2019-TIOL-NEWS-076 Part 2 | Monday April 01, 2019
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DIRECT TAX
2019-TIOL-137-SC-IT

DCIT Vs Radhika Roy

In writ, the Apex Court condones the delay and dismisses the Revenue's Special Leave to Petition along with pending applications.

- Revenue's SLP dismissed: SUPREME COURT OF INDIA

2019-TIOL-136-SC-IT

CIT Vs National Education Foundation

In writ, the Apex Courts directs that notice be issued on the special leave to petition as well as in respect of the application for condonation of delay. It also directs that the matter be tagged with Diary No 18456/2018.

- Notice issued: SUPREME COURT OF INDIA

2019-TIOL-135-SC-IT

Jrd Stock Brokers Pvt Ltd Vs CIT

In writ, the Apex Court grants leave and directs that the matter be tagged with CA No 20853/2017.

- Notice issued: SUPREME COURT OF INDIA

2019-TIOL-134-SC-IT

Bhawani Singh Ji Vs CIT

In writ, the Apex Court condones the delay and directs that notices be issued in respect of the Special Leave to Petitions as well as on the prayer for interim relief.

- Notice issued: SUPREME COURT OF INDIA

2019-TIOL-706-HC-MUM-IT

PR CIT Vs Strides Arcolab Ltd

Whether approval for R&D activities from the competent authority has a retrospective effect from the date of application, and hence benefit of deduction u/s 35(2AB) cannot be denied on such basis - YES: HC

Whether additional proceeds of export sales due to foreign exchange rate fluctuation would also qualify for deduction u/s 80HHC - YES: HC

- Revenue's appeal dismissed: BOMBAY HIGH COURT

2019-TIOL-705-HC-MUM-IT

PR CIT Vs Urmila Construction Company

Whether order of re-assessment passed without properly disposing of the objections of assessee, does not merits to be sustained - YES: HC

- Revenue's appeal dismissed: BOMBAY HIGH COURT

2019-TIOL-704-HC-ALL-IT

PR CIT Vs Agrawal Extrusions Pvt Ltd

Whether provisions of Section 11JB shall apply to income accrued or arising to Industrial Units situated in Special Economic Zone on or after 1st April, 2005 - NO: HC

- Revenue's appeal dismissed: ALLAHABAD HIGH COURT

2019-TIOL-703-HC-ALL-IT

PR CIT Vs Kanpur Edibles Pvt Ltd

Whether the Tribunal while allowing the case of a taxpayer, can rely completely on a decision in the matter relating to another taxpayer without rendering any specific finding - NO: HC

- Case remanded: ALLAHABAD HIGH COURT

2019-TIOL-702-HC-P&H-IT

PR CIT Vs Motorola Solutions India Pvt Ltd

Whether the power granted to the Tribunal to hear and entertain an appeal and to pass orders includes the ancillary power to grant stay, subject to certain conditions - YES: HC

Whether where the delay in disposing of the appeal is not attributable to the assessee, the Tribunal has the power to grant extension of stay beyond 365 days in deserving cases - YES: HC

- Revenue's appeal dismissed : PUNJAB AND HARYANA HIGH COURT

PR CIT Vs Jindal Steel And Power Ltd

Whether the power granted to the Tribunal to hear and entertain an appeal and to pass orders includes the ancillary power to grant stay, subject to certain conditions - YES: HC

Whether where the delay in disposing of the appeal is not attributable to the assessee, the Tribunal has the power to grant extension of stay beyond 365 days in deserving cases - YES: HC

- Revenue's appeal dismissed: PUNJAB AND HARYANA HIGH COURT

 
GST CASES
2019-TIOL-722-HC-P&H-GST

S S Cemtech Vs UoI

GST - The petitioner is importing different commodities from Pakistan and exported goods to India from a Pakistani trader - The exporter in Pakistan filed cargo manifest and Customs Authorities, Pakistan examined the goods and permitted export thereof - The goods entered in Indian Territory through truck and the material was unloaded in Central Warehouse Corporation - The petitioner through its Customs Broker filed Bill of Entry along with copy of driving license of driver of the truck and import manifest - Since Attari Road is an EDI Port so the Customs Broker filed online checklist which was converted into Bill of Entry - The Customs Authorities in EDI System assessed Customs Duty Liability including Basic Customs Duty, Social Welfare Surcharge and Integrated Goods and Service Tax - At the time of filing of Bill of Entry, the rate of Basic Customs Duty leviable was nil and IGST was leviable @ 28% - On account of Pulwama attack, Central Government decided to increase Basic Customs Duty on all goods originating in or exported from Islamic Republic of Pakistan - The Government did not withdraw notfn dated 30.6.2017 whereby Cement and a number of other articles were exempted from Basic Customs Duty, however, issued notfn dated 16.2.2019 - The respondents revised Bill of Entry charging Basic Customs Duty @ 200%, Social Welfare Surcharge @ 10% and IGST @ 28% amounting to total duty at the rate of more than 270% as is clear from the EDI status report - The originally assessed duty was Rs.73,341/- and the revised duty is assessed at Rs.8,10,952/- - - Petition is disposed of by granting liberty to them to file a detailed and comprehensive representation raising all the pleas as raised in present writ petition before the appropriate authority - It is directed that in the event of a representation being filed by petitioner within a period of 15 days, the same shall be decided in accordance with law: HC

