TODAY'S CASE (INDIRECT TAX)

September 26, 2024

++ GST - Rule 86A is not a machinery provision for recovery of tax - Order can be passed only if ITC is available in the taxpayer's ECL - No negative blocking: HC

++ GST - No opportunity of personal hearing as was requested while replying to SCN was given - Order set aside: HC

++ GST - Goods were purchased from SAIL by a third party who sold to petitioner and who subsequently re-sold to consignee - No justification for detention on ground that correct documents were not travelling with truck: HC

++ Cus - Unreasoned order - Order spoke for itself - Revenue counsel tries his best to justify order but in the end had to throw in the towel: HC

++ GST - Existence or otherwise of principal place of business - A taxpayer's registration cannot be cancelled solely on the basis of some general queries/enquiries from random persons, of which there is no record: HC

++ GST - Due to technical glitch the reasons proposed for cancelling registration did not form part of SCN - Order cancelling registration falls foul of the principles of natural justice: HC

++ GST - The practice of issuing a single, consolidated SCN for multiple assessment years contravenes the provisions of CGST Act and established legal precedents: HC

September 25, 2024

++ PC - Mere grant of prosecution sanction against Central Government employee is no reason to put recommendations of Departmental Promotion Committee in sealed cover: SC

++ Cus - Echo Dot, Echo Dot with clock and Echo Pop are classifiable under CTH 8517 6290 and entitled for exemption in terms of 57/2017-Cus: HC

++ GST - No notification is issued u/s 168A extending the period for passing order u/s 73 beyond 30 April 2024 for the FY 2018-19 - Order is without jurisdiction and hence quashed and set aside: HC

++ CX - Whether M/s Mica Mold & M/s Mica Mold (p) Ltd. be treated as distinct entities for purpose of duty exemptions, given evidence of mutual financial interest & intertwined operations; case remanded for reconsideration: HC

++ CX - Cenvat Credit on input services is allowed in respect of electricity is used to manufacture dutiable goods, where power produced by one unit is transferred to another: HC

++ ST - Whether functions performed by petitioner fall within the mega exemption notification - Matter requires factual appreciation - Such exercise cannot be undertaken by Court: HC

++ Cus - Importer cannot be penalised, merely because importer's classification of imported goods is different from classification favored by Customs Department: CESTAT

++ Cus - There is no requirement for importer to classify goods in anticipation of what will be acceptable to the Department; importer can classify goods as per own understanding, while Department can re-classify and/or re-assess after following due procedure: CESTAT

++ Cus - Chemical examiner in CRCL has no role to play in classification because classification is a part of assessment which is a quasi-judicial & appealable order: CESTAT

++ Cus - Allegations of mis-declation of imported goods cannot be sustained, where based on an ambiguous report furnished by the CRCL: CESTAT

++ Cus - As per Section 112, the Customs Officer has the discretion to impose penalty as well as responsibility to exercise such discretion in a judicious manner: CESTAT

++ CX - Scope of input service under CCR is broad & does not restrict services to those consumed within factory or up to place of removal; Erection, Commissioning & Installation service provided outside India, crucial for assessee's sale of machinery by ensuring proper installation, qualifies as eligible input service: CESTAT

September 24, 2024

++ GST - Un-fried fryums - Papad - Meaning of para 2.2 of Circular dt. 01.08.2023 - When petitioners have claimed exemption and the same is required to be regularised on 'as is' basis meaning past returns to be accepted as it is @nil rate: HC

++ GST - Authority at Chandigarh would have the power to issue notice u/s 74 even with regard to dealings of the company in other States and, therefore, there is no jurisdictional error: HC

++ GST - Adjudicating authority has already examined issue for subsequent period and dropped demand - Although petitioner has a statutory remedy of appeal, in the present facts, order set aside and matter remanded: HC

++ GST - Adjudicating authority has already examined issue for subsequent period and dropped demand - Although petitioner has a statutory remedy of appeal, in the present facts, order set aside and matter remanded: HC

++ GST - Respondents cannot simply ignore the order and withhold refund which has been directed to be granted by appellate authority: HC

++ CX - The office setup in abroad is used exclusively for purpose of marketing and sales promotion of exported goods of appellant, activities are directly covered under definition of input services, appellant have rightly availed Cenvat credit: CESTAT

