TAXWIZ 16th April, 2021 - Swamy Associates
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TAXWIZ 16th April, 2021 Last fortnight saw an important judgement by the Hon’ble Supreme Court in the case of Ghanashyam Misra, setting at naught the theory of “Precedence of Crown’s Debts” under IBC regime. Holds that any claim which was not reported to the Resolution Professional in accordance with IBC code, including tax dues would stand extinguished. The woes of industry ever since the introduction of GST as to the harsh provisions under the GST law, has finally caught the attention of the Hon’ble Supreme Court, which reportedly observed “The Parliament had intended the GST to be a citizen friendly tax structure, but the purpose of the Act is lost by the manner in which tax law is enforced in our country”. It is high time that the Government gives a serious thought to the issue and take remedial measures. www.swamyassociates.com swamy associates
Table Of Content
1 GST Case Laws
2 Revenue and Statistics
3 GSTN Portal Updates
4 News
5 Customs
6 The Legacy
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GST CASE LAWS
1ANURAG SURI 2021-TIOL-802-
HC-ORISSA-GST
The SCN and Order passed by
4
I-TECH PLAST INDIA PVT. LTD
TS-153-AAR(GUJ)-2021-GST
Gujarat AAR holds, even after
the State GST authorities are amendment in section 16 (4)
quashed as the proceedings ITC cannot be taken for the
on the same issue for the Debit Notes raised in 2020-21,
same period already initiated for the supplies made in 2018-
by the Central GST authorities. 19.
2SHRI NANDHI DHALL MILLS
INDIA PVT LTD 2021-TIOL-
828-HC-MAD-GST
Amounts paid during
investigation are not payments
under Sec. 74 (5). High Court
orders refund of amount
collected during investigation.
3
KALYAN JEWELLERS INDIA LTD
2021-TIOL-12-AAAR-GST
5
ARVIND ENVISOL LTD 2021-
TIOL-112-AAR-GST
Supply, erection and
Gift Vouchers are a medium of commissioning of waste-water
payment and neither goods nor management plant together
services. GST to be paid at the with operation &
time of issue of such vouchers maintenance service
if the underlying goods are constitutes a composite
identified. supply of works contract.
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GST CASE LAWS
6PIONEER BAKERS 2021-VIL-
196-AAR
Supply of cakes, chocolates,
7
BHARAT EARTH MOVERS
LIMITED 2021-VIL-192-AAR
Supply of various goods and
etc. for consumption in the services, by different cost
premises is supply of centers of the applicant, which
restaurant services. Supply of together constitute supply of
items like knife, caps, metro coaches, is a composite
decorative items are supply of supply.
goods and not composite
supply.
8
KARAIKAL PORT PVT LTD
2021-TIOL-113-AAR-GST
The AAR holds that the
services of loading,
unloading, packing, storage or
warehousing, provided by the
Port in connection with
imported "wheat" is not
eligible for exemption to such
services extended for
Birthday Party game: "agricultural produce".
Identify the goods and Imported wheat would not
services in the picture. satisfy the definition of
agricultural produce.
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REVENUE AND STATISTICS
• GST revenue collection for March 2021 sets new record
with a gross collection of ₹1,23,902 Crores.
