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GST collection crosses Rs 1 lack crore in NovemberBoard of Trade meeting to discuss foreign trade policy, Atmanirbhar BharatJob Work - RedefinedST - New pleas can be raised for the first time before the Appellate Authority, if it is established that such grounds are bona fide and were not raised earlier for good reasons: CESTATTerrorism most important challenge faced by the region: India at SCOAdmission of additional evidences by CIT(A) without providing an opportunity of being heard to the AO while finalising the Block Assessment, is invalid: HCWhere a research project relating to scientific development, has received approval as per Rules 18D & 18DA of the I-T Rules, it is not open to the AO to question the approval so granted: HCRe-assessment proceedings are invalid if notice u/s 143(2) is issued beyond the prescribed statutory limit: ITAT30 lakh paddy farmers benefit from Kharif Marketing Season Procurement OperationsExpenditure incurred on replacement of Jigs and fixtures qualifes as revenue expenditure: ITATKVIC Honey Mission helps UP migrant workers earnDighawara-Bandikui railway route electrified between Ajmer and DelhiMilling of paddy - By-products form part of compensation but not consideration - Value of broken rice, bran and husk cannot, therefore, be treated as part of the consideration for levy of GST: HCGST - Orders of public servants, some of whom are quasi judicial authorities, which have far reaching effect on the life, liberty, property and welfare of the public must be based on cogent reasons: HCCAROTAR Rules, 2020 - Is the remedy worse than the disease? (See 'THE INSIGHT' in Taxongo.com)Modi seeks suggestions on regulatory process from teams working on COVID-19 vaccineRole of human scorer is a means to ensure reliability of specialised computer program called Automated Essay Scoring (AES), therefore, involvement of human element is well within realm of 'minimum human intervention' - Type-3 test is also an OIDAR service: AAARStoring finished goods in outside godowns - In current era of liberalisation and simplification of law and procedures, recovery of MOT is no longer warranted - refund ordered with interest: HCIncome tax raids IT SEZ developer; searches 16 premises in Chennai, Mumbai & HyderabadCommon businessman is admittedly having difficulty to understand GST Act and the procedures they have introduced - Interpretation should be done in a way to facilitate business and not in a perverse manner: HCGovt grants Rs 900cr to accelerate COVID-19 vaccine developmentCus - Rectification of mistake - Tribunal inadvertently set aside issue of duty, fine & penalty collected in respect of undeclared goods - Order modified to such extent: CESTATARTPARK in Bengaluru to promote technology innovationsST - Aggrieved party can seek rectification of mistake beyond 6 month limitation period - reasons for delay must be shown & injustice caused by error must be established: CESTATCX - Sale of aerated water bottle crates attracts VAT/Sales Tax - such transaction is deemed sale involving transfer of right to use with effective control & possession of crates - No service tax leviable in such case: CESTATModi's Mann ki Baat: Agricultural reforms opened new doors for farmersPower of revision u/s 263 cannot be exercised solely because in original assessment order, AO relied upon precedent judgment which was subsequently reversed: HCDisallowance of R&D expenses claimed u/s 35(2AB) is untenable, where no reasons are recorded in respect of such claims: HCFailure to comply with directions in notice issued u/s 142(1) is a technical default at best & for which penalty u/s 271(1)(b) cannot be imposed: ITATRegistration u/s 12AA cannot be denied to Trust where its objectives are undisputedly charitable in nature & if all records of corpus donation received & assets purchased, are submitted: ITATOver 100 farm workers massacred by armed militia in NigeriaIncome tax raids IT SEZ developer; seaches 16 premises in Chennai, Mumbai & Hyderabad Chennai Airport Customs seizes gold worth Rs 1.57 Cr from pax coming from Dubai30 Afghan security personnel killed in car bombingHigh-Voltage Panel discusses inputs for STPI 2020 policy
Untitled Document

TODAY'S CASE (INDIRECT TAX)

Taxindiaonline.com



November 30, 2020

++ Milling of paddy - By-products form part of compensation but not consideration – Value of broken rice, bran and husk cannot, therefore, be treated as part of the consideration for levy of GST: HC