++ Cus - Appellant obtained Special Warehouse License for 35 sq. mtr & later allocated larger premises of 154 sq. mtr - however, license not amended to reflect such change - Ergo, oversight over appellant's operations by Customs officers is valid - Nevertheless, cancellation of license is invalid since assessee moved back to original premises: CESTAT

September 23, 2024

++ GST - Extension of time for passing order u/s 73 - s.168A - Notification issued without recommendation of GST Council - 56/2023-CT is ultra vires and same is not legally sustainable: HC

++ GST - VAT - IBC, 2016 - NCLT - On the date of approval of resolution plan by the adjudicating authority, all such claims, which are not a part of resolution plan, shall stand extinguished - Demand for the period arising beyond date of approval survives: HC

++ Cus - Rectification application - Clerical error is not affecting the outcome of the final order - Application allowed: CESTAT

++ Cus - Even if used digital multifunctional machines are imported in violation of CA, 1962, FTP 2015-20, FTDR, 1992, Hazardous & Other Wastes Rules, 2016, E-waste Management Rules, 2016, they are not liable for absolute confiscation: CESTAT

++ CX - Even if the activity does not amount to manufacture, the duty paid on final product by availing CENVAT credit on inputs need not be reversed: CESTAT

September 21, 2024

++ ST - demand based on obsolete tax provisions & incorrect categorization was rightly quashed by CESTAT, hence findings upheld: HC

++ Cus - Order-in-Original is invalidated where passed without granting opportunity of personal hearing: CESTAT

++ Cus - Where Department seizes imported goods without any protest from the importer & where method of measurement of goods was not challenged before its clearance, then O-i-O demanding tax & interest cannot be faulted; confiscation of goods upheld as well: CESTAT

++ CX - It is incumbent on Department to ensure procedural fairness & transparency; Assessee not properly notified of change in relevant Rules of Central Excise Rules 1944 or given fair opportunity to contest revised assessment; demand quashed: CESTAT

September 20, 2024

++ Cus - Gold seized from appellant & auctioned without considering cogent evidence furnished; seizure invalidated, auction proceeds be refunded with interest: CESTAT

++ CX - Rule 4 of Central Excise Valuation Rules 2000 are rightly invoked where assessee suppresses material facts about clearance of finished goods to related entity: CESTAT

++ ST - For the amenities provided by service recipient, the cost thereof cannot be included in assessable value of service in hands of appellant being service provider, therefore, demand is not sustainable: CESTAT

September 19, 2024

++ Cus - Import of Areca Nuts - Department did not follow procedure laid down by CBEC for verification or testing/re-testing, to establish true origin of goods; Nuts imported from Sri Lanka otherwise meet requirements for duty-free import under Notfn No 26/2000-Cus: CESTAT

++ Cus - No proper evidence is found towards Customs Officer's involvement in fraud, the allegation that appellant has actively colluded with Customs officials cannot legally sustain, penalty imposed on appellant also cannot sustain: CESTAT

++ ST - The contracts being composite in nature and demand having been raised under Construction of Residential Complex Services, demand of service tax cannot sustain for the period after 01.07.2010 also: CESTAT

September 18, 2024

++ VAT - If application for certified copy is made, then Authority receiving has duty to endorse such application, and inform applicant in writing of date when such certified copy would be ready for collection: HC

++ CX - The refund cannot be rejected even if higher duty has been paid than what was payable because the refund is eligible for amount of duty paid by appellant: CESTAT

++ Cus - If a speaking order was not passed within 15 days, the assessing officer cannot now be granted any extension to pass a speaking order: CESTAT

September 17, 2024

++ VAT - Assessee successfully rebutted presumption that 'freight charges' listed in invoices were included in price of cement & borne by dealer; demand quashed: HC

++ Cus - In absence of any justifiable reason to reject the declared value, loading of value is unsustainable : CESTAT

++ Cus - CBLR 2018- In keeping with CBEC Circular No. 09/2010 dated 08.04.2010, timelines laid down herein for completing investigation are mandatory and not directory in nature; suspension of broker's license is bad in law, where investigation stretched beyond prescribed timeline: CESTAT