LINK:https://pib.gov.in/PressReleasePage.aspx?PRID=17089
30#_ftn1
www.swamyassociates.com swamy associatesREVENUE AND STATISTICS
STATE-WISE GROWTH OF GST REVENUES DURING MARCH 2021
State Mar-20 Mar-21 Growth
1 Jammu and Kashmir 276.17 351.61 27%
2 Himachal Pradesh 595.89 686.88 15%
3 Punjab 1,180.81 1,361.85 15%
4 Chandigarh 153.26 165.27 8%
5 Uttarakhand 1,194.74 1,303.57 9%
6 Haryana 4,874.29 5,709.60 17%
7 Delhi 3,272.99 3,925.97 20%
8 Rajasthan 2,820.44 3,351.79 19%
9 Uttar Pradesh 5,293.72 6,265.01 18%
10 Bihar 1,055.94 1,195.75 13%
11 Sikkim 189.33 213.66 13%
12 Arunachal Pradesh 66.71 92.03 38%
13 Nagaland 38.75 45.48 17%
14 Manipur 35.89 50.36 40%
15 Mizoram 33.19 34.93 5%
16 Tripura 67.1 87.9 31%
17 Meghalaya 132.72 151.97 15%
18 Assam 931.72 1,004.65 8%
19 West Bengal 3,582.26 4,386.79 22%
20 Jharkhand 2,049.43 2,416.13 18%
21 Odisha 2,632.88 3,285.29 25%
22 Chhattisgarh 2,093.17 2,544.13 22%
23 Madhya Pradesh 2,407.40 2,728.49 13%
24 Gujarat 6,820.46 8,197.04 20%
25 Daman and Diu 94.91 3.29 -97%
26 Dadra and Nagar Haveli 168.89 288.49 71%
27 Maharashtra 15,002.11 17,038.49 14%
29 Karnataka 7,144.30 7,914.98 11%
30 Goa 316.47 344.28 9%
31 Lakshadweep 1.34 1.54 15%
32 Kerala 1,475.25 1,827.94 24%
33 Tamil Nadu 6,177.82 7,579.18 23%
34 Puducherry 149.32 161.04 8%
35 Andaman and Nicobar Islands 38.58 25.66 -33%
36 Telangana 3,562.56 4,166.42 17%
37 Andhra Pradesh 2,548.13 2,685.09 5%
38 Ladakh 0.84 13.67 1527%
39 Other Territory 132.49 122.39 -8%
40 Centre Jurisdiction 81.48 141.12 73%
Grand Total 78693.75 91869.7 17%
www.swamyassociates.com swamy associatesREVENUE AND STATISTICS • Provisional Net Indirect Tax collections (GST & Non-GST) for the Financial Year 2020-21 show growth of more than 12% compared to actual Revenue Receipts in FY 2019-20. Net Indirect Tax collections represent 108.2% of the Revised Estimates of Rs. 9.89 lakh Crores of Indirect Taxes for the F.Y. 2020-21. LINK:https://pib.gov.in/PressReleasePage.aspx?PRID=1711352 www.swamyassociates.com swamy associates
GSTN Portal Updates
• Additional FAQs on e-invoice released.
LINK:https://www.gstn.org.in/assets/mainDashboard/Pdf/GST%2
0e-invoice%20System%20-%20FAQs%20
%20Version%201.4%20Dt.%2030-3-2021.pdf
• Taxpayer functionalities for Taxpayers on GST Portal.
LINK:https://tutorial.gst.gov.in/downloads/news/newfunctionalit
ies_compilationmarch2021.pdf
• New features of Form GSTR-2B & GSTR-3B made available to
taxpayers under QRMP Scheme.
LINK:https://www.gst.gov.in/newsandupdates/read/464
• Updates in Forms GSTR-1, GSTR-3B and Matching Offline Tool
for taxpayers in QRMP Scheme.
LINK:https://www.gst.gov.in/newsandupdates/read/466
www.swamyassociates.com swamy associatesGSTN Portal Updates
• Auto-population of e-invoice details into GSTR-1.
For the month of March, 2021, the auto-population of e-
invoices into GSTR-1 (of March, 2021) is still in progress,
therefore, notified taxpayers who are reporting e-invoices,
are advised not to wait for the complete auto-population,
and instead proceed with preparation and filing of GSTR-1
for March, 2021 (by the due date), based on actual data as
per their records.
LINK:https://www.gst.gov.in/newsandupdates/read/460
• Clarification on payment of tax under QRMP Scheme for
the month of March 2021.
LINK:https://www.gst.gov.in/newsandupdates/read/462
• Clarifications with respect to problems wherein HSN
codes are not being accepted in e-invoices/ e-way bills
LINK:https://www.gst.gov.in/newsandupdates/read/463
www.swamyassociates.com swamy associatesNEWS
• Bringing Petro • SC to take up 17
Products under GST petitions filed by tour
alone won’t lower operators on April
prices. 29th.
