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Statutory Scope
New 'Diamond Imprest Authorisation' Scheme introduced to boost exports of Diamonds: Notification
FOREIGN TRADE POLICY ?|? CIRCULARS & NOTIFICATIONS
The DGFT has issued notification to introduce new 'Diamond Imprest Authorisation' scheme under Chapter 4 of FTP, 2023 to boost exports of Diamonds. This scheme will be implemented from 1st April, 2025.
Key Details:
Statute Number: NOTIFICATION NO. 53/2024-25
Date of Statute: 21-01-2025
Case Chronicle
Delay in filing application for revocation of registration condoned as assessee was ready to pay GST dues
GST ?|? CASE LAW
GST: Where pursuant to cancellation of registration of assessee, delay in assessee’s invoking proviso to Rule 23 was to be condoned subject to assessee depositing all tax and penalties etc. and application of assessee for revocation of cancellation of registration was to be considered in accordance with law.
Key Details:
Case Name: Ganapati Enterprisers vs. State Tax Officer
Citation: (2025) 26 Centax 240 (Ori.)
Refund of unutilized ITC allowed as services provided to overseas parent co. to be considered as export services
GST ?|? CASE LAW
GST: Where petitioner, was a wholly owned subsidiary of InfoDesk Inc., USA, which provides software consultancy services, IT support, and other services exclusively for its parent company under a service agreement and agreement clearly indicated that petitioner provided services on its own account, rather than facilitating transactions between third parties, thus, petitioner’s services were qualified as export of services under section 2(6) of IGST Act as petitioner received payment in foreign
Key Details:
Case Name: Infodesk India Pvt. Ltd. vs. Union of India
Citation: (2025) 26 Centax 241 (Guj.)
SC order extending limitation period during COVID would be applicable to GST recovery proceedings also
GST ?|? CASE LAW
GST: Directions of Supreme Court given during Covid period for excluding period between 15-3-2020 to 28-2-2022 for computing period of limitation was applicable to GST laws also as said directions issued by Supreme Court in suo motu jurisdiction using extraordinary power under Article 141/142 would be applicable to GST recovery proceedings also.
Key Details:
Case Name: Brunda Infra Pvt. Ltd. vs. Additional Commissioner of Central Tax
Citation: (2025) 26 Centax 94 (Telangana)
No penalty under section 129 if non-registration of additional place of business is merely a procedural irregularity: HC
GST ?|? CASE LAW
GST: Where failure to register additional place of business was procedural irregularity with no variance between quantity in invoice/E-way bill and actual goods seized, penalty under Section 129 of CGST Act was not sustainable.
Key Details:
Case Name: Creamline Dairy Products Ltd. vs. State Tax Officer
Citation: (2025) 26 Centax 176 (Mad.)
GST authority is directed to consider revocation application if assessee pays all dues: HC
GST ?|? CASE LAW
GST: Where assessee’s registration was cancelled, assessee ready and willing to pay tax, interest, late fee, penalty, subject to assessee depositing said dues and complying with other formalities, assessee’s application for revocation was to be considered in accordance with law.
Key Details:
Case Name: Gouramohan Kunda vs. Commissioner of (C.T. & G.S.T.)
Citation: (2025) 26 Centax 177 (Ori.)
Payment before adjudication during revenue visit cannot be treated as voluntary and is refundable with interest: HC
GST ?|? CASE LAW
GST: Payment made under GST before adjudication of tax liability during revenue officials visit cannot be treated as voluntary and is refundable with interest.
Key Details:
Case Name: Shiva Structures Pvt. Ltd. vs. Union of India
Citation: (2025) 26 Centax 157 (Bom.)
Matter was remanded as lower authority rejected adjournment requests without sufficient reasoning: HC
GST ?|? CASE LAW
GST: Rejection of adjournment requests without sufficient reasons and taking narrow view while refusing adjournment in proceedings under Section 73(9) of CGST Act warrants quashing of order and remand for fresh consideration with opportunity of hearing.
Key Details:
Case Name: Indian Spinal Injuries Centre vs. Assistant Commissioner (DGST)
Citation: (2025) 26 Centax 202 (Del.)
