Centaxonline’s Tax Gazette
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Statutory Scope
Clarification regarding various doubts related to implementation of Section 128A of the CGST Act, 2017: Circular
GST ?|? CIRCULARS & NOTIFICATIONS
The CBIC has issued circular to clarify doubts and ensure uniformity in the implementation of Section 128A of the CGST Act, 2017. The circular also provides guidelines relating to filing of application, payment of tax etc. for waiver of interest or penalty or both under Section 128A.
Key Details:
Statute Number: CIRCULAR NO. 238/32/2024-GST
Date of Statute: 15-10-2024
Clarifications regarding implementation of provisions of sub-section (5) and sub-section (6) of section 16 of CGST Act, 2017: Circular
GST ?|? CIRCULARS & NOTIFICATIONS
The CBIC has issued circular to clarify the issues regarding implementation of provisions of sub-section (5) and sub-section (6) in section 16 of CGST Act, 2017. It also explains the procedure of filing an application for rectification of an order issued under section 73 or section 74 of the CGST Act.
Key Details:
Statute Number: CIRCULAR NO. 237/31/2024-GST
Date of Statute: 15-10-2024
Case Chronicles
HC condoned delay in filing appeal as no opportunity was given to assessee before passing assessment order
GST ?|? CASE LAW
GST: Where appeal against assessment order was dismissed on ground that appeal was filed beyond condonable period of limitation and there was no provision in TNGST Act to condone delay, assessee’s case was that no opportunity was given before passing assessment order, impugned order was to be set aside and first appellate authority was to be directed to take appeal on file and pass final orders in appeal itself.
Key Details:
Case Name: Tvl. Canply vs. Deputy Commissioner (ST) (FAC)
Citation: (2024) 23 Centax 145 (Mad.)
Retrospective cancellation of GST registration without specific reasons is not sustainable: Delhi HC
GST ?|? CASE LAW
GST: Cancellation of GST registration with retrospective effect requires specific reasons; arbitrary retrospective cancellation without grounds is not sustainable.
Key Details:
Case Name: Ultra Industries vs. Commissioner of Central Tax Appeal First Delhi
Citation: (2024) 23 Centax 147 (Del.)
HC remanded matter to reconsider ITC denial issue based on procedural delay in light of proposed amendments to GST
GST ?|? CASE LAW
GST: Input Tax Credit denied for delayed availing remanded for reconsideration under proposed GST amendments.
Key Details:
Case Name: Umashankar Alloys Private Limited vs. Assistant Commissioner of Central Tax
Citation: (2024) 23 Centax 148 (Mad.)
HC allows assessee to file rectification application as ITC was inadvertently entered in wrong columns of GSTR-3B
GST ?|? CASE LAW
GST: Erroneous entry of Input Tax Credit in GSTR-3B return, Assessee allowed to file rectification petition for consideration by tax authorities after giving opportunity of hearing.
Key Details:
Case Name: Tvl. Thendral Electricals vs. Commissioner of Commercial Taxes
Citation: (2024) 23 Centax 146 (Mad.)
Yatri Sathi App which provides services of digital platform to drivers qualifies to be an Electronic Commerce Operator: AAR
GST ?|? CASE LAW
GST: Where assessee is owner of a digital platform namely Yatri Sathi App and provides supply of services to drivers by way of allowing drivers to use digital platform against a consideration, thus, assessee qualifies to be an Electronic Commerce Operator in terms of section 2(45).
Key Details:
Case Name: In re : Kundan Kumar Prasad
Citation: (2024) 23 Centax 157 (A.A.R. - GST - W.B.)
Services received by way of extending loans against consideration in form of interest is an inward supply of exempted services: AAR
GST ?|? CASE LAW
GST: Where value of supply shall include within itself 'inward supplies' of exempted goods/services and services by way of extending loans by HDFC Bank to applicant-assessee against consideration payable in form of interest is an 'inward supply' of exempted services of applicant-assessee, therefore, aforesaid services would be a part of total inward supply for purpose of computing threshold limit of 80%.
Key Details:
Case Name: In re : Mangalam Developers
Citation: (2024) 23 Centax 158 (A.A.R. - GST - W.B.)
SC directed release of imported apples lying in customs warehouse/CFS on furnishing of bond
CUSTOMS ?|? CASE LAW
Customs: Perishable fresh apples imported with CIF value below Rs. 50/- per kg, in contravention of prohibition imposed under Notification No. 5 of 2023, directed to be provisionally released subject to assessee furnishing a Bond instead of BG as earlier directed by High Court.
Key Details:
Case Name: N.C. Alexander vs. Additional Commissioner of Customs
Citation: (2024) 23 Centax 153 (S.C.)
Roasted areca nuts which are roasted to reduce water content are classifiable under Tariff Item 2008 19 20: AAR
CUSTOMS ?|? CASE LAW
CUSTOMS: Roasted areca nuts, cut/split, de-husked and roasted to reduce water content by cycle of heat application in oven and cooling at room temperature, are classifiable under Tariff Item 2008 19 20, and not under Chapter 08.