++ ST - Stock Broker service - Service Tax not payable by assessee on transaction charges recovered from clients and paid to NSE: CESTAT

September 16, 2024

++ COFEPOSA - Casual, callous and negligent approach of Prison Authorities in dealing with valuable right of detenu - Representation of detenu was sent by ordinary post and could not reach detaining authority and central govt. within reasonable period - 9 months delay in deciding representation - Detention order set aside: SC LB

++ Cus - Whether the apprehensions or reservations expressed warrant a review of the import regime are clearly issues which fall in the realm of policy: HC

++ VAT - 'Actus Curiae Neminem Gravabit' (an act of the court shall prejudice no man) and the law of equity need to be applied: HC

++ GST - Cancellation of registration ought not to be withheld on account of any assessment proceedings or any proceedings for recovery of any statutory dues from taxpayers: HC

++ GST - Cancellation of taxpayer's registration does not absolve taxpayer from being held accountable for any statutory violations prior to the date of the cancellation: HC

++ GST - SCN was earlier placed under the tab 'Additional Notices & orders' and possibly the petitioner missed it - Now the issue has been addressed by department and SCN is placed under 'Notices & Orders' - Another opportunity granted to petitioner to reply to SCN: HC

++ Cus - HCCAR, 2009 - Appellant-custodian operated from un-notified area; contravened provisions of Sections 7, 8 & 45 of Customs Act; Audit revealed discrepancies, reflecting non-fulfilment of conditions under Regulation 5 of HCCAR - Penalties imposed u/s 117 & under Regulation 12(8) upheld, albeit with reduced quantums: CESTAT

++ Cus - Stipulations for imposing penalty u/s 112(a) & 112(b) are mutually exclusive requiring detailed finding on role of any person on whom penalty was to be imposed: CESTAT

++ ST - As the activity undertaken by appellant is identical which amounts to manufacture, they are not liable to pay Service Tax as manufactured goods has suffered excise duty at the end of principal: CESTAT

September 14, 2024

++ Cus - SCN dated March 2015 is sought to be adjudicated after a period of almost 8 years - Attempt to adjudicate is quashed: HC

++ CX -Rebate -Non-filing of declaration and input-output ratio is a procedural requirement and not a condition to be satisfied for claiming rebate under notification 21 of 2004: HC

++ GST - Applicant, being the successful bidder, is responsible for dismantling, transporting and exporting assets to Myanmar - Place of supply is premises of Indian company undergoing liquidation - Transaction does not fall under definition of 'export of goods': AAR

++ GST - Since the inner packing is printed and is having pre-determined quantity, it immediately attains the characteristics of pre-packaged and labelled irrespective of the fact whether the outer packaging is printed or not - Pre-packaged and labelled Shrimps liable for GST @5%, whether it is for domestic supply or for export: AAR

++ CX - Clubbing of units - After demanding duty from appellant and directing confiscation of goods seized, adjudicating authority should not have allowed the same to be redeemed by respective units because that would tacitly acknowledge that the units are not dummy units: CESTAT

++ CX - Principal Commissioner erred in denying CENVAT credit by failing to consider Assistant Commissioner's letter confirming tax payment: CESTAT

++ ST - Once the SCN had been quashed by High Court, nothing remained to be adjudicated upon by Commissioner, the Commissioner, therefore, committed no illegality in discharging SCN: CESTAT

++ Cus - Goods held liable for confiscation u/s 111(m) & also u/s 111(d) of Customs Act; penalty u/s 112 cannot be fastened before determining whether the appellants were responsible for import & filing Bill of Entry: CESTAT

September 13, 2024

++ Cus - Smuggling of 5kg gold - Only on the basis that the vehicle used in the crime was in the name of the applicant's brother, gravity of offence cannot be mitigated - Application for anticipatory bail rejected: HC

++ Cus - Revenue is directed to consider the application of petitioner seeking release of seized gold bars/cutting bars: HC

++ GST - SCN does not mention any proposal to cancel registration with retrospective effect - Petitioner to exercise efficacious remedy of statutory appeal: HC

++ GST - Registration cancelled pursuant to directions received from Anti-Evasion branch - Such communication was neither mentioned in SCN nor accompanied it - Violation of principles of natural justice: HC