++ GST - Orders of public servants, some of whom are quasi judicial authorities, which have far reaching effect on the life, liberty, property and welfare of the public must be based on cogent reasons: HC

++ Role of human scorer is a means to ensure reliability of specialised computer program called Automated Essay Scoring (AES), therefore, involvement of human element is well within realm of ‘minimum human intervention' - Type-3 test is also an OIDAR service: AAAR

++ Storing finished goods in outside godowns - In current era of liberalisation and simplification of law and procedures, recovery of MOT is no longer warranted - refund ordered with interest: HC

++ Common businessman is admittedly having difficulty to understand GST Act and the procedures they have introduced - Interpretation should be done in a  way to facilitate business and not in a perverse manner: HC

++ Cus - Rectification of mistake - Tribunal inadvertently set aside issue of duty, fine & penalty collected in respect of undeclared goods - Order modified to such extent: CESTAT

++ ST - Aggrieved party can seek rectification of mistake beyond 6 month limitation period - reasons for delay must be shown & injustice caused by error must be established: CESTAT

++ CX - Sale of aerated water bottle crates attracts VAT/Sales Tax - such transaction is deemed sale involving transfer of right to use with effective control & possession of crates - No service tax leviable in such case: CESTAT

November 28, 2020

++ CX - Application seeking review of Tribunal's order, under guise of rectification of mistake, is not sustainable: CESTAT

++ Cus - If issue at hand pertains to interpretation of Notification, no suppression & wilful mis-statement of facts with intent to evade payment of duty can be attributed to assessee for invoking extended limitation: CESTAT

November 27, 2020

++ Service Matter - High Court Advocates with 10 years' experience qualify for appointment as Judicial Member of Tribunals - Experience at Bar & specialization to be deciding factors: SC LB

++ Service Matter - Members of Indian Legal Service eligible to be appointed as Judicial Members of Tribunals, subject to fulfilment of condition applicable onto advocates: SC LB

++ CX - No earthly reason in passing O-in-O with great speed, after 13 long years - such resurrection cannot be justified: HC

++ CX - When the Court is examining the matter, respondents cannot initiate or proceed with a parallel proceeding on its own to render the court  scrutiny redundant : HC

++ ST - SVLDRS, 2019 - A  liberal view embedded with the principles of natural justice is called for - The approach should be to ensure that the scheme is successful: HC

++ Cus - The only relevant date u/s 27A of Customs Act for calculating interest, is the date on which refund application is filed - interest payable if refund not disbursed within 3 months from receipt of application: CESTAT

November 26, 2020

++ GST - By increasing base prices, millions of ordinary customers who are not identifiable were not extended the benefit of tax reduction - P&G directed to deposit profiteered amount of Rs.241.51 crores: NAA

++ CX - It is trite law that if invoice issued by manufacturer contains details of assessee as consignee, the assessee is entitled for CENVAT credit even if the buyer of the goods is unregistered: CESTAT

++ Cus - Confiscation of imported yarn u/s 111(m) & penalty u/s 112(a) Customs Act 1962 , are sustained where importer admits to mis-declaration of the description of the goods & tariff item - quantum of both levies reduced: CESTAT

++ ST - Commr.(A) rejected appeal on limitation, not being empowered to condone delay beyond three months - That O-i-A pertains to deceased proprietor of assessee-company is irrelevant, as no demand was confirmed: CESTAT

November 25, 2020

++ NDPS - Charge-sheet prima facie reveals that petitioner is member of a drug syndicate - no bail can be granted: HC

++ NDPS - Judicial precedent cannot be followed as a statute and has to be applied with reference to the facts of the case involved in it: HC

++ GST - There is nothing on record to show that the petitioner had ever attempted to file TRAN-1 even during the extended period - Petition dismissed: HC

++ GST - Refund - Exports through Foreign Post Office - New Procedure prescribed under Circular 14/2018 cannot be made applicable from a retrospective date: HC

++ GST - Communicating by Email is not a prescribed manner of serving  SCNs: HC

++ GST - Rule 142 - When a particular procedure is prescribed to perform a particular act then all other procedures/modes except the one prescribed are excluded: HC

