Centaxonline’s Tax Gazette
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Statutory Scope
CBIC decided use of ICETABs for efficient examination and clearance process: Circular
CUSTOMS ?|? CIRCULARS & NOTIFICATIONS
The CBIC has issued circular to inform that it has decided use of ICETAB for speedy examination of import consignments. In brief, ICETAB is a mobile tablet device for use by Customs Officers for facilitating quick upload of the examination report on the go in real time basis and making the examination process transparent and faster.
Key Details:
Statute Number: CIRCULAR NO. 10/2024-CUSTOMS
Date of Statute: 20-08-2024
Case Chronicles
HC remanded matter as no opportunity of hearing was granted to assessee before passing adverse order
GST ?|? CASE LAW
GST: Where opportunity of personal hearing was denied before passing adverse assessment order, impugned order set aside and remanded for fresh notice and hearing.
Key Details:
Case Name: Nageena General Store vs. State of U.P.
Citation: (2024) 21 Centax 334 (All.)
HC remanded matter as additional documents were submitted by assessee after rejection of rectification application
GST ?|? CASE LAW
GST: Where tax proposal was confirmed against assessee with regard to certain defects while accepting explanation of assessee related to other defects, and rectification application of assessee was also rejected, in order to provide another opportunity to assessee to respond effectively to defects in relation to which demands were confirmed, re-consideration was necessary in interest of justice, thus matter was to be remanded.
Key Details:
Case Name: BK & K Chemicals Pvt. Ltd. vs. Assistant Commissioner (ST)
Citation: (2024) 21 Centax 341 (Mad.)
HC remanded matter back to AA as it acted in mechanical manner by rejecting appeal without hearing it
GST ?|? CASE LAW
GST: Appellate Authority under GST has power to condone delay beyond statutory period and must consider explanation before rejecting appeal on limitation grounds.
Key Details:
Case Name: Touchwin Complex Pvt. Ltd. vs. Assistant Commissioner of Revenue
Citation: (2024) 21 Centax 337 (Cal.)
Date of filing first refund application to be taken into consideration for purpose of limitation: HC
GST ?|? CASE LAW
GST: Where assessee filed refund application it came to know that it was supposed to file refund before another authority, date of filing first application was to be taken into consideration for purpose of limitation and same being filed within limitation period, order rejecting subsequent application on grounds of limitation was to be set aside. Read More
Key Details:
Case Name: Darshan Processors vs. Union of India
Citation: (2024) 21 Centax 342 (Guj.)
No embargo on intelligence officer to pass order; HC dismisses writs filed against order passed by intelligence officer
GST ?|? CASE LAW
GST: Intelligence Officer has jurisdiction to pass assessment orders under GST law; assessee not prejudiced merely because order passed by officer from Intelligence Department.
Key Details:
Case Name: Tvl. Sri Paranjothi Traders vs. State Tax Officer (Intelligence)
Citation: (2024) 21 Centax 339 (Mad.)
Madras HC remanded matter as penalty was imposed without taking into consideration sum remitted towards ineligible ITC
GST ?|? CASE LAW
GST: Where department had issued show cause notice to petitioner alleging that it had availed ineligible input tax credit and had imposed penalty under section 73(9), since assessee had remitted a sum towards ineligible ITC prior to issuance of show-cause notice and penalty was imposed on it without taking into consideration said amount, matter required reconsideration.
Key Details:
Case Name: Good Leather Shoes Pvt. Ltd. vs. Deputy Commissioner of GST & Central Excise
Citation: (2024) 21 Centax 343 (Mad.)
HC justified best judgment assessment as assessee failed to file return even after receiving assessment order
GST ?|? CASE LAW
GST: Where assessee fails to file returns and does not file return within 30 days of receiving best judgment assessment order under Section 62 of CGST/SGST Act, such non-cooperation is fatal to assessee’s challenge against assessment.
Key Details:
Case Name: Aaron Construction Co. vs. Union of India
Citation: (2024) 21 Centax 330 (Ker.)
Writ petition to be dismissed as assessee failed to prove that transported goods were accompanied by requisite documents: HC
GST ?|? CASE LAW
GST: Instant writ petition was to be dismissed as assessee failed to provide evidence that transported goods were accompanied by requisite documents and therefore, seizure order demanding Rs. 37,01,316 for release of goods had rightly been passed by authorities.