++ GST - Unauthorised persons accompanying raiding team and copying data from computer - No panchanama drawn - Since petitioner has complained to police, Bench has no reason to believe that the said complaint will not be processed: HC

++ GST - Cancellation of a taxpayer's registration does not absolve the taxpayer from being held accountable for any statutory non-compliance or absolves it from any liability: HC

++ GST - Cancellation of registration - SCN is not intelligible - Observation in order that petitioner had secured its registration by submitting fake documents was not the allegation made in SCN - Order set aside: HC

++ GST - Cancellation of registration - As appellate authority has dismissed appeal, respondent authorities will not be able to exercise revisional power, hence order set aside and matter is remanded to assessing officer at SCN stage: HC

++ DGFT - implementation of export regulations be guided by rationality; import, export regulations must balance economic interests with national & global security concerns: HC

++ DGFT - Items certified by domain experts as having civil use & allowed within ambit of export policy, cannot be prevented from export solely on grounds that such items may have potential military applications: HC

++ DGFT - GE CF-34-8E5 aero gas turbine engines, certified for civil aviation use by DGCA & cleared by DRDO, has no potential military application; does not fall within restrictions of SCOMET list or Catch-All provisions: HC

++ ST - Activity of clinical trial on drugs supplied by foreign service recipient to assessee amounts to export of service & hence does not attract Service Tax: CESTAT

++ CX - Supplies made to developers of SEZ are eligible for exemption as per Notification No. 50/2008-CE (NT) dated 31.12.2008; tax demand and recovery of Cenvat credit is unsustainable: CESTAT

September 12, 2024

++ Cus - Genocide convention - Authority and jurisdiction in relation to the conduct of foreign affairs is vested with the Union Government under Article 73: SC LB

++ Cus - Gaza conflict - Petitioner seeks directions to cancel existing licences of companies for export of arms and military equipment to Israel - Reliefs sought are not amenable to the exercise of judicial remedies under Article 32: SC LB

++ GST - Cancellation of registration - SCN is bereft of any particulars; does not mention any intelligible reason for cancellation of registration - Order set aside: HC

++ GST - Cancellation of registration - Allegation is that address of principal place of business was vague/incomplete and could not be located; that petitioner had shown huge turnover within a period of two months and entire tax was paid by availing ITC - Petitioner to respond to the SCN: HC

++ CT - s.17A of AP General Sales Tax Act - Power to declare an alienation of property as void need not be only after the tax liability has been fixed: HC

++ VAT - Assessee entitled to tax credit for amounts paid on purchases from non-registered dealer where tax was credited to State Exchequer: HC

++ GST - Whether proceedings u/s 130 can be initiated when goods in transit are detained u/s 129 - Authority to release goods and conveyance subject to conditions: HC

++ GST - Cancellation of registration - Mother of petitioner suffering from cancer - Authorities have shown total inhuman approach by not granting adjournment as sought and passing an ex parte order: HC

++ Cus - defect in jurisdiction is fundamental & renders any subsequent order void; requires resolution before addressing other issues: CESTAT

September 11, 2024

++ Cus - The act of not being diligent enough in verifying antecedents of exporter would attract provisions of CBLR, 2018 and it cannot be a ground for imposing penalty under Section 117 of Customs Act, 1962: CESTAT

++ CX - CENVAT - For the period prior to 07.07.2009, the appellants are eligible to avail CENVAT credit on the inputs viz., HR coils, HR Sheets, M.S. Angles, M.S. Channels and MS plates: CESTAT

++ CX - procedural delays & issues, such as belated filing of ER1 returns, will not override substantial right to Cenvat credit, especially when no fraud or misuse is alleged: CESTAT

++ ST - No demand of service tax can sustain merely on basis of difference in figures in ST-3 and Form 26AS as there is difference in methodology in preparing both the records and Form 26AS is not a statutory document for determining taxable turnover under service tax law: CESTAT

September 10, 2024

++ CX - Jurisdiction - Since orders of adjudicating authorities have merged into the impugned orders of Revisionary Authority who is located in Mumbai, petitioner has the option to file petitions before the Principal seat of this Court: HC

