Summary SCN not fulfilling the ingredients of a proper SCN and thus violative of principles of natural justice

The Hon’ble High Court of Jharkhand at Ranchi in M/s. Godavari Commodities Ltd. vs. The State of Jharkhand [W.P.(T) No. 3908 of 2020 dated April 18, 2022], held that the Adjudication Order is non est in the eye of law, as the same has been passed without issuance of proper Show Cause Notice (“SCN”) and thus, amounts to violation of principles of natural justice

CENVAT Credit cannot be denied on removal of goods from the place of removal up to customers place

The CESTAT, Ahmedabad in Phillips Carbon Black Limited v. C.C.E. & S.T.-Vadodara-(ii) [Excise Appeal No. 10243 of 2019 dated April 29, 2022] set aside the order denying the CENVAT Credit to the assessee in respect of outward Goods Transport Agent (“GTA”) supply for period prior to April 01, 2008. Held that, the CBIC has prescribed certain conditions for allowing credit which need to be satisfied and remanded back the matter for passing a fresh order after verifying the documents to ascertain that whether the assessee has fulfilled such conditions.

Services of limited end-user licence as part of packaged software classifiable as supply of goods

The AAR, Karnataka in the matter of M/s Keysight Technologies India Pvt. Ltd., [Advance Ruling No. KAR/ADRG/11 of 2022 dated April 21, 2022] held that, supply of license of pre-developed or pre-designed software by assessee amounts to supply of goods and said supply is covered under tariff heading 8523 80 20.

Further, such supply of computer softwares to a public funded research institution are covered under Serial No. 1 of Notification No.45/ 2017-Central Tax (Rate) dated November 14, 2017 (“NN. 45/2017-CT(R)”).

GSTN enabled functionality of AATO for the FY 2021-22 on taxpayers’ dashboard

The Goods and Services Tax Network (“GSTN”) has issued Update dated May 02, 2022 enabling the functionality of Annual Aggregate Turnover (“AATO”) computation for the FY 2021-22 on taxpayers’ dashboard.

The functionality of AATO for the FY 2021-22 has now been made live on taxpayers’ dashboards with the following features:

1. The taxpayers can view the exact Annual Aggregate Turnover (AATO) for the previous Financial Year (FY).
2. The taxpayers can also view the Aggregate Turnover of the current FY based on the returns filed till date.
3. The taxpayers have also been provided with the facility of turnover updation in case taxpayers feel that the system calculated turnover displayed on their dashboard varies from the turnover as per their records.
4. This facility of turnover update shall be provided to all the GSTINs registered on a common PAN. All the changes by any of the GSTINs in their turnover shall be summed up for computation of Annual Aggregate Turnover for each of the GSTINs.
5. The taxpayer can amend the turnover twice within the month of May, 2022. Thereafter, the figures will be sent for review of the Jurisdictional Tax Officer who can amend the values furnished by the taxpayer wherever required.

Source : A2Z_Taxcorp_LLP_GSTC_Communique_09.05.2022