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Goyal sanguine about achieving USD 400 bn export target26 COVID patients run out of breath at Goa hospital + black fungus infect 3 patients in MeerutSchool shooting in Russia - six children & a teacher killedCOVID-19: Oil & gas PSUs help in oxygen transportationCOVID-19: Centre asks States to allocate 70% vaccines for 2nd dosePM thanks Bhutan for support in wake of COVID-19 pandemicI-T - Department cannot adjust refund dues of taxpayer, without issuing separate intimation u/s 245 for adjustment of outstanding demands, which were already under stay by direction of Tribunals & High Courts: HCI-T - Reassessment will be invalid in absence of tangible matrial, if no addition was made by AO and query answered by taxpayer in original assessment proceedings stood accepted: HCIndia, BRICS bank to co-host seminar on social infra financing & digital techIndian variant fast turning out to be global concern; first cases detected in PhilippinesWHO disfavours use of Ivermectin for COVID-19 treatment1972 Batch IRS officer Asish Dasgupta passes awayGST - Promotional Products/Materials & Marketing items used by Appellant can be considered as 'inputs', however, GST paid cannot be availed as ITC in view of the provisions of s.17(2) and s.17(5)(h): AAARChina’s population grows beyond 1.41 billionGST - For operational convenience, the transporter would load lesser quantity last and larger quantity first: HCGST - Contention that for delivery of 14.30 tonnes at Hyderabad, the transporter would have to offload even 2.01 tonnes which is on top of the consignment in the goods vehicle and then reload it in Hyderabad is an utterly perverse view and shockingly ignores operational convenience of the transporter: HCNiti Aayog, Mastercard release report on digital financial inclusionVAT - Principles of natural justice are not contravened where Revenue discharges burden cast upon it to furnish relevant material sought for by assessee: HCOver 1 lakh tonne of free food grains distributed under PM-GKAYI-T - Premium paid for Keyman Insurance policy cannot be treated as business expenditure, without establishing nexus between business and such premium expense: HCLockdown clipping wings of Coronavirus - Daily number down to 3.3 lakh with 3900 deaths as per official tally + Global daily caseload number marginally down to 6 lakh but death count goes up to 10,600 in 24 hoursCalifornia declares drought emergency in 41 counties
Untitled Document

TODAY'S CASE (INDIRECT TAX)

Taxindiaonline.com



May 11, 2021

++ GST - Promotional Products/Materials & Marketing items used by Appellant can be considered as 'inputs', however, GST paid cannot be availed as ITC in view of the provisions of s.17(2) and s.17(5)(h): AAAR

++ GST - For operational convenience, the transporter would load lesser quantity last and larger quantity first: HC

++ GST - Contention that for delivery of 14.30 tonnes at Hyderabad, the transporter would have to offload even 2.01 tonnes which is on top of the consignment in the goods vehicle and then reload it in Hyderabad is an utterly perverse view and shockingly ignores operational convenience of the transporter: HC

++ ST - SVLDRS - Respondents cannot be allowed to take advantage of their own wrong and blame the petitioner - AO can adjust the IT refund due to an assessee only against IT dues, and not towards any Service Tax dues - Costs imposed: High Court

++ VAT - Principles of natural justice are not contravened where Revenue discharges burden cast upon it to furnish relevant material sought for by assessee: HC

++ VAT - Principles of natural justice are contravened where assessment orders are passed without granting adequate time to the assessee to put forth its submissions or to effectively file reply to SCN: HC

May 10, 2021

++ CX - Bypassing appellate remedy is not preferable in view of the fact that in the event of any finding in a writ proceedings, the same may cause prejudice to either of the parties: HC

++ GST - Considering the magnitude and the scale of the alleged fraud involving public money and the critical stage when investigation to get hold of the mastermind kingpin as well as the modus operandi is underway, no case for grant of bail is made out: HC

++ VAT - Assessment order passed without granting personal hearing to the assessee merits being set aside in favor of fresh hearing being granted to the assessee : HC

++ CX - It is trite law, that extended limitation is not invocable when adjudicating authorities are having divergent views: CESTAT

