Listen to the Twitter Spaces discussion on latest case laws under GST

CCI Team | Last updated: 15 November 2022

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This article summarises a Twitter Spaces discussion hosted by CAclubindia featuring CA Abhishek Raja, who delved into the latest case laws under GST. The session covered various crucial aspects, including the revision of GST returns, the process for GST registration cancellation, and the responsibility for proving invoice genuineness. It also addressed important points like the condonation of delay in filing appeals, recovery procedures, and the validity of unsigned orders.

Recently, CAclubindia hosted a Twitter Spaces Discussion on "Latest Case Laws under GST" by CA Abhishek Raja.

CA Abhishek Raja highlighted the discussion with examples of recent GST case laws and also responded to the different queries of the fraternity who were engaged in this session.

Now, let us analyse the case laws that was being discussed in this insightful session

Q. 1. Can GST Returns be revised?
1.1 But Supreme Court in "Bharti Airtel" denied revision earlier. Then how this case law is different from that?

Ans: Case Law: Mahalaxmi Infra Contract Ltd - Jharkhand High Court

GST Case Law Updates: Listen to Twitter Spaces Discussion

Q. 2. If GST Registration is canceled then whether Taxpayer should file a revocation application under section 30 or an Appeal under section 107?

Ans:

Case Law: Transworld Educare Pvt Ltd - Bombay High Court
Case Law: SMS Infrastructure - Bombay High Court

Q. 3. Can GST Registration be cancelled on the basis of letter received from DGGI without independent inquiry?

Ans: No.
Case Law: Curil Tradex Pvt Ltd - Delhi HC

Click here for the recording of: Twitter Spaces Discussion on "Latest Case Laws under GST" by CA Abhishek Raja

Q. 4. Can vehicle be detained on the ground that taxpayer has not filed his GST Returns?

Ans: Case Law: Unitac Energy India Pvt Ltd - Kerala HC

Q. 5. We regularly hear that ITC is denied to the Taxpayer considering Fake or Bogus Bills. Who is responsible to prove the genuineness of the invoices or ITC?

Ans: Taxpayer.
Case Law: Surana Industries Ltd. - Karnataka

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Q. 6. Can First Appellate Authority condone the delay in filing of appeal? And if not then what’s the solution?

Ans:

Case Law: Veera Vittala Exports - Karnataka High Court
Case Law: Tvl.Lucky Mydeen Briyani - Madras HC

Direction from HC

Q. 7. Can recovery be made for "admitted GSTR-1 Liability" without issue of SCN?

Ans: No SCN is must.

Case Law: LC Infra - Karnataka HC
Case Law: Mahadeo Construction - Jharkhand HC
Case Law: Refex Industries - Madras HC

Q. 8. Can a Show Cause Notice be considered to be Vague if it doesn't specify allegations to the Assessee?

Ans: Case Law: DM Traders - Allahabad HC

Q. 9. Can Order go beyond allegations in SCN?

Ans: Case Law: Bushrah Export House - Allahabad HC, Lucknow Bench

Q. 10. Can Penalty U/s 129 be levied for "bona fide" mistake also?

Ans: No.
Case Law: Maharaja Cables - MP HC

Q. 11. Cash Paid before due date but return filed late. Whether Interest Liability is there or not as cash is already paid?

Ans: Interest Liability
Case Law: India Yamaha Motors - Madras High Court

Q. 12 What is the validity of Unsigned Order? Not valid

Ans: Case Law: Ramani Suchit - Bombay HC

Click here for the recording of: Twitter Spaces Discussion on "Latest Case Laws under GST" by CA Abhishek Raja

Q. 13. Can Pre-deposit for appeal be made through e-Credit Ledger i.e. ITC?

Ans: Yes

Case Law: Tulsi Ram and Company, Allahabad HC

Q. 14 Renting of Immovable property for Rent. Is this subject to RCM?

Ans: No.
Case Law: Seema Gupta - Delhi HC

Q. 15 Can consistent ill health be a valid reason for the non-filing of the GST Revocation Application? Can High Court Condone the delay in such cases?

Ans: Yes.
Case Law: Super Care Gardens - Telangana HC

FAQ :

Yes, the Mahalaxmi Infra Contract Ltd case from the Jharkhand High Court discussed the possibility of revising GST returns.

If GST registration is cancelled, a taxpayer should file a revocation application under section 30, as per rulings from the Bombay High Court in the Transworld Educare Pvt Ltd and SMS Infrastructure cases.

No, GST registration cannot be cancelled based on a letter from DGGI without an independent inquiry, as established in the Curil Tradex Pvt Ltd case by the Delhi High Court.

