HON'BLE MR. JUSTICE YASHWANT VARMA AND HON'BLE MR. JUSTICE RAVINDER DUDEJA For the Appellant : Mr. Puneet Rai, SSC with Mr. Ashvini Kumar, Mr. Rishabh Nangia, JSCs & Mr. Nikhil Jain, Adv. For the Respondent : Mr. Himanshu S. Sinha, Mr. Prashant Meharchandani & Mr. Jainender Kataria, Advs. ORDER Cav 398/2024 Since learned counsel for the respondent/caveator has entered appearance, caveat stands discharged. CM APPL. 48060/2024 (811 Days Delay in Refiling) Bearing in mi... ... ...

Government of Bihar Commercial Taxes Department File No.- Bikri-kar/Vividh-28/2018/1772 Dated- 23.09.2020. From: Dr. Pratima, Commissioner State Tax-cum-Secretary, Bihar, Patna. To, All Additional Commissioner, All Circle Incharge, Bihar. Subject: - Reg. Ref: CBIC Circular No. 134/04/2020- GST dated 23.03.2020 Various queries have been raised from the trade and industry seeking clarification on issues being faced by e... ... ...

Failure to furnish GST returns requires issuance of FORM GSTR-3A, allowing fifteen days for filing. If a return remains unfurnished after this period, the proper officer may make a best judgment assessment in FORM GST ASMT-13 using available return, e-way bill, inspection, and other information, and upload the assessment summary in FORM GST DRC-07. A valid return filed within thirty days of service of the assessment order causes it to be deemed withdrawn; continued default may result in recovery proceedings and cancellation of registration.

Unexplained expenditure under Section 69C requires material establishing that the assessee actually incurred the alleged expenditure. A third-party excel sheet suggesting on-money payment for property purchase, without receipts, statements, confirmations, material recovered from the assessees, valuation evidence, or other independent corroboration of cash payment, does not establish undisclosed expenditure. Uncertainty over the alleged booking date and banking-channel payments for the registered property in a subsequent assessment year further weakened the allegation. The proposed addition for on-money payment was therefore unsustainable, and its deletion was upheld.

Cyber-fraud awareness and digital banking safety were promoted through community sessions addressing phishing, impersonation, OTP and UPI fraud, QR-code scams, digital-arrest fraud, and fraudulent customer-care calls. Participants were guided to identify authentic banking communications, avoid sharing confidential credentials, verify callers and links before acting, and promptly report suspected unauthorised transactions. Customer vigilance, financial literacy, and institutional security measures were emphasised as complementary safeguards against digital financial fraud.

Interest awarded under Section 28 of the Land Acquisition Act, 1894 on enhanced land-acquisition compensation is discretionary and accretes to the enhanced value of the acquired land. It forms part of the enhanced compensation, including additional market value, rather than constituting a separate payment for delayed disbursement. This differs from Section 34 interest, which is payable solely because compensation, once determined, is paid late. Tax cannot be deducted at source from Section 28 interest treated as part of enhanced compensation.

Effective opportunity of hearing is required before an assessment is finalised. Statutory notices sent to an address where the assessee was not residing, including notices returned unclaimed, unserved or received by a tenant, may not establish valid service where the assessee was undergoing treatment elsewhere. Appellate remedies do not cure the denial of a reasonable opportunity at the assessment stage. The assessment and appellate order were set aside, with the matter restored for a de novo assessment after an effective hearing opportunity.

Withdrawal of prior GST clarification on Information Technology enabled Services takes effect ab initio to ensure uniform implementation of the Bihar Goods and Services Tax law. The earlier clarification concerning doubts about the GST treatment of ITeS services is withdrawn following concerns regarding its implications across field formations.

The QRMP Scheme allows eligible registered persons to furnish FORM GSTR-3B quarterly while paying tax for the first two months through FORM GST PMT-06. Taxpayers may use a fixed-sum method based on prior cash-tax payments or self-assessment after considering liability and available input tax credit. Outward supplies are reported quarterly in FORM GSTR-1, with an optional Invoice Furnishing Facility for selected invoices in the first two months. Timely fixed-sum payments protect against interest on interim shortfalls if the full quarterly liability is discharged by the quarterly return due date.

Input tax credit for February through August 2020 must be reconciled cumulatively with invoices and debit notes uploaded by suppliers up to the due date for the September 2020 FORM GSTR-1. Aggregate credit claimed in the corresponding FORM GSTR-3B returns cannot exceed 110% of cumulative eligible credit supported by uploaded supplier invoices. The limit does not override substantive eligibility conditions. Excess credit identified on reconciliation must be reversed in Table 4(B)(2) of the September 2020 FORM GSTR-3B; non-reversal is treated as ineligible credit availed in September.