LINK:http://gstcouncil.go LINK:http://gstcouncil.gov
v.in/sites/default/files/gst .in/sites/default/files/gst-
- articles/05-04- articles/6-4-
2021_fuel-price- 2021_petitions-filed.pdf
crude.pdf
CBIC
• Don’t attach assets at
the drop of a hat
• Contrary rulings on ITC
in CSR cases create LINK:http://gstcouncil.gov.i
confusion n/sites/default/files/gst-
articles/8-4-2021_attach-
LINK:http://gstcouncil.go assets.pdf
v.in/sites/default/files/gst
-articles/7-4-
2021_rulings-on-ITC.pdf
www.swamyassociates.com swamy associatesNEWS
• No notice for payment of • Loan moratorium to GST
Service Tax/GST to be return filing extension.
issued to lawyers: Orissa
HC. LINK:https://www.livemint.co
m/news/india/loan-
LINK:https://www.taxscan.in/n moratorium-to-gst-return-
o-notice-for-payment-of- filing-extension-maharashtra-
service-tax-gst-to-be-issued-to- cm-seeks-relief-measures-
lawyers-orissa-hc-directs-gst- from-pm-modi-
commissioner-to-issue-clear- 11618479812882.html
instructions/109469/
• GST collections to drop
20% in May due to state
lockdown-like curfews,
state experts.
LINK:https://economictimes.
indiatimes.com/news/econo
my/indicators/gst-
collections-to-drop-20-in-
may-due-to-state-lockdown-
like-curfews-say-
experts/articleshow/820664
39.cms
www.swamyassociates.com swamy associatesNEWS
• GST to be levied on underlying goods, services in gift
vouchers, rules AAAR
CBIC
www.swamyassociates.com swamy associatesCUSTOMS
CASE LAWS
1
M/S. EMPIRE EXPORTS, AL –
HILAI STORAGE 2021 (4) TMI
135 - MADRAS HIGH COURT
2
M/S. JAYASAKTHI PAPERS 2021
(4) TMI 83 - MADRAS HIGH
COURT
The importer cannot be fastened 'Stock lot' in normal parlance
with any rent or demurrage in refers to those goods whose
respect of goods detained by transaction value is less than the
Customs. However, either the market value as they were
importer or the customs purchased during clearance sale
authority, whoever is or distress sale. However, DGFT
responsible for the delay must has ascribed a particular
bear the burden. But, if there is meaning, that if the imported
any delay due to Court, the goods are without description
maxim 'actus curiae neminem for each category of paper
gravabit' will become applicable. contained in the bundle, then it
would be called stock lot. Since
the imports have been
categorised as falling under
different heads, they would not
constitute a stock lot and seizure
is unwarranted.
www.swamyassociates.com swamy associatesCUSTOMS
CASE LAWS
3
DHL EXPRESS INDIA PVT. LTD
CSTA NO. 5/2018 KARNATAKA
HIGH COURT 5
M/S. KAMDAR GLOBAL
SOLUTIONS PVT. LTD 2021 (4)
TMI 215 - CESTAT CHENNAI
Instead of paying Rs.4,273/- as When the goods are imported/
Customs duty, Rs.42,31,718/- intended for use by the
has been paid due to clerical government for the public
error in adopting exchange rate. purpose and especially when
After a long battle finally the HC there is worldwide pandemic of
orders refund, after almost 12 COVID-19, the departmental
years. authorities ought to have
"We shall strive to be at viewed the same in the right
the service of the country perspective. Accordingly
department appeal has been
and its citizens" - CBIC
dismissed.
Citizens Charter.
4
HINDUSTAN LEVEL LTD 2021-
TIOL -0865-HC-MAD
HC orders Amendment to BOE
as prayed for. Introduction of
GST cannot take one to Jurassic
age and deny them the relief.
www.swamyassociates.com swamy associatesCUSTOMS
CASE LAWS
6
BALDEEP SINGH 2021 (4) TMI
350 - CESTAT NEW DELHI
For passing a valid adjudication
7
M/S. DOOSAN INFRACORE
CONSTRUCTION EQUIPMENT
INDIA PVT. LTD 2021 (4) TMI 303
- CESTAT CHENNAI
order, valid service of show
cause notice is essential. After the slump sale agreement
Further, substituted service by of the excavator division, the
way of affixation on the notice appellant becomes the owner of
board of the Department is by the goods imported by the seller
way of last resort. Revenue or can be said to be in the shoes
failed to produce the proof of of a person holding himself out
delivery of the show cause to be the importer. Therefore,
notice. Adjudicating Authority before the goods were cleared
have not recorded satisfaction of for home consumption as per
service of show cause notice and slump sale agreement, the
has proceeded to pass the ex- liability to pay all duties
parte Order-in-original, which is including SAD on the imported
held to be a nullity in the eyes of goods is on the appellant.
law. Consequent to slump sale
agreement, not only the liability
to pay duty but also the right to
claim SAD refund also is passed
on to the appellant.
www.swamyassociates.com swamy associatesCUSTOMS
CASE LAWS
8
M/S. AGFA HEALTHCARE PVT.