++ GST - Profiteering - Authority has no mandate to look into the matter whether Respondent has wrongly charged GST from Applicants: NAA

++ ST - Works Contract service provided to corporations set up by State Government is not taxable, being exempt under Notfn No 25/2012-ST, as such corporations qualify as 'Government Authority' as defined in the Notfn: CESTAT

November 24, 2020

++ Cus - KP Certificate - Circular 53/2003, which permits import of rough diamonds, mandates confiscation on violation of conditions - direction to pay redemption fine proper: HC

++ GST - Validity of E-way bill - Over dimensional cargo (ODC)/multimodal shipment & other than ODC/multimodal shipment - Anomaly in Table in Rule 138(10): HC

++ GST - Without waiting for the appeal period to get over, garnishee notice came to be issued - same is in contravention of the principles of natural justice, hence set aside: HC

++ GST - In a situation where public revenue is involved, the Court should be slow to interfere especially when there are alternative efficacious remedies provided in the statute itself: HC

++ JDA - Applicant, owner of immovable property, has sold/agreed to sell flats after obtaining OC - transaction is neither supply of goods/services, hence not liable to GST: AAR

++ Cus - Customs broker charged with breaking seal of container holding imported goods - no evidence exists to show mala fide intent of broker or its agents - SIIB investigation also absolved the broker - revocation of license unsustainable: CESTAT

November 23, 2020

++ ST - Refund - Court cannot direct Revenue to recover an amount which cannot be treated as tax due under Article 265 of the Constitution: HC

++ Cus - Petition against rejection of request for cross examination of witnesses is premature since final order has not been passed in the matter of SCN which is under adjudication: HC

++ An inadvertent mistake creeping in due to oversight but ultimate result of which would not lead to accrual of a benefit which otherwise petitioner is not entitled to can be accepted as a curable mistake - correction can be made in SVLDRS-1: HC

++ CX - Assessee availed repair & maintenance service in respect of windmills located far away from factory of production - CENVAT credit in respect of such service cannot be denied where the power generated from such windmill has not been sold: CESTAT

++ ST - Denial of right to cross examine witnesses, whose statements were relied upon when passing O-i-O, is in violation of principles of natural justice - directions issued to permit assessee to cross examine relevant witnesses: CESTAT

++ CX - Germ, gluten and fibre emerging during manufacture of starch are a result of process of 'manufacture' covered u/s 2(f) of CEA - rule 6 of CCR applicable but proportionate reversal of credit would suffice: Commr(A).

November 21, 2020

++ GST - Byju's - DGGSTI case - CFO's request to allow recording of statement by video conference citing COVID-19 scare not acceptable: HC

++ GST - Profiteering - Petitioner wants to pay but some State CWFs are neither operational nor functional - Till issue is resolved, to deposit entire amount in Central CWF : HC

++ Cus - Even an administrative decision having civil consequences must record reasons as a mandatory compliance with principles of Natural Justice - Cost imposed on Jt.DGFT: HC

++ CX - CENVAT credit is allowed in respect of services utilised for maintenance of vehicle belonging to assessee-company, used for activities indirectly related to production of goods & where such vehicle is not utilised for personal purposes: CESTAT

November 20, 2020

++ Cus - Where an order passed in favor of the assessee has not been stayed by a higher forum, the Revenue is obligated to implement such order in true spirit: CESTAT

++ ST - Assessee engaged in transmission of electricity, is covered under Notfn No 11/2010-ST, providing exemption in respect of services availed by distributors of electricity - duty demanded in respect of such services is set aside for period before 30.06.2012 - For period after 30.06.2012, the assessee paid tax in excess, so no liability survives here as well: CESTAT

November 19, 2020

++ ST - An accrued substantive right by way of Tax relief cannot be denied on the technical ground that there is an error in filling details in Form-SVLDRS-1 as 'Nil', especially when there is an onus on the Department to verify the records: HC

++ Cus - Petitioners permitted to carry their own food and medicines while appearing in DRI office during the course of enquiry: HC

++ VAT - Revenue is obligated to compile information submitted by assessee & then determine whether or not it is in compliance with law - Revenue cannot baldly assume there to be failure to produce requisite documents: HC

