GST Daily – Editorial Team
Dear Reader,
Today’s newsletter analytically summarizes the top GST stories reported at taxmann.com.
The Petitioner was engaged in the import of Set-Top Boxes (STB) embedded with Conditional Access Systems (CAS) either imported directly or purchased on the high sea sale basis. ? ? ?
An investigation was conducted by the department and a common show cause notice was issued to the petitioner on March 27, 2019, on the ground of non-declaration of the licence fee paid/payable to the CAS provider, suppression of actual value of STB unit, fabrication of invoices, etc. ? ? ?
The petitioner informed the Department on July 25, 2019, that a show-cause notice on a similar issue was received from the Settlement Commission and the Petitioner was desirous of filing a consolidated application before the Settlement Commission. ? ? ?
The Petitioner later on requested for the adjournment of the hearing to enable them to approach the Settlement Commission, multiple times. The Petitioner further emailed the Department on March 11, 2020, for seeking more time to file the application before the Settlement Commission. ? ? ?
However, the Additional Director General (Adjudication), Directorate of Revenue Intelligence, Mumbai passed the Order-in-Original holding that the Petitioner were liable for the payment of differential duty, penalty and interest. ? ? ?
The petitioners challenged the said Order-in-Original contending that the order is passed in gross violation of the principles of natural justice as the adjudicating authority was being informed about the intent of the Petitioners to approach the Settlement Commission.
The Bombay High Court observed that the Adjudicating Authority passed the order in the stipulated period of time as mandated under section 28(4) of Customs Act, 1962, which would have otherwise rendered show cause notices as null and void and the petitioners were not prevented from approaching the Settlement Commission during the substantial time granted. Thereby, the High Court dismissed the petition.
The CBIC has issued an instruction under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 to provide for manual disposal of all eligible cases for the issuance of Discharge Certificate in Form SVLDRS-4, where the main noticee has paid off tax dues and co-noticees’ applications are pending at Form SVLDRS-2 stage. ? ? ? ? ?
Notably, in such cases, Form SVLDRS-4 is to be issued directly and there is no requirement to issue Form SVLDRS-3. Form SVLDRS-3 is to be issued where the amount payable is Nil. Currently, there is no functionality for the issuance of Form SVLDRS-4 directly from Form SVLDRS-2 in the SVLDRS Module. ? ? ? ? ?
Considering the additional cost, efforts and time that would be required to make changes in the SVLDRS module, the Board has issued an instruction to manually dispose of such cases and issue Form SVLDRS-4.
That’s it from us for today! Stay Tuned for more updates from?Taxmann.com
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