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Cus - Adjudication proceedings initiated on the ground of 'illegal export' whereas seizure was on the belief that there is 'illegal import' - Clear lack of jurisdiction: HCCus - An assessee cannot be deprived of its justifiable money - Refund to be granted along with interest @8%, although Act provides interest @6% - Difference of 2% to be recovered from officers responsible and mention be made in their service records - Cost of Rs.1 lakh also payable: HCCus - It is settled law that Tribunal cannot travel beyond the scope of relief and the case made out in the show cause notice: HCCus - RoSCTL Scheme - Right accrued pursuant to any law and/or Scheme in favour of the person cannot be denied merely due to any technical error and/or glitch: HCST - Not only is the assessee a PSU but also if the tax had been paid on reverse charge basis, they would have been entitled to take credit - Net effect is the exercise is revenue neutral - Tribunal rightly set aside the penalty: HCGST - Refund of IGST paid on goods exported - An Assessee cannot be deprived of its justifiable money - Petitioner ought to be compensated for such deprivation - Interest to be paid @6%: HCSC Constitution Bench upholds rights of States to levy royalty on mineral taxGST - DRC-01 was not accompanied by SCN - Order passed - Violation of principles of natural justice - Orders set aside and matter remanded: HCAustralia notifies sanctions against Israel for West Bank violenceGST - When an adverse order is to be passed, the same has to be passed after giving an opportunity of personal hearing and in absence thereof, such order deserves to be quashed: HCMusk says Starlink now working on over 1000 aircraftBudget 2024 plays unfair with property owners; redefines HNIs!Typhoon Gaemi makes landfall in Taiwan; 8 killedBudget 2024: A Comprehensive Perspective on GSTDelhi HC imposes Rs 1 lakh fine for defaming judges on social mediaI-T- When the income of agricultural land is exempt from tax, then said exempt income cannot be added to books profit while calculating the MAT u/s. 115JB : ITATBiden says he exited from race to unite DemocratsI-T- Deduction u/s 80P cannot be denied to a cooperative society, in respect of interest income earned from money invested in cooperative banks: ITATUK, Germany ink defence pact for closer cooperationI-T- Existence of loan account not disputed - waiver of such outstanding loan cannot be clubbed with capital account and deemed unexplained; tax levied u/s 115BBE not tenable: ITATUS cautions tech start-ups on security threats from overseas investorsCus - Appellant is not liable to pay safeguard duty on electrical insulators of glass which is imposed by Notfn 5/2012-Cus as on date of entry inward of import goods, said Notification had not come into force: CESTATMeta erases thousands of Facebook sextortion accounts from NigeriaTaxonomy is not about taxesUNESCO declines to put UK’s Stonehenge on list of heritage sites in dangerBudget for Vikasit BharatIndia successfully tests two ballistic missilesWill the Old Tax Regime be Consigned to A Margadarshak Role?Khalistani activists polluting Canada: Canadian MP Chandra AryaGSTAT to deal with Anti-Profiteering casesUK Foreign Minister David Lammy meets PM ModiRs 1.72 lakh crore allocated for capital acquisition for defence

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GST Council decisions on Dual Control - A Critical Study


BIASED TOWARDS CBEC

The writer seems to be biased towards the CBEC being its former chairman. State VAT officials are no less then the CBEC officers in managing the state vat revenue. Their assessment and preventive wings are more effective then the CBEC. There is nothing like an expertise of CBEC over service tax matters or cenvat matters which can be judged from the number of cases booked by CBEC officers and number of cases they have won. State VAT officers are also charging WCT on works contracts where service tax is charged. VAT is also charged in many transactions where services are also provided. However since GST is a tax based mainly on value addition no expertise is required to assess most of the transactions. If there is value additional then GST shall be levied be it goods or service. So far, the main point of confrontation in VAT and service tax was of whether the transaction is in goods or services. But in GST there is no confusion, it will be either goods or services, therefore, the main point of dispute is no more in picture. Further when most of the transactions are captured by the GSTN and almost 100% scrutiny shall be done by the system at the time of making payments or filing returns itself, then the scope for any manual scrutiny or intervention does not exist or to a very minimum. There may be IGST related issue, but to a very low extent, because of complete scrutiny of returns at the stage of filing itself. The need of hour is to make GSTN fool-proof with speedy and accurate processing of data. If that is done, there will be very little manual intervention and even the present workforce of CBEC or State VAT departments will become surplus.

CHANDRA SHEKHAR 05/02/2017

 

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