In personam | A proceeding in which relief I sought against a specific person. |
Inter-state | From one state to another state. |
Intra-state | Within the same state. |
Innuendo
| Spoken words which are defamatory because they have a double meaning. |
In status quo | In the present state. |
Inter alia | Among other things. |
DUE DATES
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DUE DATES – GST COMPLIANCES IN NOVEMBER 2024 | |||
Monthly | Quarterly | Other Due Dates | |
GSTR-3B (Oct,2024) 20th November 2024 | GSTR-3B (Oct-Dec, 2024) 22nd January 2024, 24th January 2024 | GSTR-5 (Oct,2024) 13th November 2024 | GSTR-5A (Oct,2024) 20th November 2024 |
GSTR-1 (Oct,2024) 11th November 2024 | GSTR-1 (Oct-Dec, 2024) 13th January 2024 | GSTR-6 (Oct,2024) 13th November 2024 | GSTR-7 (Oct,2024) 10th November 2024 |
IFF (Optional) (Oct,2024) 13th November 2024 | CMP-08 (Oct-Dec, 2024) 18th January 2024 | GSTR-8 (Oct,2024) 10th November 2024 | RFD-10 2 years from the last day of the quarter in which supply was received |
Disclaimer: Pursuant to the Bar Council of India rules, we are not permitted to solicit work and advertise. You, the reader acknowledges that there has been no advertisement, personal communication, solicitation, invitation or inducement of any sort whatsoever from us or any of our members to solicit any work through this newsletter. The information provided in this newsletter is solely available at your request and is for informational purposes only, it should not be interpreted as soliciting or advisement. We are not liable for any consequence of any action taken by the reader relying on material/ information provided in the newsletter. In cases where the reader has any legal issues, he/she must in all cases seek independent legal advice. Any information obtained or materials used from this newsletter is completely at the reader’s volition and any transmission, receiptor use of the contents of this newsletter would not create any lawyer-client relationship.