Key Details:
Case Name: Elica Sales vs. State of U.P.
Citation: (2024) 21 Centax 333 (All.)
Preventive officer doesn’t have jurisdiction to initiate any proceeding including seizure of goods under Customs Act: HC
CUSTOMS ?|? CASE LAW
Customs: Notification dated 24-8-2017 has conferred sole jurisdiction on Principal Commissioner of Customs (Port), Kolkata and Principal Commissioner of Customs (Airport and Air Cargo Complex), Kolkata sole jurisdiction to decide all violations in respect of Kolkata International Airport, and it is not concurrent with jurisdiction of Commissioner of Customs (Preventive).
Key Details:
Case Name: Bangari Bhola vs. Union of India
Citation: (2024) 21 Centax 323 (Cal.)
HC quashed adjudication proceeding initiated on allegation of illegal export when seizure was made for illegal import
CUSTOMS ?|? CASE LAW
Customs: Adjudication lacked jurisdiction were ‘reason to believe’ for seizure was illegal import while show-cause notice and adjudication proceeded on allegation of illegal export; denial of summons for cross-examination of seizing officer violated natural justice; both aspects justified invocation of High Court’s extraordinary writ jurisdiction.
Key Details:
Case Name: Raj Kumar Agrawal vs. Union of India
Citation: (2024) 21 Centax 325 (Pat.)
Airport taxes and passenger service fee not includible in assessable value for computation of service tax: CESTAT
EXCISE & SERVICE TAX ?|? CASE LAW
ST: Passenger service fee and airport taxes collected from passengers not includible in assessable value for computation of service tax.
Key Details:
Case Name: Lufthansa German Airlines vs. Commissioner of Service Tax, Delhi
Citation: (2024) 21 Centax 328 (Tri.-Chan)
HC set-asides order as assessee was unable to appear and file reply to SCN due to non-service of notice on him
EXCISE & SERVICE TAX ?|? CASE LAW
ST: Ex-parte assessment order passed without service of show cause notice set aside and matter remanded for fresh assessment.
Key Details:
Case Name: Maa Durga Constructions vs. Deputy Commissioner, GST & Central Excise
Citation: (2024) 21 Centax 329 (Ori.)
Legal Beacon
A Special Drive To Control Fake Registration and Protect The Government Revenue
GST ?|? OPINION ?|? (2024) 21 Centax 362 (Article)
Fake registration means bogus or non-genuine registration obtains by unscrupulous person under GST and defrauding the Government exchequer. Such fake/non-genuine registrations are being used to fraudulently pass on input tax credit to unscrupulous recipients by issuing invoices without any underlying supply of goods or services or both.
Author
Ramesh Chandra Jena
B.A. (Hons.), M.A. (Eco.), D.M.M., LL.B. Advocate & Tax Consultant
GST Seva Kendra in GST Law: Addressing Bogus Registrations And Enhancing Transparency
GST ?|? OPINION ?|? (2024) 21 Centax 364 (Article)
The establishment of GST Seva Kendras (GSK) marks a significant step in streamlining the GST registration process and curbing fraudulent activities. This initiative was triggered by a spot verification in Surat on February 7, 2023, which uncovered 61 bogus companies. This article delves into the reasons behind the creation of GSKs, the measures taken to prevent fraud, and the outcomes of these efforts.
Author
Hunny Munjal
CA
Determination of Tax Replaced by Revolutionary Method of Tax with New Section 74A - Under GST Law
GST ?|? OPINION ?|? (2024) 21 Centax 363 (Article)
The Finance Act, 2024 has inserted a new section 74A in the CGST Act, 2017. The newly inserted Section 74A for determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason pertaining to Financial Year 2024-25 onward.
Author
Ramesh Chandra Jena
B.A. (Hons.), M.A. (Eco.), D.M.M., LL.B. Advocate & Tax Consultant
As we conclude this issue of Tax Gazette, we hope you've gained clarity and insights on the critical legal and tax matters that shape our world. Remember, with Centaxonline. You're not just informed. You're insightfully empowered.
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