GST–RECENT KEY LEGAL

PRONOUNCEMENTS
DATE : 11.02.2024
CA Vaishali B Kharde and Company
 1. Whether option for Revised 2. Whether ITC for different
Return under GST Law is financial years can be clubbed
necessary? together for refund?

3. SCN needs to be set aside 4. SCN needs to be set aside

Overview when issued without due when issued without due
application of mind application of mind

5. Whether Interest can be paid 6. GST registration cancellation

in Installments? should be with proper reason
Whether option for Revised Return under GST Law
is necessary?
 • Pradeep Kanthed v. Union of India and Ors, [Writ Petition (Civil) No. 1006/2023]

Availability of
Case

ITC if supplier
did not pay
Issue
• Writ for the absence of option of revising returns under GST Law

GST to the
Government • The Notice was issued in the writ petition to seek response from the Finance Ministry pertaining to absence of
option for revised returns on the GST Portal contending that, the absence of option of revising returns is
troubling the GST-Registered persons and dealers, contrary to the other revenue laws that typically include
Observations provisions for revised returns. The Petitioner further contended that the absence of provision for revising returns
is illogical as the same deprives individuals of their fundamental rights
Option for Revised Return under GST Law

Our Comment

•As per recent news report taxpayers may

be allowed to file revised GST returns from
Apr 2025
2. Whether ITC for different financial years can be clubbed together for
refund?
 • M/s. Sine Automation and Integration (P.) Ltd v. Union of India [Writ Petition No. 4655 of 2023 dated
November 29, 2023]
Availability of
Case

ITC if supplier• Applicability of Circular 125/44/2019-GST

did not pay

Issue
• Whether ITC for different financial years can be clubbed together for claiming refund under Rule 89(4) of the
CGST Rules?

GST to the
Government • the Petitioner was permitted to club the ITC credit available for the period prior to April 1, 2018, as the ITC with
respect to the FY 2017-2018 was available to the Petitioner in the Electronic Credit Ledger. The Respondent was
also required to take into consideration the clarifications issued vide Circular 135/05/2020-GST, dated March 31,
2020 (“the Subsequent Circular”) which dilutes the content of the Circular and states that the restriction
Observations
imposed by the Circular pertaining to the restriction on bunching of refund claims across financial years shall not
apply..
4. SCN needs to be set aside when issued without due
application of mind
 Case
• M/s. Diamond Beverages (P.) Ltd. [M.A.T. No. 1948 of 2023 and I.A. No.
4. SCN needs to CAN of 2023]

be set aside Issue

• Whether SCN needs to be set aside when issued without considering reply?
when issued
Observations and Decision
without due submissions made by appellants in their reply to pre-show cause notice
appeared to have been considered. However, except extracting the reply
application of
given by the appellants, the authority has not dealt with the contentions,

mind which were placed by the appellants in the reply to the pre-show cause
notice. Thus, this would be sufficient to hold that the show cause notice
has been issued without due application of mind. Hence, Show Cause
Notice was set aside
5. Whether Interest can be paid in Installments?
Whether Interest can be paid in Installments?

• Everyday Banking and Retail Assets [Writ Petition No. 35372 OF 2023
Case
January 03, 2024]

Issue • Whether Interest can be paid in Installments?

• Hon’ble High Court stated that the registration should not be cancelled
Observations retrospectively for the period when the returns have been filed and the
taxpayer was compliant
6. GST registration cancellation should be with proper reason
 Case

• Kundan Impex [W.P.(C) No. 164 of 2024 dated January 5,

2024]

Issue
How much pre-
Deposit for writ • Whether Cancellation of GST registration is as per Law?

Observations

• The Hon’ble Delhi High Court disposed of the writ petition

by setting aside the order of cancellation as Show Cause
Notice was devoid of any proper reasoning.
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