++ CX - Manpower service for gardening - CENVAT credit allowed on such input service, which is utilised for ensuring compliance with various Environmental laws as well as provisions of Factories Act mandating clean environment in factory: CESTAT

++ ST - There is no law that prescribes that the only way to distribute CENVAT credit is registering as an Input Service Distributor: CESTAT

November 18, 2020

++ NDPS - Competent officer - Gazetted Officer can be from any Department - Only requirement is that he should be empowered in this behalf by general or special order by the Central/State Government: HC

++ GST - Although Micafungin Sodium is a bulk drug, its use can be only by way of injection as there is no statutory approval given for using it in any other form -  phrase 'for injection' used is only an indication of the form - GST leviable @5%, 1/2017-CTR: AAAR

++ CX - Since no Cenvat availed inputs / input services have been used in the generation of electricity from Bagasse, demand u/r 6(3)(i) of CCR cannot sustain even after 1 st March 2015: CESTAT

++ ST - Transmission and Distribution of Electricity, whether included in Article 243W of Constitution - whether providing such services to various transmission corporations exempted in terms of Sl.no. 12A of 25/2012-ST - Difference of Opinion: CESTAT

++ ST - Whole-time Director is essentially an employee and accordingly, whatever remuneration is being paid in conformity with the provisions of Companies Act is pursuant to employer-employee relationship - no tax in the hands of assessee under RCM: CESTAT

++ ST - Charter hire of workover rigs is not Maintenance and repair service - said services have been appropriately brought within the tax net subsequent to  period in dispute under Mining/SOTG service: CESTAT

++ ST - Mining service - Assessee under bona fide belief, availed CENVAT credit on dumpers/trippers used to provide such service - details of credit were stated in ST-3 returns & issue of eligibility for credit involved interpretation of CCR & also was subject to litigation in relevant period - demand raised under extended limitation, merits being quashed: CESTAT

November 17, 2020

++ GST - Rule 138(10) - E-way bill - Contention that, irrespective of whether his cargo can be categorised as over dimensional cargo or otherwise, he must get benefit of the more beneficial provision so long as mode of shipment is multimodal is to do violence to its clear language: HC

++ GST - A litigant ought not to suffer on account of a mistake committed by the court, more so when the court itself is convinced that a mistake did occur: HC

++ ST - Petitioner has no statutory right to be informed of an appellate right exercised by revenue - Opting for Amnesty scheme not dependent upon whether or not Revenue preferred an appeal against o-in-o: HC

++ Cus - No notice issued to petitioner proposing not to accept the findings of Enquiry Officer, which was in his favour, before ordering revocation of licence - gross violation of natural justice: HC

++ GST - Registered place of business cannot be termed a fixed establishment - service is provided by appellant's foreign entity who is raising bills against supply of service - conditions of import satisifed: AAAR

++ Amendments, if permitted, would, in fact, change the very nature and character of the petition and introduce an entirely different cause of action, which is not permissible: HC

++ CX - DG sets cleared under SFIS by availing 34/2006-CE - as duty is debited in SFIS scrip, it does not amount to clearance under exemption - rule 6(3) of CCR inapplicable: CESTAT

++ ST - Refund of CENVAT credit u/r 5 of CCR 2004 also qualifies as refund u/s 11B of CEA 1944 - hence, provisions of interest u/s 11BB apply onto refund of credit as well: CESTAT

++ ST - Theatre is used and occupied by Appellant to screen films - It is the Appellant who makes payment to Distributor for grant of theatrical rights, therefore, no service tax can be levied under the head 'Renting of Immovable property': CESTAT

November 16, 2020

++ GST - Non-registration of consignor or alleged mis-classification of the goods under transportation cannot be a ground for detention u/s 129 of the Act: HC

++ GST - Petitioner cannot be fastened with liability to pay tax on the basis of data which has been obtained behind its back - fair play makes it incumbent on the CTO to provide the same to petitioner: HC

++ TRAN-1 amendment -  Whether the decision of respondent is in consonance with law or not is not to be gone into while deciding the contempt petition: HC