May 08, 2021

++ GST - Import of oxygen concentrators by individuals by way of a gift, albeit, without having to pay IGST - as respondent department has not yet taken a decision, import allowed subject to petitioner depositing the amount of IGST with Registry: HC

++ Cus - Submission that once proceedings have been initiated by one authority, they should be continued in the same location and that there could be no recall of a witness do not impress: HC

++ Cus - CCTV cameras in DRI offices - Process of investigation to be video-graphed and data stored till completion of proceedings: HC

++ VAT - Writ petition cannot be entertained by HCs, where petitioner has not exhausted all appellate remedies available under the statute: HC

++ CX - SVLDRS - Any person served with SCN under indirect tax enactment for an erroneous refund, is ineligible to file declaration under the Scheme: HC

May 07, 2021

++ GST - Language in which notice is couched may indicate recovery but same cannot be effected under SCN - tenor of notice is to question veracity of ITC - not inclined to interfere: HC

++ GST -  Freezing of bank accounts -  Bank should  not be a party to something which the statute does not permit; should apply its mind: HC

++ VAT - assessment order passed without granting an opportunity of personal hearing to the assessee, is in contravention of the principles of natural justice & so merits being set aside : HC

++ Cus - In cases where the Customs Department takes re-course to revision, it is incumbent upon them to also seek interim protection for retention of the assets seized by them at the original instance: HC

++ CX - When the adjudicating authorities are having divergent views, the extended period of limitation is not invocable: CESTAT

++ ST - It is trite law that if, on any issue, there is a legal dispute which involves interpretation of law,  mala fide  intention or suppression of facts cannot be attributed: CESTAT

May 06, 2021

++ GST - Fake E-Way bills generated through fictitious firms - Alleged tax evasion of Rs.9.60 crores - Bail granted: HC

++ ST - SVLDRS, 2019 - Timelines set out under an amnesty scheme are matters of policy - A mandamus directing respondents to extend the date of payment towards settlement of tax dues is not liable to be granted: HC

++ GST - Mistake while filing TRAN-1 - GST is in nascent stage - A rigid view should not be taken in procedural matters: HC

++ Cus - IGST exemption - Central govt. can move further and extend the exemption to even individuals, to enable them to obtain imported oxygen concentrators by way of a gift, albeit, without having to pay IGST: HC

++ VAT - Assessment order merits being set aside where it has been passed without hearing the assessee or without considering the assessee's reply to SCN: HC

++ CX - Cenvat credit is allowed in respect of service tax paid on freight charges for outward transportation of goods upto the buyer's premises: CESTAT

++ ST - Rejection of Cenvat credit by placing reliance on unamended provision pertaining to scope of input service, is unreasonable & unsustainable: CESTAT

May 05, 2021

++ GST - Under the guise of considering the application for revocation, authorities cannot embark upon the process of assessment: HC

++ GST - Revocation - To state that registration will not be revived since the petitioner has incorrectly availed of ITC would be putting the cart before the horse: HC

++ Cus - Board Circular is crystal clear - No coercive action shall be taken for recovery of any balance of disputed dues, once pre-deposit is made - No auctioning of watches seized, pending disposal of appeal: HC

++ ST - Since the impugned notice u/s 87 of FA, 1994 is only for collection of admitted dues that have become final and no legal flaw or infirmity has been raised, petition has no merit: HC

++ GST/ST - Parking lot services - Southern Railways is liable to pay tax on the license fee collected from contractors and they, in turn, are liable to pay tax on the collections made from customers: HC

++ Cus - Requirement of Phytosanitary Certificate - Father of Nation would say that one must have the small man in mind - Helping an ordinary importer certainly advances public interest: HC

++ Cus - When actual service of order upon the assessee is not established, then the date on which assessee came to know of such order is to be considered for computing limitation period: CESTAT

++ ST - CENVAT - Photography service  availed  for capturing business events is an Input Service: CESTAT 

++ ST - Credit and Debit Card Services  used to book official travel  for employees  are Input services , CENVAT credit admissible : CESTAT

May 04, 2021

++ Cus - Verification of origin taken on random basis would  prima facie  be covered u/r 6(1)(c) of CAROTAR, 2020 - In view of clause 5(b) of Circular 38/2016-Cus, no bank guarantee to be executed - Imported goods to be released within 24 hrs on filing of indemnity bond: HC