LTD 2021 (4) TMI 429 - CESTAT
CHENNAI
When the appellant has
approached the higher forum
aggrieved by the rejection of the
benefit of Notification
No.12/2012-CE, it is sufficiently
implied that the duty has been
paid under protest. Therefore,
the limitation prescribed under
Section 27(2) of the Customs Act
would not apply.
www.swamyassociates.com swamy associatesIMPORTANT CUSTOMS NOTIFICATIONS & CIRCULARS
CUSTOMS NOTIFICATION – NON TARIFF 01.04.2021 to 15.04.2021
NO DATE GIST
41/2021 05.04.2021 Customs (Verification of Identity and
Compliance) Regulations, 2021 notified
under Section 99B of the Customs Act.
ANTI DUMPING DUTY NOTIFICATION- 01.04.2021 to 15.04.2021
NO DATE GIST
20/2021 05.04.2021 Anti-dumping duty imposed on imports of
Flexible Slabstock Polyol of molecular weight
3000-4000 from the Saudi Arabia and United
Arab Emirates.
21/2021 12.04.2021 Levy of anti-dumping duty on imports of
Normal Butanol or N-Butyl Alcohol from
European Union, Malaysia, Singapore, South
Africa and USA continued for another five
years.
DGFT NOTIFICATION- 01.04.2021 to 15.04.2021
NO DATE GIST
01/2015- 11.04.2021 Export of Injection Remdesivir and
2020 Remdesivir Active Pharmaceutical
Ingredients (API) falling under the ITCHS
Codes Ex 293499 and Ex 300490 are
prohibited.
www.swamyassociates.com swamy associatesIMPORTANT CUSTOMS NOTIFICATIONS & CIRCULARS
DGFT PUBLIC NOTICE- 01.04.2021 to 15.04.2021
NO DATE GIST
53/2015- 09.04.2021 No late cut would be applicable if the
2020 Shipping Bills for the period April 2019 to
March 2020 are submitted on or before
31.09.2021 for MIES claim.
DGFT TRADE NOTICE- 01.04.2021 to 15.04.2021
NO DATE GIST
01/2021- 01.04.2021 Facilitation of electronic filling and issuance
2022 of Preferential Certificates of Origin under
the India Mauritius Comprehensive
Economic Cooperation and Partnership
Agreement (IMCECPA) with effect from
01.04.2021.
www.swamyassociates.com swamy associatesTHE LEGACY
CENTRAL EXCISE AND SERVICE TAX CASE LAWS
1
TOPCEM INDIA 2021 (4) TMI
226 - GAUHATI HIGH COURT 3
VEER-0-METALS PVT LTD 2021
(4) TMI 117 - CESTAT
BANGALORE
Refund granted based on SC’s
judgement. The said Clearance to 100 % EOU is not
judgement was held to be "per "export" and hence refund
incurium" by the SC in a under Rule 5 of Cenvat Credit
subsequent judgement. The Rules, inadmissible. But the
refund originally granted amount debited at the time of
cannot be considered as filing refund claim should be
"erroneous" and no SCN can allowed to be re-credited. But
be issued to recover the same, in view of introduction of GST
in the absence of any appeal and Section 142 (3) of the
having been filed against CGST Act, refund has to be
refund sanction. given in cash.
2
CUDDALORE MUNICIPALITY
AND OTHERS 2021-TIOL-856-
HC-MAD
Renting of immovable property
service is taxable only when
provided by "any other
person" and not by owner.
www.swamyassociates.com swamy associatesTHE LEGACY
CENTRAL EXCISE AND SERVICE TAX CASE LAWS
4
SUNDARAM PACKAGING
INDIA PVT. LTD 2021 (4) TMI
122 - CESTAT NEW DELHI
Sale of used packing materials.
Rule 6 of Cenvat Credit Rules
not applicable, as the said rule
is applicable only for
manufactured goods.
www.swamyassociates.com swamy associatesCONTACT
#18, Rams Flats, Ashoka Avenue
Directors Colony , Kodambakkam
Chennai - 600024.
044-24811147
mail@swamyassociates.com
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