++ GST - Tax invoice as well as E-way bill showed payment of IGST and that goods were being transported from Coimbatore to Gujarat - however, evidence suggested that goods were loaded in Palakkad, Kerala - no intention to evade payment of tax as same was paid - proceedings u/s 130 cannot sustain: HC

++ Cus - Suspension of CHA license led to CHA's employees becoming jobless & them having to face undue hardship - application for early hearing of appeal is allowed: CESTAT

November 14, 2020

++ Definition of 'business' provided under CGST Act, 2017 is much wider than that provided under the Income Tax Act, 1961 - Activities by CHS to its members is 'supply': AAAR

November 13, 2020

++ Refund of IGST - Respondent to consider request of petitioner and complete the exercise within 45 days - if no action is taken, cost of Rs.25,000/- is payable and which is to be recovered from the salary of officer concerned: HC

++ Sales Tax - Petitioner cannot be compelled to opt for amnesty under enactments other than the one he has chosen for settlement under the scheme: HC

++ Cus - Any finding of fact or finding in law recorded cannot be an error apparent on record which can be rectified u/s 129 B (2) of Customs Act, 1962: CESTAT

++ ST - Activity of incineration of hazardous waste arising from refinement of waste oil, is not taxable under Business Auxiliary service or under any other taxable service: CESTAT

November 12, 2020

++ GST - Invocation of Section 130, in the absence of any material to suggest that there was an evasion of tax, cannot be said to be justified: HC

++ Refund - Dept./Govt. does not indulge into profit making - If, inadvertently, certain amount has been paid, even if there is no provision in FTP, Government cannot unduly retain the amount: HC

++ Cus - High Court's intervention in respect of O-i-O is unwarranted where assessee has available an efficacious remedy of appeal against such order: HC

++ CX - Provisions of Section 35FF of CEA 1944 are applicable only in respect of recoveries made u/s 35F of the Act: CESTAT

++ ST - Collection charges/infrastructure fee retained by hospital from proceeds generated by doctors & consultants on contractual basis will not attract service tax under BSS: CESTAT

++ ST - Assessee provided Construction service along with supply of Cement, Steel, Sand - such activity qualifies as Works Contract Service & is not taxable for period prior to 01.06.2007: CESTAT

November 11, 2020

++ ST - Legal services to foreign parties, whether 'export' - SCN demands tax in excess of Rs.62 crores - Till further orders, no coercive action: HC

++ ST - 'Clinical Research Organisation' is a generic description - Appellant has demonstrated that each tripartite agreement contains the approval granted by Drugs Controller General of India for clinical trial - Benefit of 11/2007-ST available: CESTAT

++ ST - Bariatric surgery is not cosmetic surgery or plastic surgery so as to be held taxable under the FA, 1994: CESTAT

++ ST - Upon reversal of CENVAT credit, an assessee cannot be said to have taken credit of duty on inputs utilised in manufacture of exempted final products: CESTAT

November 10, 2020

++ Writ court is primarily concerned with the decision making process and not with the correctness of the decision per se : HC

++ Heinous offence - stage-managing invoices to enable consignees to avail ITC of 19 crores - due to pandemic, hardly any chance of trial being concluded in near future - petitioner languishing in custody for more than two years - interim bail granted: HC

++ Cus - Expression 'sufficient cause' should receive liberal consideration so as to advance the cause of justice and same should not be used as a penal statute to punish erring parties - 751 days delay in filing appeal condoned: HC

++ CX - Rejection of assessee's request to cross examine relevant witnesses is unsustainable, where no reasons are assigned for such rejection - besides, adjudicating authority cannot put a condition of providing questions to be asked in advance during cross examination: CESTAT

++ ST - Service Tax cannot be demanded in respect of amount collected from coin box installed in weighing machine - such receipts are not taxable under Renting of Immovable property service: CESTAT

November 09, 2020

++ GST - Noticing the conveyance at a wrong destination without anything more could be for several reasons including the driver losing his way or stopping for repair or to answer a call of nature – no contravention: HC

++ GST - Interpretation of taxing statutes should be done in a way to facilitate business and inter-State trading and not in a perverse manner: HC

++ GST - No provision of any law is cited by DGGI to say that they are entitled to use physical violence against persons they suspect of being guilty of tax evasion while discharging their duties: HC

