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Merely uploading SCN under the category “Additional Notices” instead of “Notices” on the GST portal does not constitute sufficient intimation to the taxpayer

editor — Tue, 09 Apr 2024 05:43:22 +0000

Introduction:

The Hon’ble Delhi High Court, in the case of Anhad Impex v. Assistant Commissioner, addressed the issue of whether the misplacement of a Show Cause Notice (SCN) in the “Additional Notices” category instead of “Notices” on the GST portal constitutes sufficient intimation to the taxpayer. This analysis examines the court’s findings and the implications for similar cases.

Facts of the Case:

Introduction:

Facts of the Case:

M/s. Anhad Impex ("the Petitioner") received an Impugned Order dated November 29, 2023, from the Assistant Commissioner ("the Respondent"), creating a demand under Section 73 of the CGST Act.
The Petitioner asserted that they never received the SCN, which formed the basis of the Impugned Order, thus depriving them of the opportunity to respond or participate in adjudication proceedings.
SCNs are typically uploaded under the "Notices" section on the GST portal, but in this instance, it was placed in the less accessible "Additional Notices" category, leading the Petitioner to miss it.
The Respondent contended that uploading the notice on the GST portal suffices as per Section 169 of the CGST Act.

Issue:

Whether the misplacement of the SCN in “Additional Notices” rather than “Notices” warrants the invalidation of the demand order?

Held:

The court noted that the Petitioner's lack of response to the SCN indicated a lack of proper and timely intimation.
Placing the SCN under "Additional Notices" instead of "Notices" made it less accessible, infringing upon principles of natural justice and provisions of the CGST Act.
Referring to precedents such as East Coast Constructions & Industries Ltd. v. Asstt. Commissioner and Murugesan Jayalakshmi v. State Tax Officer, the court emphasized the importance of proper categorization on the portal.
Consequently, the Impugned Order was set aside, with directions for the Petitioner to respond to the SCN, and the Respondent to re-adjudicate the matter with a personal hearing within four weeks.

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Income Tax Returns Now Invalid if Not Verified Within 30 Days or by Due Date, Whichever Is Later

editor — Sat, 06 Apr 2024 10:10:44 +0000

The CBDT issued Corrigendum dated April 04, 2024 to Notification No. 02 of 2024 dated March 31, 2024 regarding the Time limit for verification of return of income after uploading.

In the Notification no. 02 of 2024 issued by the DGIT(S), Bengaluru bearing the subject “Time limit for verification of return of income after uploading” dated March 31, 2024: –

Paragraph at s. no. 5 shall read as under:

It is further clarified that where the return of income is not verified within 30 days from the date of uploading or till the due date for furnishing the return of income as per the Income-tax Act, 1961 – whichever is later – such return shall be treated as invalid due to non-verification.

The Notification can be accessed at: https://incometaxindia.gov.in/communications/notification/corrigendum-notification-no-2-2024.pdf

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Income Tax Department enabled the Form 10IE for AY 2024-25 for filing on the income tax e-filing portal

editor — Sat, 06 Apr 2024 09:56:22 +0000

The Income Tax Department has enabled Form 10IE for AY 2024-25 for filing on the income tax e-filing portal.

Please note: This Form 10IE is applicable to those who opt for the old Tax regime for A.Y .2024-25 as the new Tax regime is the default Tax regime.

Source #Income Tax Portal

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GSTN Issues Important Advisory on GSTR-1/IFF: Introduction of New Tables 14A and 15A

editor — Tue, 12 Mar 2024 10:36:12 +0000

An advisory, Advisory No. 627 dated March 12, 2024, has been issued by the GSTN regarding the introduction of new Tables 14A and 15A in GSTR-1/IFF.

According to Notification No. 26/2022 – Central Tax dated December 26, 2022, two new tables, Table 14A and Table 15A, have been introduced in GSTR-1 to capture the amendment details of supplies made through e-commerce operators (ECO) on which e-commerce operators are liable to collect tax under section 52 or liable to pay tax under section 9(5) of the CGST Act, 2017. These tables are now live on the GST common portal and will be available in GSTR-1/IFF from the February 2024 tax period onwards. These amendment tables are relevant for taxpayers who have reported the supplies in Table 14 or Table 15 in earlier tax periods.

Table 14A allows suppliers to amend the details of original supplies reported under sections 14(a) and 14(b) in earlier return periods, while Table 15A enables e-commerce operators to amend the details of original supplies reported under four sections in earlier return periods.

Key features of the new tables include auto-population of amended taxable values to GSTR-3B, auto-population of amended taxable values and tax liabilities to GSTR-3B, manual addition of e-invoices related to 9(5) supplies, and reporting of amendment of debit or credit notes related to services notified under section 9(5) in existing Table 9C of GSTR-1/IFF.

Additionally, a new table called “ECO – Documents (Amendment)” is being added in GSTR-2B for registered recipients who are making supplies through e-commerce operators. This table allows registered recipients to view the amended document details of supplies made through e-commerce operators on which the e-commerce operator is liable to pay tax under section 9(5) of the Act.

The values will be auto-populated from Table 15A to the new ECO – Documents table of GSTR-2B.

For further details, the advisory can be accessed at: https://www.gst.gov.in/newsandupdates/read/627

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