++ CX - Oversight, Implementation of GST, redrawing of jurisdiction are the reasons given for un-adjudication of SCN - Delay of more than six years in adjudication cannot be condoned - SCN set aside: HC

++ Cus - Allegation levelled against petitioner for suppression of material facts are not born out from findings arrived at in the o-in-o - SCNs are without jurisdiction: HC

++ Cus - In view of the Revenue appeal being dismissed by Supreme Court, the order of CESTAT has merged into the order of Supreme Court passed under Article 136 of the Constitution - Application made u/s 130A is dismissed: HC

++ GST - Respondents should issue appropriate circular prescribing time limit within which objections are to be decided lest the provisions u/r 159(5) are rendered nugatory and empty formality, keeping in view that the maximum period of provisional attachment u/s 83 is one year: HC

++ GST - False and fabricated goodless invoices - ITC availed is Rs.8.59 crores - Court below did not consider the gravity of the offences and enlarged the respondent on bail misconstruing the facts and legal position - Application for cancellation of bail is allowed: HC

++ VAT - Assessment order invalid & contravenes principles of natural justice, where preceding SCN proposing to commence assessement & impose penalty, was not properly served to & was not received by assessee: HC

++ CX - An act done with intent to evade payment of tax, can only invite invocation of extended limitation; demand fails where classification of relevant goods is a complicated issue & where no intentional tax evasion is made out: CESTAT

++ CX - An action indicating a lack of bona fide does not necessarily indicate mala fide : CESTAT

++ Cus - Where imported goods differ from their declarations in terms of quality, quantity & description, then the declared price cannot be adopted as actual price of the goods: CESTAT

++ Cus - Valuation based on Rule 9, the residual method, was correctly used to determine value of imported goods, given that values based on identical or similar goods were unavailable & no evidence was provided by importer, so as to apply alternative valuation rules: CESTAT

++ Cus - Section 114AA deals with penalties for knowingly making false declarations; penalty quashed as appellant's intention or knowledge was not clearly established: CESTAT

September 09, 2024

++ Cus - Since SCN was issued against a dead person without bringing on record his legal representatives, the OIO and the subsequent notice of recovery of drawback is set aside: HC

++ Cus - Diversion of imported PFY in local market without utilisation in manufacture of export goods - Concurrent findings recorded by Commissioner and upheld by Tribunal - No interference required: HC

++ ST - Authority while adjudicating refund claim was not justified in appropriating the same as there was no quantified or outstanding service tax dues till that date: HC

++ GST - Appellate authority would not have any power to condone the delay in filing an appeal u/s 107 beyond the period of 30 days set out in s.107(4): HC

++ GST - S.83 - In absence of any reason for forming such an opinion of provisional attachment, orders cannot be sustained: HC

++ GST - Cancellation of registration - Petitioner should avail the alternative efficacious remedy: HC

++ GST - Registration cancelled wrongly by authorities - Respondent directed to activate registration so as to enable petitioner to upload returns pending since 2018-19 along with tax, interest, penalty etc.: HC

++ CX - Refund claimed w.r.t Cenvat credit reversed in relation to trading activities; rejection of refund upheld, as trading activity was not considered exempted service prior to amended rules w.e.f. 1.3.2011: CESTAT

++ Cus - Section 26A of Customs Act applies, while importing goods for home consumption; provisions governing payment of duty on re-import of goods is as per Notfn No 46/2017 dt. 30.06.2017 - Assessee need not pay tax where drawback drawn is re-paid with interest: CESTAT

September 07, 2024

Cus - Allegation of criminal conspiracy - Prosecution - Appellant was granted immunity from prosecution under CA, 1962, CEA, 1944, and IPC, 1860 by Settlement Commission - As there was no fiscal liability, Order by Special Judge rejecting discharge application ought not to have been sustained: SC

++ ST - The discount given to Public Call Offices (PCOs) has not to be included in taxable value for payment of service tax: CESTAT

++ Cus - Allegations of over-valuation of exported goods - Appellant's allegations of valuers not being Government-approved, was not considered by Department - case remanded for re-consideration: CESTAT

