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

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

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

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

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

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