The taxpayer is responsible for proving the genuineness of invoices and the eligibility for Input Tax Credit (ITC), according to the Surana Industries Ltd case in the Karnataka High Court.

Yes, the First Appellate Authority can condone the delay in filing an appeal, as indicated by cases like Veera Vittala Exports (Karnataka High Court) and Tvl. Lucky Mydeen Briyani (Madras High Court).

No, a Show Cause Notice (SCN) is mandatory before recovery can be made for admitted GSTR-1 liability, as confirmed by several High Court rulings including LC Infra (Karnataka HC) and Mahadeo Construction (Jharkhand HC).

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Listen to the Twitter Spaces discussion on latest case laws under GST

Now, let us analyse the case laws that was being discussed in this insightful session

Q. 1. Can GST Returns be revised?
1.1 But Supreme Court in "Bharti Airtel" denied revision earlier. Then how this case law is different from that?

Q. 2. If GST Registration is canceled then whether Taxpayer should file a revocation application under section 30 or an Appeal under section 107?

Q. 3. Can GST Registration be cancelled on the basis of letter received from DGGI without independent inquiry?

Q. 4. Can vehicle be detained on the ground that taxpayer has not filed his GST Returns?

Q. 5. We regularly hear that ITC is denied to the Taxpayer considering Fake or Bogus Bills. Who is responsible to prove the genuineness of the invoices or ITC?

Q. 6. Can First Appellate Authority condone the delay in filing of appeal? And if not then what’s the solution?

Q. 7. Can recovery be made for "admitted GSTR-1 Liability" without issue of SCN?

Q. 8. Can a Show Cause Notice be considered to be Vague if it doesn't specify allegations to the Assessee?

Q. 9. Can Order go beyond allegations in SCN?

Q. 10. Can Penalty U/s 129 be levied for "bona fide" mistake also?

Q. 11. Cash Paid before due date but return filed late. Whether Interest Liability is there or not as cash is already paid?

Q. 12 What is the validity of Unsigned Order? Not valid

Q. 13. Can Pre-deposit for appeal be made through e-Credit Ledger i.e. ITC?

Q. 14 Renting of Immovable property for Rent. Is this subject to RCM?

Q. 15 Can consistent ill health be a valid reason for the non-filing of the GST Revocation Application? Can High Court Condone the delay in such cases?

FAQ :

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Listen to the Twitter Spaces discussion on latest case laws under GST

Now, let us analyse the case laws that was being discussed in this insightful session

Q. 1. Can GST Returns be revised? 1.1 But Supreme Court in "Bharti Airtel" denied revision earlier. Then how this case law is different from that?

Q. 2. If GST Registration is canceled then whether Taxpayer should file a revocation application under section 30 or an Appeal under section 107?

Q. 3. Can GST Registration be cancelled on the basis of letter received from DGGI without independent inquiry?

Q. 4. Can vehicle be detained on the ground that taxpayer has not filed his GST Returns?

Q. 5. We regularly hear that ITC is denied to the Taxpayer considering Fake or Bogus Bills. Who is responsible to prove the genuineness of the invoices or ITC?

Q. 6. Can First Appellate Authority condone the delay in filing of appeal? And if not then what’s the solution?

Q. 7. Can recovery be made for "admitted GSTR-1 Liability" without issue of SCN?

Q. 8. Can a Show Cause Notice be considered to be Vague if it doesn't specify allegations to the Assessee?

Q. 9. Can Order go beyond allegations in SCN?

Q. 10. Can Penalty U/s 129 be levied for "bona fide" mistake also?

Q. 11. Cash Paid before due date but return filed late. Whether Interest Liability is there or not as cash is already paid?

Q. 12 What is the validity of Unsigned Order? Not valid

Q. 13. Can Pre-deposit for appeal be made through e-Credit Ledger i.e. ITC?

Q. 14 Renting of Immovable property for Rent. Is this subject to RCM?

Q. 15 Can consistent ill health be a valid reason for the non-filing of the GST Revocation Application? Can High Court Condone the delay in such cases?

FAQ :

Can GST returns be revised?

What should a taxpayer do if their GST registration is cancelled?

Can GST registration be cancelled based solely on a DGGI letter?

Who is responsible for proving the genuineness of invoices when ITC is denied?

Can the First Appellate Authority condone the delay in filing an appeal?

Can recovery be made for admitted GSTR-1 liability without issuing a Show Cause Notice (SCN)?

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Q. 1. Can GST Returns be revised?
1.1 But Supreme Court in "Bharti Airtel" denied revision earlier. Then how this case law is different from that?