++ GST - Issuing summons and asking petitioner to appear at the ungodly hour of 00:30 hrs is deprivation of liberty: HC

++ GST - Physical injuries - There is no presumption in law that Doctors in private hospitals do not speak the truth and only Government doctors speak the truth: HC

++ GST - Merely because authorities under CGST Act, 2017 are not to be treated as police officials, they cannot claim any immunity if they indulge in acts of physical violence against persons they suspect of being guilty of tax evasion: HC

++ Cus - An order withdrawing a benefit must give reasons why the benefit has been withdrawn and non-furnishing of reasons would vitiate such an order: HC

++ SVLDRS - Statute does not say that for being entitled to the relief under 'pending litigation category', appeal must be pending as on 30.06.2019, on being 'admitted' by the appellate forum: HC

++ SVLDRS - Merely because appeal was dismissed by CESTAT on 09.12.2019 and petitioner filed declaration on 23.12.2019, it cannot be treated as falling under 'arrears category' since the law requires appeal to be pending on 30.06.2019, which it was: HC

++ SVLDRS - When something is not required or provided by statute, it would be wholly untenable to add or read such a requirement into the statute to the disadvantage of applicant: HC

++ Cus - If appeal is filed against an assessment order, then duty that is paid is treatable as duty paid under protest - thereby, six months' limitation for filing refund claim from date of payment of duty, would not apply: CESTAT

++ CX - Substantive benefit of SSI exemption cannot be denied, solely due to procedural infractions such as the claimant excluding export sales while computing aggregate value of clearances: CESTAT

++ ST - Services provided by SEBI - Exemption granted by 9/2016-ST is prospective since it is clearly laid down that the entry would come into effect only from 1 st April 2016: CESTAT

November 07, 2020

++ Cus - It is settled position in law that the Department is neither obligated to establish under-valuation of goods with arithmetical precision nor bound to prove that which is accepted - charges of under-valuation upheld based on importer's admissions: CESTAT

November 06, 2020

++ GST - TRAN-1 - Finding of ITGRC would be a mere technicality which cannot come in the way of substantial justice: HC

++ SVLDRS - A declarant who seeks benefit under the scheme cannot be put in a worse off condition than he was before making declaration: HC

++ CROMA - Pre-rate reduction base prices included all costs which  Respondent had borne while selling products and hence, respondent cannot invent additional costs to be taken into account while computing profiteered amount: NAA

++ GST - Respondent has misappropriated the benefit of rate reduction by utilising it in his business and has enriched himself at the expense of the vulnerable customers - Profiteering of Rs.1,04,70,664/- proved: NAA

++ GST - Profiteered amount has been computed, both in the hands of principal company as well as in the hands of petitioner - Factual mistakes admitted - NAA order set aside and matter remanded: HC

++ CX - CENVAT credit is allowed in respect of Minimum Take or Pay charges & FFC charges incurred for establishing Cryogenic Air Separation Unit, further used for manufacturing Steel products: CESTAT

November 05, 2020

++ ST - Adjudication order traversing beyond SCN and made in pursuant of a vague SCN cannot be sustained: HC

++ GST - There is no statutory basis for the submission that it is only the Central government authorities that can initiate proceedings u/s 74 of the Act: HC

++ CX - Refund claimed as per Notfn No 27/2012-CE is rightly denied on grounds of limitation, where refund pertaining to period between June-Aug 2015, is claimed by assessee in 2017: CESTAT

++ ST - Construction of residential complex - Assessee supplied material for executing contract & also carried out construction activity - such contract is composite in nature & is not taxable for period prior to 01.06.2007 - demand raised under Construction of Residential Complex Service for period after 1.6.2007 is also unsustainable: CESTAT

++ Cus - In proceedings before quasi-judicial authorities, an effected party reserves right to lead evidence in the most suitable manner - Any order which is contrary to such principle has to be a reasoned one - case remanded for re-considering importer's request for testing of goods: CESTAT

November 04, 2020

++ GST - Bogus ITC - s.83 - Provisional attachment of bank accounts, other than of the taxable person, is not justified: HC