++ CX - Assessee correctly allowed exemption under Notfn No 06/2006-CE dt 01.03.2006, as it satisfied condition in Notfn No 21/2002-Cus, of obtaining certificate from Competent Authority that goods imported by it were required for Mega Power Projects: CESTAT

September 06, 2024

++ Cus - It would be wholly incorrect to hold that a payment made under a mistaken belief of a liability placed under the Act would fall outside the ken of s.27A: HC

++ GST - Mere holding of shares by the holding company in the subsidiary company cannot be classified, treated or construed as 'supply of service': HC

++ GST - Provisional attachment u/s 83(1) is to protect Government revenue - It is not relevant whether the controversy involves a question of law or a question of fact: HC

++ GST - Cen. govt. authorities and the State authorities are required to act in tandem and not to operate in exclusion with one another - Scheme of Act, 2017 nowhere provides for transferring proceedings from one proper officer to another: HC

++ GST - Cancellation of registration retrospectively - It is a fundamental principle of natural justice that a person cannot be condemned unheard: HC

++ GST - Alleged fraudulent ITC - Trial to take time - SCN is yet to be adjudicated - Petitioner has no criminal antecedents and is in custody since February 2024 - No likelihood of he fleeing the country - Bail granted: HC

++ GST - Act, 2017 does not provide for issuance of multiple audit memos determining the liability of a taxpayer: HC

++ GST - Cancellation of a taxpayer's GST registration does not absolve the taxpayer from discharging its liability or for any statutory non-compliance: HC

++ GST - Whether exemption granted to transmission or distribution of electricity would take in the ancillary services offered to consumers - To await SC decision in the matter of CA filed by department: HC

++ Foreign Trade (Development & Regulation) Act - Penalty of Rs 50 Lakhs imposed for failure to meet export obligations linked to Advance Authorisation License; 6-week reprieve granted for assessee to present requisite documents; new order be passed thereafter: HC

++ ST - Service Tax cannot be levied on appellant for period from May 2006 to December 2007 under category of 'business support service' by issuance of SCN which is beyond the normal period of limitation of one year: CESTAT

September 05, 2024

++ Cus - FTDR Act - Interest cannot be construed to be a penalty to confer jurisdiction on the adjudicating authority to adjudicate the claim for payment of interest: HC

++ Cus - Petitioner has approached different forums on the same subject matter - When the matter is already sub-judice before P&H HC, present petition is summarily dismissed: HC

++ CX - CENVAT - Rule 6 of CCR cannot be used as tool of oppression to extract the amount which is much beyond the remedial measure: HC

++ ST - Finding of Commissioner to the effect that there was an element of misstatement and contravention of ST Rules with intent to evade payment of Service Tax is perverse as the said finding is not based on any material available before it: HC

++ GST - Reply filed by petitioner in response to SCN is totally incomprehensible and, therefore, Bench cannot find fault with officer for finalising the demand - One more opportunity granted to file proper reply - Matter remanded: HC

++ GST - 12/2017-CTR, Sl. No. 41 - Grant of long term lease of land by Shyama Prasad Mookerjee Port, Kolkata, an autonomous body, to applicant for purpose of 'setting up commercial office complex' is not an exempted service: AAR

++ GST - Madhya Pradesh Jal Nigam Maryadit cannot be regarded either as State Government or local authority - Therefore, supply of services to it is not exempted in terms of notification 12/2017-CTR: AAR

++ GST - Exemption Sl.77 of 12/2017-CTR is 'entirely member specific' - RWA is not liable to pay tax up to an amount of Rs.7500/- p.m from a member even if he owns another flat in same CHS in respect of which such quantum exceeds Rs.7500/- p.m : AAR

++ VAT - Boro-Plus Antiseptic Cream (BPAC) is medicated ointment and covered under entry no. 41 of Schedule II Part (A): HC

++ CX - Adjudicating Authority has made certain conclusions based on purported observations made by Audit team - No cogent verifiable evidence on record to deny benefit of 67/95-CE: CESTAT

September 04, 2024

++ GST - It is settled law that availability of an alternate remedy does not bar the jurisdiction of this Court under Art.226 of the Constitution of India: HC

++ GST - Section 129 does not authorise imposition of tax/penalty as contemplated by the provisions of s.129(1)(a) or s. 129(1)(b) in cases where only minor discrepancies are noticed: HC

