Advance Rulings of Rajasthan State decided in the year 2021:

 Advance Rulings of Rajasthan State decided in the year 2021:

 A) A total 21 Advance Rulings of Rajasthan State─Year 2021, on varied subjects of GST, were published in our following magazines;

(2021) 36 J.K.Jain’s GST & VR Pages 335 to 366/416 to 422─ Vol.36-8/Vol.36-9, Pages 495 to 502─Vol.36-11, 308 to 316─Vol.36-7, Pages 19 to 31─Vol. 37-1.

     B). Brief Subjects of Advance Rulings of Rajasthan State─Year 2021:

Details of Advance Ruling	Citation of the Magazine  “J.K.Jain’s GST & VR”	Subject matter in Brief
RSWM Limited	(2021) 36 Page 335	ITC on  Health Insurance Premium of employees
Richwell Enterprises Pvt. Ltd.	(2021) 36 Page 490	Other services are separate services with Construction Services
Pristine Industries Ltd.	(2021) 36 Page 362	ITC on Inputs
Resonance Eduventures Ltd.	(2022) 37 Page 19	Coaching Services─ Mixed Supply
Umed Club	(2021) 36 Page 344	Services provided by Club to its Members
Consulting Engineers Gp. Ltd.	(2021) 36 Page 352	Pure Services
L&T Hydrocarbon Eng. Ltd.	(2021) 36 Page 357	Composite Supply
Petrofac International	(2021) 36 Page 347	Composite Supply
Harish Chand Modi	(2021) 36 Page 500	Composite Supply
ADS Agro Industries Pvt. Ltd.,	(2021) 36 Page 416	GST on ‘Distillers Wet Grain Solubles’
Rahul Goyal	(2021) 36 Page 419	GST on ‘Educational & Training Services’
Sapna Gupta	(2021) 36 Page 338	Rate of GST on Solar Panels/Solar Pump etc.
USG Boral Building Products (India) Pvt. Ltd.	(2021) 36 Page 311	GST on ‘Gypsum Board’
Tej Jain	(2021) 36 Page 308	GST on “Old & used Refurbished Car”

Inverted duty structure-SC case dated 13.9.2021

 

Union of India & Ors v. VKC Footsteps India Pvt.Ltd. & Ors.(2021) 36 J.K.Jain's GST & VR 231 (SC)

Refund of unutilised ITC on Services─Inverted Duty Structure─Validity of Rule 89(5), CGST Rules, 2017─Valid & In tune with the provisions of S.54(3), CGST Act, 2017

https://main.sci.gov.in/supremecourt/2020/24110/24110_2020_33_1502_29954_Judgement_13-Sep-2021.pdf

Reversal of ITC─Late filing of Return─Applicability of section 16(4) CGST Act, 2017

Reversal of ITC─Late filing of Return─Applicability of section 16(4) CGST Act, 2017

Section 16(2)(d) , CGST Act, 2017 starts with notwithstanding clause and stipulates “furnishing of return u/s 39 for entitlement of ITC”. This clause nowhere mentions “timely submission of returns and/or debarring rectification of any return belatedly, for being entitled to avail ITC. The “notwithstanding clause”, in the section 16(2) means that it supersedes[1] all the sub-sections of section 16.

As such, in our view, if a registered person has furnished returns &/or rectified any return belatedly, he is entitled to ITC irrespective of section 16(4) CGST Act, 2017 and his vested right[2] can not be withdrawn in the absence of a clear legal prohibition, by framing rules.

Rules are procedural in nature and can not be construed as a mandatory provisions[3]. The Govt. has no legal authority to retain the amount of credit to which the respondent in the present case is entitled to and retention of it by the Govt., cannot be sustained, being violative of Article 265 of the Constitution of India[4].

In view of the above, in our view, ITC is not required to be reversed.

CA Om Prakash Jain

Jaipur

9414300730

opjain02@yahoo.co.in

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[1]. (1989) 74 STC 260 A.C.T.O. v. Laxmi Misthan Bhandar (Raj

[2]. (1999) 106 ELT 3 Eicher Motors Ltd. v. Union of India (SC)

[3]. (2019) 32 J.K.Jain’s GST & VR 485 Adfert Technologies Pvt. Ltd. v. Union of India (P&H)

    (2020) 33 J.K.Jain’s GST & VR 147 Union of India & Ors. v. Adfert Technologies Pvt. Ltd.(SC)

[4] . (2019) 32 J.K.Jain’s GST & VR 473 Jakap Metind Pvt. Ltd. v. Union of India & Ors.(Guj)

BENEFIT OF ITC─DELAYED FILING OF RETURN:

BENEFIT OF ITC─DELAYED FILING OF RETURN: S.16(2), GST Act, 2017:

The Govt. has issued instructions by way of circular issued by their vigilance wing to start proceedings against various assessees all over India u/s 16(4).

Read  analysis from our analyst CA Om Prakash Jain s/o Sh. J.K. Jain, on section 16(2)(d), read with S.39 (Returns) & S.47 (Late Fees), CGST Act, 2017 and concluding that Benefit of ITC will be available irrespective of delayed filing of any returns:

Union of India v. AAP And Co. (2019) 32 J.K.Jain’s GST &VR 523

S.50, GST Act

Interest on delayed payment of tax─Cannot be levied on Gross GST Liability:
Read Madras High Court case--(2020) 33 J.K.Jain’s GST & VR 139

Delegated Legislation─Double Taxation held invalid

Delegated Legislation─Double Taxation held invalid

(2020) 32 J.K.Jain’s GST & VR 66 Mohit Minerals Pvt. Ltd. v. Union of India (Guj)

Tax paid under wrong head

Tax paid under wrong head─Adjustment

Kindly refer judgment reported in our magazine 
(2019) 31 J.K.Jain’s GST & VR 144 for further details;
(2020) 32 J.K.Jain’s GST & VR 43 for further details.