++ Cus - Blocking of IEC by any authority other than Director General of Foreign Trade or by his authorized officer would be unauthorized, unwarranted and without jurisdiction: HC

++ Cus - Petition involves a highly disputed question of fact regarding service of notice of personal hearing - Tribunal, being the final fact finding authority, an efficacious alternative remedy is available - Bench is not inclined to grant any relief: HC

++ ST - Downloadable K7 Total Security/K7 Anti Virus falls within the definition of 'Information Technology Software Service' and is chargeable to tax: HC

++ GST - What should have figured in CGST/SGST column, inadvertently reflected in ISGT column - is an inadvertent human error and the petitioner should be in a position to rectify the same, particularly in the absence of an effective, enabling mechanism under statute: HC

++ GST - Credit distribution - Forms in GSTR-2A and GSTR-1A yet to be notified - Statutory procedure contemplated for seamless availment is, as on date, unavailable: HC

++ Cus - Tribunal should make endeavour to decide appeals on merits, as far as possible rather than taking a pedantic approach of dismissing appeals on the ground of delay: HC

++ ST - It is trite law that one-to-one co-relation between each input service used & output service need not be established - Such nexus need not be looked into when computing refund claimed by assessee upon export of output service: CESTAT

++ Cus - Automatic Patek Philippe wrist watch released in terms of o-in-a and order of Bombay High Court - since disputed goods are no longer available with department, application for stay of operation of o-in-a is dismissed: CESTAT

++ ST - CENVAT - Since the o-in-o confirming the demand for subsequent period was set aside by Commissioner(A), which order has been accepted by department, present appeal covering demand for earlier period is allowed: CESTAT

November 03, 2020

++ SVLDRS , 2019 - An error committed by assessee, which inevitably leads to an error in the order of designated committee, can be rectified by the committee u/s 128 of FA: HC

++ SVLDRS, 2019 - Section 128 of FA, 2019 does not state that an error/mistake apparent on the face of the record that can be rectified is of the designated committee alone: HC

++ Cus - Kerala gold smuggling case - Discretion is vested with court - Magistrate having refused to issue copies of s.108 statements finding them to be confidential, Bench finds no reason to interfere: HC

++ GST - Since petitioner has an effective right to prefer an objection and get the matter adjudicated before adjudicating authority, an interference with SCN, even assuming that the contention is one regarding absence of jurisdiction, is not warranted: HC

++ Penal interest recovered from customers against delayed payment of monthly instalments for the loan extended is exempt from GST - ROM application allowed: AAAR

++ Audit can continue - Mere bringing into force of CGST Rules, 2017 does not mean that Service Tax Rules, 1994 are not saved: HC

++ ST - CENVAT - Non-compliance with procedure prescribed u/r 6(3A) of CCR does not result in losing substantive right to avail option of reversing proportionate credit - procedural lapse is condonable: CESTAT

++ ST - Insurance service provided by DICGC to the banks is an 'input service': CESTAT

++ Cus - Seizure of Gold - Panchnama is an account of proceedings by witnesses - Absence of panchnama vitiates sanctity of such proceedings: CESTAT

++ ST - Department has to prove delivery and mere dispatch of the order is not sufficient for the purpose of calculating the period of limitation for filing appeal: CESTAT

November 02, 2020

++ GST - Interest - Centre, State and CBIC are in agreement that operation of proviso of s.50 should only be retrospective and interpretation to contrary by lower authorities is clearly misplaced as is consequential coercive recovery: HC

++ GST - Rule 24 - Permanent registration must relate back to the date of the provisional registration: HC

++ GST - Any use of discretionary power exercised for an unauthorised purpose amounts to malice in law - order of provisional attachment of bank accounts is quashed and set aside: HC

++ ST - Rebate of tax paid on exported services - In 11/2005-ST, no time limit is prescribed - refund claim filed for whole year - limitation should be computed from end of the year: CESTAT

++ CX - Activity of preparing Printing Paste from duty paid non-standardized, non-formulated and non-prepared dyes and chemicals does not qualify as manufacture u/s 2(f) of CEA 1944 - duty demand raised on such activity is quashed: CESTAT