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Key Details:
Case Name: In re : NBG International Pvt. Ltd.
Citation: (2024) 23 Centax 170 (A.A.R. - Cus. - Mum.)
Seized cash which was neither confiscated nor appropriated towards excise duty to be refunded to assessee: CESTAT
EXCISE & SERVICE TAX ?|? CASE LAW
Excise: Where mahazar had not recorded retrieving data from electronic items during impugned investigations, inference was that retrieval was during earlier proceeding, and could not be used to prove undervaluation allegations against assessee; to open sealed master copy of pen drive and laptop seized in earlier proceedings, mahazar had to be recorded in presence of parties and independent witnesses,
Key Details:
Case Name: Naya Carnation Fireworks vs. Commissioner of GST & Central Excise
Citation: (2024) 23 Centax 53 (Tri.-Mad)
SC dismissed SLP against ruling that no ST on contributions received by Venture Capital Trust Fund which isn’t a juridical person
EXCISE & SERVICE TAX ?|? CASE LAW
ST: Venture Capital Trust Fund receiving contributions for further investments from institutional investors not liable to service tax under Banking and other financial services because of doctrine of mutuality and also because said Fund was not a juridical person.
Key Details:
Case Name: Commissioner of Central Tax Bangalore vs. India Advantage Fund
Citation: (2024) 23 Centax 150 (S.C.)
Activity of screening of films supplied by film distributor without any interference is not taxable under service tax: CESTAT
EXCISE & SERVICE TAX ?|? CASE LAW
ST: Assessee not liable to pay service tax on payments made to distributors on revenue sharing basis for screening films supplied by them as relationship of service provider and service recipient not established between them.
Key Details:
Case Name: Commissioner of Central Goods, Service Tax and Central Excise, Dehradun vs. Krishna Multimedia Pvt. Ltd.
Citation: (2024) 23 Centax 151 (Tri.-Del)
Services of handling of coal and transportation from bunkers to sidings are not taxable under mining services: CESTAT
EXCISE & SERVICE TAX ?|? CASE LAW
ST: Activity of providing handling (loading/unloading) of coal and transportation from bunkers to sidings not taxable under mining services.
Key Details:
Case Name: Commissioner of Central Excise and Service Tax, Jabalpur vs. KSK STC GKT Joint Venture Firm
Citation: (2024) 23 Centax 152 (Tri.-Del)
SCN can't be issued in respect of demand paid by assessee with interest prior to its issuance: CESTAT
EXCISE & SERVICE TAX ?|? CASE LAW
ST: No show cause notice can be issued in respect of demand paid by assessee with interest prior to its issuance.
Key Details:
Case Name: PRINCIPAL COMMISSIONER OF CGST, DELHI NORTH vs. ORIENTAL INSURANCE COMPANY LTD.
Citation: (2024) 23 Centax 154 (Tri.-Del)
Cenvat credit of service tax paid under reverse charge prior to 18.04.2006 is legal and proper: CESTAT
EXCISE & SERVICE TAX ?|? CASE LAW
ST: Where assessee availed CENVAT credit on service tax paid under reverse charge mechanism for period prior to 18.04.2006, CESTAT upheld credit, holding that once service tax is paid and accepted by department, credit cannot be denied even if law was unsettled at that time.
Key Details:
Case Name: Commissioner of Service Tax, Kolkata vs. Price Waterhouse Coopers Pvt. Ltd.
Citation: (2024) 23 Centax 155 (Tri.-Cal)
Legal Beacon
Input Tax Credit (ITC) on Demo Cars — CBIC Clarifications
GST ?|? OPINION ?|? (2024) 23 Centax 180 (Article)
In automobile industry, O & M’s who manufacture the vehicles, also supply demo vehicles to automobile dealers for use in the furtherance of business. Such demo vehicles are supplied after charging GST thereon against a valid tax invoice. Though a plain reading of the law would imply that input tax credit would be available on such supplies, revenue authorites seem to be taken an opposite view under the shelter of Section 17 which restricts credit in certain cases.
Author
Dr. Sanjiv Agarwal
FCA, FCS, D.Litt.
Digitization of Customs Bonded Warehouse - To Facilitate Ease of Doing Business
CUSTOMS ?|? OPINION ?|? (2024) 23 Centax 181 (Article)
Customs Bonded warehouse plays an important role to facilitate Import and Export transactions of the importer as well as exporter. The provisions of Customs Bonded Warehouse prescribed under Section 57, 58 and 58A of the Customs Act, 1962, license may be issued by the Commissioner of Customs for public warehouse, private warehouse and special warehouse to deposit of dutiable goods meant for import / export pending assessment of goods for the future dates.
Author
Ramesh Chandra Jena
B.A. (Hons.), M.A. (Eco.), D.M.M., LL.B. Advocate & Tax Consultant
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