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Cus - Export of non-basmati rice - Notification 20/2023 insofar as it denies the benefit of the transitional arrangement as contained in para-1.05 of the FTP 2023, is bad in law: HCCus - Refund of SAD - 102/2007-Cus - Areca Nut and Supari are one and the same - Objections with regard to name, nature and status of importer or buyers or the end use of goods purchased by them etc. are extraneous: HCCX - Interest on Refund - Since wrong order annexed by petitioner in paper book, Bench is unable to proceed further - Petition is dismissed with liberty to file a fresh one: HCGST - No E-way bill - When petitioner imports machinery and after Customs clearance, transports same to his own factory, it cannot be said that such a transportation would fall within the definition of term 'supply' - Penalty imposable under second limb of s.129(1)(a): HCGST - Fix responsibility on officers who allowed BG to lapse - Petitioner not justified in not renewing BG - Cost of Rs.15 lacs imposed, to be paid to PM Cares Fund: HCGST - Since the parties agree that petition can be disposed of on the basis of records available before Appellate Authority, petitioner is directed to enclose all documents filed before Appellate Authority in a compilation, in form of a paper book: HCWrong RoadST - Whether any service is used for personal consumption or not is certainly question of fact and being question of fact, no substantial question of law arises: HCGovt proposes to amend Geographical Indication of Goods Rules; Draft issued for feedbackST - If what has been paid as tax is without authority of law, Revenue should refund the same - Denial of credit would result in the whole exercise being tax neutral: HCWarehousing Authority notifies several agri goods to be stored in only registered warehousesST - Even if the petitioner may have a case on merits, it is best left to be decided by the Appellate Authority under the hierarchy prescribed under the FA, 1994: HCUS FDA okays Eli Lilly Alzheimer’s drugGST - Petitioner challenges jurisdiction of assessing officer - Petitioner is entitled to file an appeal u/s 107 by availing an alternate efficacious remedy: HCFive from Telangana killed in car accident on Pune-Solapur HighwayGST - Existence of an alternative remedy is a material consideration but not a bar to the exercise of jurisdiction: HCHush money case against Donald Trump - Sentencing deferred to Sept 18GST - It is open to a trader to take goods by whichever route he opts, unless the law otherwise requires, destination point being intact: HCDeadly hurricane Beryl smashes properties in JamaicaGST - Conclusion that taxable person is providing a service to supplier while taking the benefit of a discount by facilitating an increase in the volume of sales of such supplier is ex facie erroneous and contrary to the fundamental tenets of GST law: HCIsrael claims 900 militants killed in Rafah since May monthGST - Order expressly records that personal hearing notice was returned with endorsement 'no such person at address' - Since petitioner has shifted to a new premises, it is just and necessary to provide an opportunity to contest demand: HC116 die in stampede at UP ’Satsang’I-T- Application for revision of order dismissed in limine on grounds of delay; case remanded for re-consideration: HCWe are deepening economic ties with India, says US officialI-T- As per Section 119(2)(b), power to condone applications relate to claims for amount exceeding Rs 50 lakhs are to be considered by CBDT; however it is impermissible for CBDT to pass order on merits: HC8 Dutch engineers build world’s longest bicycle - 180 feet, 11 inchesI-T- Additions framed u/s 68 for unexplained income & u/s 69 for unexplained expenditure not tenable where complete transactional details are furnished & not doubted: HCRailways earns Rs 14798 Crore from Freight loading in June monthI-T- Delay in filing ITR is per se insufficient reason to estimate assessee's profit @15% on turnover, more so where audited financial report is filed in timely manner: ITATMoD inks MoU to set up testing facilities in Unmanned Aerial System in TN Defence Industrial CorridorI-T- For invoking section 69A, assessee should be found to be owner of any money, bullion, jewellery or other valuable article & which is not recorded in the books of account: ITATGovt proposes Guidelines for ethical approach to Coal MiningI-T- TDS credit can be allowed based on AIS, where details pertaining to TDS, advance tax & other payments are reflected in Form 26AS: ITATVaishnaw to inaugurate Global IndiaAI Summit 2024I-T- Lending money with the primary intention of earning interest can be considered a business activity, but nature and manner of lending, as well as the frequency, should be taken into account: ITAT
 
GST - Misclassification of DGS - Distillers raided

By TIOL News Service

KOLKATA, JULY 01, 2020: BASED on intelligence shared by the DGGI, Delhi, GST sleuths raided distilleries for alleged misclassification of brewing or distilling dregs and wate. The actionable intelligence was - various companies engaged in manufacture of Ethanol from grains are evading payment of GST leviable on the supply of Distilled Grains with Soluble (DGS) by mis-classifying them under the Heading 2309 as prepared animal feed supplement. The solid and liquid, left after distillation process during the process of production of Ethanol from corn are known as Wet Distillers Grains with Soluble (WDGS or DGS). These DGS are highly rich source of proteins and fibre, which are further used in manufacturing animal feed. In central excise period "brewing or distilling dregs and waste" were classified under Tariff Head 2303, where rate of Central Excise Duty was nil. Presently in GST, the supply of goods falling within the Heading 2303 attract 5% GST. But the items under 2309 including prepared animal feed supplements are nil rated in GST regime.

Some of the distilleries falling in different states like Maharashtra, Tamil Nadu, Orissa, West Bengal, Delhi etc were classifying DGS under the chapter heading 2309 claiming incorrect exemption from payment of GST instead of classifying under the Chapter heading 2303 attracting 5% GST.

Acting on the inputs, the Kolkata team conducted searches in distilleries indulging in this practice across different states, to protect and recover Govt revenue. Kolkata zonal unit of DGGI undertook search operations in M/S IFB Agro Industries Lt. at Village Durgapur, P.O. Noorpur, Via Sarisha Ashram. South 24 Pargana, West Bengal along with its office premise and M/S Global Spirits Ltd at Plot No. B-7, Panagarh Industrial Park, Panagarh, Dist Bardhaman, WB, both fallingin the State of West Bengal. During the search, based on the volume of clearance, production report, and various other documents recovered in factory premises, preliminary estimate of duty evasion on account of misclassification of DGS to the tune of 4.7 Cr was detected in IFB Agro Industries Ltd. Further investigation is underway.

 


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