++ GST/ST - Grant of mining lease/royalty - no case for granting interim protection insofar as levy of CGST/JGST - recovery of ST remains stayed: HC

++ ST - By deciding the issue in defiance of binding decisions, order is rendered invalid and without jurisdiction - Question of applying rule of exhaustion of alternate remedy, therefore, does not arise: HC

++ VAT - Assessment orders passed by the AO based on evidence available at hand, cannot be faulted where assessee repeatedly seeks further extensions of time: HC 

++ CX - Cenvat credit allowed in respect of Air Travel agent/Rail Travel Agent service & Real Estate service, where such input services have direct nexus with manufacturing activity of assessee: CESTAT

++ CX - Outward Transportation Service for clearance of Excisable Goods - Cenvat credit is not allowed thereon where freight is included in total invoice value but is not inclded in assessable value of excisable goods sold by assessee: CESTAT

++ Cus - Confiscation of Seafood items for failing FSSAI safety norms - Importer cannot be blamed where contamination of goods occurs during transit of import & where samples are drawn 2 weeks from arrival of goods - Confiscation u/s 111(d) of Customs Act is unwarranted - Redemption fine set aside: CESTAT

May 03, 2021

++ ST - Since petitioner did not specifically collect tax from service recipients, interest payable is @15% and not @24% in terms of 13/2016-ST - Order of Settlement Commission is arbitrary and unsustainable: HC

++ CX - SVLDRS, 2019 - Order of rejection of application is sketchy in nature and does not assign adequate reasons - order set aside and matter remanded: HC

++ Cus - When specifically asked as to why DRI requires custody of petitioner since all documents are in their custody, no specific answer is forthcoming - anticipatory bail granted: HC

++ Cus - Merely stating in the order that plaintiff has been able to show a prima facie case in his favour does not satisfy the sacrosanct test of law and equity, where stand of the contesting defendants was totally ignored: HC

++ Cus - Comparing notifications - Tribunal finding prima facie is unsustainable as the issue whether Notification 102/2007-Cus was in supersession of 56/1998-Cus was required to be considered and decided in the first place: HC

++ GST - Enquiry by State Tax authority was closed after reply from petitioner - Summons by CGST officers in relation to enquiry for the same period - prima facie case of wrongful assumption of jurisdiction - proceedings stayed: HC

++ CX - Interest of refund on penalty is not admissible under Section 11BB of Central Excise Act, 1944: CESTAT

++ CX - Group Insurance service is admissible input service & in respect of which Cenvat credit is allowed: CESTAT

++ Cus - Appeal to Commr(A) is rightly rejected on limitation, where it is filed beyond condonable period of 60 days further extendable by 30 days: CESTAT

++ Cus - Classification - LCD modules are not classifiable under Tariff Item 9029 90 00 of Customs Tariff Act, 1975, as follows from Apex Court's verdict in Secure Meters : CESTAT

May 01 , 2021

++ Cus - IBC, 2016 - Entire tax administration of the country is now in a pell-mell - Whether crown debts like differential 'customs duty' payable to respondent are to treated as 'operational debt' - clarification to be obtained from NCLB: HC

++ Cus - s.25(4) - Publication of notification -Vestigial - Necessity of offering for sale such publication had become redundant and Parliament has rightly taken note and deleted it, though somewhat belatedly: HC

++ ST - Any amount received by partner from partnership firm would be treated as profit share in partnership business - such remuneration is not a 'consideration' so as to be charged to service tax: CESTAT

++ GST - Without resorting to the power of suspending registration, respondent surely cannot block the petitioner's GST account on the official portal: HC

++ VAT - When considering a Stay Application, factors such as existence of a prima facie case, financial stringency & balance of convenience have to be examined : HC

++ Cus - If there is any defect in filing appeal which can be rectified, it has to be pointed out to appellant before appeal is heard on merits - Appellant cannot be deprived of remedy of appeal in a hyper-technical manner: CESTAT

++ CX - Any Order which creates doubt as to the manner in which it was passed, has to be held as having passed without adhering to the principles of natural justice: CESTAT