2023-TIOL-167-SC-CUS
CC Vs Reliance Jio Infocomm Ltd
Cus - Commissioner of Customs is in appeal - Respondent pointed out to the Bench that there is a huge delay of 526 days in filing the appeal; that no explanation whatsoever is given for the huge delay inasmuch as what has transpired between 25.08.2022 and 18.07.2023 has not been explained - Respondent, therefore, submitted that the appeal be dismissed purely on the ground of delay - Counsel for appellant also agrees that there is no averment as to what has happened between the aforesaid two dates.
Held : Civil Appeal is hence dismissed on the ground of delay, keeping open the questions of law which arise, to be agitated in any other appropriate case: Supreme Court
- Appeal dismissed: SUPREME COURT OF INDIA
2023-TIOL-1694-HC-DEL-VAT
Indusind Bank Ltd Vs Department of Trade And Taxes
Whether it is correct to state that sale of goods will not attract VAT under Delhi VAT Act, if there is no increase in value of the goods by the dealer - NO: HC
- Writ petition dismissed: DELHI HIGH COURT
2023-TIOL-1693-HC-KAR-VAT
State of Karnatak Vs Hindusthan Calcined Metals Pvt Ltd
VAT - Single Judge had held that an assessee is entitled to claim benefit of input tax prescribed by the amended provision of Section 10(3) of KVAT Act, 2015, irrespective of the month in which the selling dealer raises invoices - Department has filed an intra-court appeal seeking setting aside of the aforesaid order.
Held: Single Judge has proceeded to allow the petition by placing reliance and following an earlier judgment of a co-ordinate Bench in the case of Sonal Apparel Pvt. Ltd. [ 2016-TIOL-870-HC-KAR-VAT] - Judgement of this Court in Sonal Apparel has been confirmed by the Division Bench by its order dated 22.12.2022 - As the issue involved in the present appeals have been answered in favour of respondent assessee, there is no merit in the present appeal and hence is dismissed: High Court [para 3]
- Appeal dismissed: KARNATAKA HIGH COURT
2023-TIOL-1113-CESTAT-BANG
Silver Spark Apparel Ltd Vs CCE
CX - Appellants exported readymade garments [Ch.62] availing benefit of exemption Notification No.94/2004-Cus - For the manufacture of the said readymade garments, the appellant also procured duty-free packing materials by availing benefit of Notification No . 43/2001-CE(NT) read with Rule 19(2) of CER, 2001 - Alleging that the appellants had violated Condition No. 8 of the Notification No.94/2004-Cus, show-cause notice was issued to them, invoking extended period of limitation for recovery of excise duty on the inputs procured by availing benefit of Notification No.43/2001-CE(NT) amounting to Rs.95,82,497/- with interest and penalty - As the lower authorities confirmed the demand, the present appeal before Tribunal.
Held: Short issue involved is whether the appellant is eligible for the exemption Notification No.43/2001-CE(NT) in procuring the packing material from domestic market duty-free as per Rule 19(2) of Central Excise Rules, 2001 - These provisions have been considered by this Tribunal more or less in a similar circumstance in the case of Nuthatech Nutricare Technologies and it is observed that there is no violation of the Notification No.43/2001 by the appellant as the appellant has fulfilled all the conditions of the said Notification; that if at all, there is a violation then it is the violation of the condition 8 of No.93/2004-Cus. dt. 10/09/2004 for which only the Customs authorities can initiate action to deny the benefit of Customs duty exemption and not the Excise authorities to demand duty under Section 11A - Impugned order is, therefore, set aside and the appeal is allowed with consequential relief: CESTAT [para 5, 8, 10]
- Appeal allowed: BANGALORE CESTAT
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