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Trump’s ‘Liberation Day’ - 10% baseline tariff on all exporters + 34% on China + 26% on India; 25% on South Korea; 24% on Japan & 20% on EUImpact of tariffs - Gold hits new high + bonds surge but stocks nosediveCentre imposes President’s rule in ManipurLS votes in favour of Waqf Amendment BillTrump exempts oil imports from tariffsTrump relents on friends - Just 10% tariff on UK and AustraliaSouth African coalition in peril after budget is tabled without partner’s consentIsrael decides to acquire more territory in GazaWaqf Bill - No provision to appoint non-Muslim in Board, says HMRajasthan HC tosses out Asaram bail applicationUIDAI's AI-Powered Aadhaar Face Authentication sees over 130.5 Crore transactionsGST - Via automated email and SMS on registered mobile number, SCNs were sent for all periods - Only for 2019-20, petitioner states that he did not receive copy and which is not possible to accept - Nonetheless, petitioner permitted to file appeal: HCMinister urges CBI to establish State-of-the-Art Cyber Forensic LabsGST - Respondent department has failed to assign any valid reason justifying the action of cancellation of registration and that too with retrospective effect: HCMHI log sales of more than one million of EVs in FY 2024-25Cus - Classification of product is a recurring and a legal issue - Court deems it appropriate to remand the matter to CESTAT, for a fresh adjudication on the classification issue itself: HCFM launches 'NITI NCAER States Economic Forum' PortalCus - T-3 IGI - Gold bangles weighing 50 grams seized - Since one year period has elapsed, no SCN can be issued - Detention impermissible: HCGST and the tipping pointCus - Old iPhones seized - Whether SCN was delivered to petitioner within prescribed period is a question of fact - Reply to be filed and provisional release may be sought: HCGovt amends quality control order for vinyl acetate monomerGovt notifies 7.1% interest rate for Special Deposit Scheme for non-govt Provident FundsGovt makes Aadhaar mandatory for receiving MSME benefitsGovt revises procurement guidelines to give preference to domestically-manufactured iron and steel
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TODAY'S CASE (INDIRECT TAX)

Taxindiaonline.com



April 03, 2025

++ Cus - Penalty imposed on steamer agent for exporting goods with cancelled LEO - export remittance was received, indicating that export indeed occurred; Customs website reflected goods as ready for shipment - penalty quashed: CESTAT

++ Cus - Exemption under EPCG scheme cannot be denied solely on grounds that it was not claimed at the time of import of relevant goods; exemption can be claimed at time of de-bonding of the goods: CESTAT

++ ST - Reimbursable expenses, operational surplus and freight brokerage are not taxable under CHA or Business Auxiliary Services: CESTAT

++ ST - As is trite law, renting of immovable property by municipalities may not be subject to Service Tax as it may be considered a sovereign function; case remanded for reconsideration: CESTAT

++ CX - Disallowance of Cenvat credit availed on inputs - SCN not issued & no justification given as to how Assessee was required to clear goods under full exemption as per Notfn No 04/2006-CE; denial of credit not tenable: CESTAT

April 02, 2025

++ GST - Via automated email and SMS on registered mobile number, SCNs were sent for all periods - Only for 2019-20, petitioner states that he did not receive copy and which is not possible to accept - Nonetheless, petitioner permitted to file appeal: HC

++ GST - Respondent department has failed to assign any valid reason justifying the action of cancellation of registration and that too with retrospective effect: HC

++ Cus - Classification of product is a recurring and a legal issue - Court deems it appropriate to remand the matter to CESTAT, for a fresh adjudication on the classification issue itself: HC

++ Cus - T-3 IGI - Gold bangles weighing 50 grams seized - Since one year period has elapsed, no SCN can be issued - Detention impermissible: HC

++ Cus - Old iPhones seized - Whether SCN was delivered to petitioner within prescribed period is a question of fact - Reply to be filed and provisional release may be sought: HC

++ CX - Co-noticees cannot be held liable once the main noticees have resolved the matter under SVLDRS, as no further liability exists for them: CESTAT

++ Cus - The right to a fair hearing is fundamental and must be upheld even if procedural lapses occur on the part of appellant or department: CESTAT

++ ST - Extended limitation - Department can request further documents or conduct an inquiry if duty escapes assessment; audit process should not be used as basis to assume suppression of facts: CESTAT

++ ST - Department cannot invoke extended limitation on charges of evasion of tax, where it is aware of assessee's activities during relevant period: CESTAT

++ ST - Allegations of suppression of facts with intent to evade payment of tax, do not hold where based on open-source documents & where issue involves interpretation of law: CESTAT

April 01, 2025

++ GST - ITC availed on inputs consumed in manufacture of Steel Nails, that got destroyed in fire accident, is required to be reversed: AAAR

++ GST - 22 days delay - Order was communicated to appellant at the email id mentioned in GST ARA-01, therefore, it is incorrect to state that order was not received in time - Delay in filing appeal unexplained, hence appeal rejected: AAAR

++ GST - Petitioner has not caused any loss to the State Exchequer as he has been filing GST returns on time and all due taxes have been paid promptly - Anticipatory bail granted: HC

++ Cus - Personal jewellery could not have been detained in the first place - No SCN issued even after lapse of one year from detention date - Jewellery to be released: HC

++ Cus - Petitioners are Indian citizens who had come back after attending their son-in-law's 50th birthday in USA and jewellery which was owned by them were their personal effects - No justification for detaining jewellery - To be released: HC

++ Cus - Head office expense allocations must involve specific services and consideration to attract service tax liability, allocations without evidence of specific services or contractual obligations are deemed non-taxable: CESTAT

++ CX - 1% transit loss allowed on Naphtha cleared for export holding that CBEC Circular permitting such loss remains valid and applicable even under export warehousing: CESTAT

++ ST - Excess freight and insurance charges collected from dealers during sale of goods cannot be taxed under 'Business Auxiliary Services' as they form part of assessable value on which excise duty has already been paid: CESTAT

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