Daily GST Updates – October 22, 2022

• Advisory on Use of designation Chartered Accountant or prefix CA
• Implementation of mandatory mentioning of HSN codes in GSTR-1
• Compensation under Motor Vehicles Act to be determined as per Pranay Sethi case: SC
• Exemption from generation of e-way bill for movement of vehicles for testing
• Partial Modification of the Membership of GST Law Committee
• Inadvertent mistake in invoice number Pardonable – HC quashed Penalty order
• Whether Voluntary payment of GST penalty takes away right of Appeal?
• Advisory on sequential filing of GSTR-1
• Mistake in e-way bill in names of buyers & sellers – fresh E-Way Bill issued- Vehicle & goods should be released
• Goods taken back due to non-delivery – No justification for detention as fresh e-way bills were issued
• SCN lacking basic details & Non-speaking order under GST not sustainable
• GST Order not sustainable if notices served upon truck driver instead of owner of goods or conveyance
• HC Quashed GST Demand as Order passed on the day of issue of notice
• E-way Bill expired due to clerical error- Order passed without Opportunity of hearing is invalid
• No requirement of carrying e-way bill for inter-State transfer of goods
• Documents furnished at physical verification stage- Confiscation of goods without proper enquiry not valid 

Source Taxguru

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