- Writ petition disposed of: PUNJAB AND HARYANA HIGH COURT

2019-TIOL-721-HC-P&H-GST

Lakshay Enterprises Vs UoI

GST - The petitioner is importing different commodities from Pakistan and exported goods to India from a Pakistani trader - The exporter in Pakistan filed cargo manifest and Customs Authorities, Pakistan examined the goods and permitted export thereof - The goods entered in Indian Territory through truck and the material was unloaded in Central Warehouse Corporation - The petitioner through its Customs Broker filed Bill of Entry along with copy of driving license of driver of the truck and import manifest - Since Attari Road is an EDI Port so the Customs Broker filed online checklist which was converted into Bill of Entry - The Customs Authorities in EDI System assessed Customs Duty Liability including Basic Customs Duty, Social Welfare Surcharge and Integrated Goods and Service Tax - At the time of filing of Bill of Entry, the rate of Basic Customs Duty leviable was 8.5% and IGST was leviable @ 5% - On account of Pulwama attack, Central Government decided to increase Basic Customs Duty on all goods originating in or exported from Islamic Republic of Pakistan - The Government did not withdraw notfn dated 31.12.2012 whereby Carom/Ajwan and a number of other articles were subjected to concessional rate of Basic Customs Duty, however, issued notfn dated 16.2.2019 - The respondents revised Bill of Entry charging Basic Customs Duty @ 200%, Social Welfare Surcharge @ 10% and IGST @ 28% amounting to total duty at the rate of more than 270% as is clear from the EDI status report - The originally assessed duty was Rs.2,59,463/- and the revised duty is assessed at Rs.74,12,297/- - Petition is disposed of by granting liberty to them to file a detailed and comprehensive representation raising all the pleas as raised in present writ petition before the appropriate authority - It is directed that in the event of a representation being filed by petitioner within a period of 15 days, the same shall be decided in accordance with law: HC

- Writ petition disposed of: PUNJAB AND HARYANA HIGH COURT

 
INDIRECT TAX

SERVICE TAX

2019-TIOL-919-CESTAT-MUM

SJ Sharma Vs CC, CE & ST

ST - Maintenance of landscape garden on various road dividers in Nagpur as per the contract awarded by Nagpur Improvement Trust (NIT) - demand raised and confirmed under the category of Management, Maintenance and repair services - appeal to CESTAT.

Held: On an identical issue, in the case of Altaf Ahmad - 2015-TIOL-1070- CESTAT-MUM , the Division Bench had ruled in favour of the appellant by considering the retrospective amendment issued by notification 24/2009-ST - no reason to deviate from such view - impugned order is set aside and appeal is allowed: CESTAT [para 5]

- Appeal allowed: MUMBAI CESTAT

2019-TIOL-918-CESTAT-MUM

CCE Vs Dynamic Prestress Project And Service Pvt Ltd

ST - Terms of contract clearly indicate that the respondent had no control whatsoever on the usage of the said equipment once the same had been handed over to the lessee - considering such transactions as deemed sale, the respondent had discharged appropriate sales tax liability - in such a situation, transactions between the respondents and its clients should not be subjected to levy of service tax under Supply of Tangible goods service as rightly held by the Commissioner(A) - Revenue appeal is, therefore, dismissed: CESTAT [para 3, 4]

- Appeal dismissed: MUMBAI CESTAT

 

 

 

CENTRAL EXCISE

2019-TIOL-917-CESTAT-MUM

Racold Thermo Ltd Vs CCE

CX - Goods, if cleared as such to 100% EOU against CT-3 certificate does not invite any reversal of CENVAT credit as removals are deemed exports - Karnataka High Court decision in Solectron Centum Electronics Ltd . 2014-TIOL-1652-HC-KAR-CX relied upon - appellants are not liable to reverse any credit in terms of rule 3(5) of CCR, 2004 - impugned orders set aside and appeals allowed: CESTAT [para 4, 5]

- Appeals allowed: MUMBAI CESTAT

2019-TIOL-916-CESTAT-MUM

Tatya Saheb Kate Warana Ssk Ltd Vs CCE

CX - Remission of CE duty - Explosion/bursting in/of Tank resulting in 5224.043 MT of molasses being flushed out - expression ‘natural causes' or ‘unavoidable accidents' used in rule 49 of CER, 1944 have to be interpreted in their ordinary and natural connotation in a reasonable manner to subserve the object of the legislature in introducing the remission of duty - An unavoidable accident is an event which lies beyond the control of the assessee and which has taken place despite the exercise of due and reasonable care and protection - accident which has caused the loss of molasses to the appellant was unavoidable in view of the communication of Sugar Institute and also the statements of the Civil Engineer - therefore, the appeal filed by the assessee is allowed with consequential relief: CESTAT [para 7]

- Appeal allowed: MUMBAI CESTAT

 

 

 

 

CUSTOMS

TRADE NOTICE

dgft_trade_notice_52_2018

Restriction on import of Peas and Pulses

CASE LAW

2019-TIOL-915-CESTAT-HYD

CC Vs 3F Industries Ltd

Cus - Applications are filed by Revenue for restoration of appeal which was dismissed by this bench for non-filing of two more appeals - The issue is regarding customs duty to be charged on whether the shore quantity or ullage quantity of the imported goods - The issue is no more res integra as Apex Court in case of Mangalore Refinery & Petrochemicals Ltd. has already decided the issue laying down the law that customs duty should be paid on shore quantity of imported goods accordingly, the First Appellate Authority was correct in holding so, accordingly the impugned order is upheld: CESTAT

- Appeals rejected: HYDERABAD CESTAT

 
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