Section 85(3A) of the Finance Act, 1994 requires an appeal to the Commissioner (Appeals) within two months and permits condonation for sufficient cause only for one further month. Delay beyond that statutory outer limit cannot be condoned by the Commissioner (Appeals), and the Tribunal cannot require condonation contrary to the provision. An appeal filed 2,985 days after the prescribed and extendable period remained time-barred, making its rejection legally valid.

Rule 44G(8) requires an assessee accepting a Mutual Agreement Procedure resolution to submit proof of withdrawal of any pending appeal concerning issues resolved through that procedure. Where issues under an India-Singapore tax treaty appeal are covered by a mutually accepted competent-authority resolution, the related grounds before the ITAT or Commissioner (Appeals) must be withdrawn. This withdrawal forms part of communicating acceptance of the resolution to the Indian competent authority and prevents parallel appellate adjudication of the resolved issues.

Payments to six non-resident recipients for professional services and reimbursements did not constitute royalty under domestic law or the applicable treaty, so withholding-related disallowance was removed; an unsupported Singapore reimbursement remained disallowed. Related-party payments require evidence of fair market value, legitimate business needs and benefit derived, requiring fresh verification where no comparables or basis supports an ad hoc adjustment. Bad debts written off in the accounts are deductible without proof of actual irrecoverability. Employee club membership fees qualify as business expenditure. Provident fund contributions paid before the return-filing due date are deductible under the stated curative retrospective treatment. Repairs and maintenance expenditure may attract a reasonable estimated disallowance where full verification is unavailable.

Services supplied by one establishment of the same person in India to another establishment of that person outside India do not satisfy the export of services condition concerning distinct establishments. However, a company incorporated in India and a body corporate incorporated outside India are separate persons and legal entities for GST purposes, even where they are related as parent, subsidiary, sister concern or group concern. Services supplied by the Indian-incorporated entity to establishments of the foreign company outside India are not barred by that condition and may qualify as exports if the remaining statutory conditions are fulfilled.

Excess electronic cash ledger balance may be refunded without applying the period for filing refund applications or requiring certification or declaration on non-passing of tax incidence. TDS/TCS credited to the electronic cash ledger is treated as cash deposited and need not be used exclusively for tax liability; unutilised balances remaining after payment of dues may be claimed as refund. For deemed export tax refunds, the relevant date is the date on which the supplier files the return relating to the supplies, whether the claim is filed by the supplier or recipient.

Personal insolvency repayment plan approval was granted under the Insolvency and Bankruptcy Code, 2016, despite objections that creditor recoveries were negligible and the proposed payment uncertain. The plan received 80.81 per cent voting support, while dissenting creditors held less than 20 per cent voting share. Valuation showed that the debtor's personal estate was materially below the offered amount, and rejection could result in bankruptcy and lower recovery. Assessment of settlement adequacy was treated as a matter of creditor commercial wisdom.

Three months for filing an application to set aside an arbitral award denotes calendar months, not ninety days. Limitation excludes the day on which the award copy is received, applying the Limitation Act and General Clauses Act. Where the final date falls on a court holiday, the filing remains timely on the next working day. On this computation, the application was within the prescribed limitation period and was not time-barred.

Cloud kitchens and central kitchens supplying cooked food through takeaway or delivery are treated as restaurant services taxable at 5% without input tax credit. Ice-cream parlours selling pre-manufactured ice cream without cooking or preparation make a supply of goods taxable at 18%. Government-funded coaching under the scholarship scheme for students with disabilities is exempt where the entire expenditure is borne by the Government. Overloading charges at toll plazas receive the same exemption as toll charges, while qualifying vehicle rentals to State Transport Undertakings or local authorities are treated as giving vehicles on hire and are exempt.

GST classification depends on product condition, tariff coverage, intended use, and whether supplies are separately identifiable. Fresh fruits and nuts are exempt only when neither frozen, dried, nor otherwise processed, while dried products attract the applicable scheduled rate. Tamarind seeds are classified as seeds for sowing, with non-sowing supplies taxable at 5% from 1 October 2021. Copra, pure henna products, specified residues, pharmaceutical goods under heading 3006, and laboratory goods under heading 3822 receive the stated classifications and rates. Interstate petroleum stock transfers may use the original essentiality certificate subject to record-based nexus verification.

Input tax credit on debit notes is governed, from 1 January 2021, by the financial year in which the debit note is issued, rather than the financial year of the underlying invoice. For credit availed on or after that date, the amended rule applies to debit notes issued both before and after that date; credit availed earlier remains subject to the pre-amendment position. The applicable outer limit remains the due date for the September return following the relevant financial year or filing of the annual return, whichever occurs earlier.