++ GST - Request for return of articles and documents seized - Petitioners rights to seek compensation for the two laptops which were stolen from GST office is reserved: HC

++ GST - MD providing personal guarantee on loans taken by company - When no consideration can be paid for the said transaction by the company to director in any form, directly or indirectly, as per RBI mandate, there is no question of such supply/ transaction having any open market value - Taxable value is zero, hence no tax: HC

++ GST - Although gold ornaments are liable for confiscation, it is settled that goods can be released on payment of fine in lieu of confiscation - Seized gold ornaments shall be released on execution of bonds: HC

++ GST - Cancellation of registration - It is a fundamental rule of natural justice that a person must be afforded an opportunity to meet the allegations made against him: HC

++ GST - Earlier order issued without DIN - Subsequent Order issued with a DIN by same officer who was no longer holding the charge of the said office - Order set aside and matter remanded: HC

++ Cus - Though Bills of entry of contemporaneous import were relied upon, lower authority failed to consider the circumstance of variation of price of imported goods existed at the time of export from China to India, matter remanded: CESTAT

++ CX - Once the fact of Export of goods was not questioned, confirming of demand along with interest and imposing an equal penalty under sec. 11AC of CEA, 1944, for a procedural lapse was too harsh and not warranted: CESTAT

++ ST- Appellants are not liable to Service Tax on testing fee paid to them by licensed manufacturers of Guns: CESTAT

September 03, 2024

++ Cus - Import - Complete state of confusion and lack of clarity that prevails in the Government regulations in relation to arms and ammunition industry - MHA should expedite steps for enhancing efficiency and streamlining the process: HC

++ Cus - Fraudulent licence - In remand proceedings, Adjudicating authority, without discharging his duty properly, has simply reiterated what is stated in the original order against which petitioner had filed an appeal - Order quashed and set aside: HC

++ Cus- Submission that if Petitioner had asked for exportation of goods, provisional clearance for export would have been given, but since Petitioner is seeking 'back to town' the same can be allowed with revenue safeguard, defies sense: HC

++ Cus - Word 'Paper Money' will also include currencies printed on plastic/polymer medium - Benefit of entry 304A to notification 50/2017-Cus as amended is available for import of Canadian Dollars and Philippine Pesos: HC

++ Cus - Officer allegedly facilitating smuggling of gold - Section 108 authorises collection of voice sample as well - Petitioner cannot defy summons - Petition dismissed: HC

++ VAT - Appellant unable to make entire pre-deposit due to financial hardship; appellant's contention of principles of natural justice not being followed, was overlooked - pre-deposit amount reduced to Rs 10 Lakhs: HC

++ CX - A manufacturer who exports the final products which are exempt from duty, can claim refund of CENVAT: CESTAT

++ Cus - Since appellant has been filing Bills of Entry on behalf of a series of mis-declared imports, they need to be suitably penalized so as to act as a deterrent for any future misdemeanor: CESTAT

++ ST - When appellant has already paid service tax along with interest before issuance of SCN, the issuance of SCN itself is bad in law and consequently, penalty imposed is not sustainable : CESTAT

September 02, 2024

++ KGST - As is trite law, a suit filed prior has to be adjudicated so as to bar a suit filed subsequently & that doctrine of res judicata is inapplicable without a previous adjudication: HC

++ GST - Adjournment was granted for two weeks but the proper officer passed the orders before the period was over - Orders set aside and matter remanded: HC

++ GST - Shipping bill can be considered as an application for refund of IGST in terms of rule 96: HC

++ GST - Petitioner is permitted to pay amounts assessed in 24 equal monthly instalments together with interest - Recovery proceedings to be kept in abeyance: HC

++ GST - S.80 - Instalment facility granted to pay defaulted tax - If petitioner commits any default in payment of even a single instalment, it is open to respondents to proceed for recovery: HC

++ GST - Allegation is that petitioner availed ITC in contravention of s.16 - Petitioner submits that they paid output tax without utilising ITC in question - Matter remanded: HC

++CX - The provisions of Section 11B of Central Excise Act, 1944 are not applicable for deposit lying in PLA account for refund and same is to be treated as deposit: CESTAT