Writ petition challenging SCN under CGST Act was dismissed as it was premature: HC
GST ?|? CASE LAW
GST: Where assessee had responded to show cause notice under Section 76 challenging jurisdiction, direction issued to first consider jurisdictional objection before passing final order.
Key Details:
Case Name: Mata Vaishno Devi Shrine Board vs. Union of India
Citation: (2025) 26 Centax 203 (J & K and Ladakh)
Bank was directed to assist petitioner in facilitating filing of GST returns as it adjusted all funds towards debt repayment: HC
GST ?|? CASE LAW
GST: Where petitioner-company was sanctioned a loan with conditions that further withdrawals from Escrow Account shall be permitted for purposes of taxes and statutory requirements, respondent Bank adjusted entire funds towards its debt repayment, due to non release of GST payments, petitioner could not file GSTR-3B returns, respondent Bank was to be directed to help in facilitate of filing of GST returns by petitioner.
Key Details:
Case Name: Marbaniang Projects Pvt. Ltd. vs. Punjab National Bank
Citation: (2025) 26 Centax 135 (Meghalaya)
Recovery proceedings quashed as restriction on IGST refund claims for exporters applies prospectively and not retrospectively: HC
GST ?|? CASE LAW
GST: Notification No. 54/2018 amending Rule 96(10)(b) of CGST Rules restricting IGST refund claims for exporters would apply prospectively from 9.10.2018 and not retrospectively from 23.10.2017.
Key Details:
Case Name: Rishi Fibc Solutions Pvt. Ltd. vs. Union of India
Citation: (2025) 26 Centax 139 (Guj.)
GST is not leviable on assignment of leasehold rights of land allotted by State Industrial Development Corporation (GIDC): HC
GST ?|? CASE LAW
GST: Goods and Service Tax would not be leviable on assignment of leasehold rights of plot of land allotted on lease by State industrial development corporation-GIDC and building constructed thereon by lessee or its successor (assignor) to a third party (assignee) on payment of lump-sum because such an assignment by sale and transfer of leasehold rights of plot for a consideration would be assignment/sale/transfer of benefits arising out of ‘immovable property’ by lessee-assignor in favour of
Key Details:
Case Name: Gujarat Chamber of Commerce and Industry vs. Union of India
Citation: (2025) 26 Centax 150 (Guj.)
Recovery of dues from secretary of society is not permissible as society is not covered under association of persons: HC
GST ?|? CASE LAW
GST: Where petitioner was secretary of a non-government employees welfare society and respondent had attached its property for realization of tax dues of society, since such society does not come under purview of ‘association of persons’ as set out in section 94, where tax could be recovered from members, order passed by respondents was to be set aside.
Key Details:
Case Name: Gunnuru Satya Rama Murthy vs. Assistant Commissioner stint
Citation: (2025) 26 Centax 178 (A.P.)
Small Form Factor Pluggable optical transceivers are independent equipments; classifiable under residual Tariff Item 8517 62 90: AAR
CUSTOMS ?|? CASE LAW
Customs: Small Form Factor Pluggable optical transceiver, consisting of shelves providing electrical power to slotted cards, and used in optical communication systems to receive and transmit data over fiber optic cables, are independent equipment classifiable under residual Tariff Item 8517 62 90, and not as parts under Tarif Item 8517 61 00, and not eligible for exemption under Sr. No. 20 of Notification No. 57/2017-Cus., dated 30-6-2017.
Key Details:
Case Name: In Re : Nokia Solutions and Networks India Pvt. Ltd.
Citation: (2025) 26 Centax 263 (A.A.R. - Cus. - Del.)
Transporting ready mix concrete from plant to site is classifiable as GTA service; not under supply of tangible goods for use: CESTAT
EXCISE & SERVICE TAX ?|? CASE LAW
ST: Service of transportation of Ready Mix Concrete (RMC) using Transit Mixture Vehicles classifiable under ‘Goods Transport Agency’ service and not under ‘Supply of Tangible Goods for Use’ where contract evidences transportation and not vehicle hire.
Key Details:
Case Name: Shripad Concrete Pvt. Ltd. vs. Commissioner of Central Excise & ST, Surat-i
Citation: (2025) 26 Centax 286 (Tri.-Ahmd)
No service tax on construction services provided to educational institutions run by charitable trusts
EXCISE & SERVICE TAX ?|? CASE LAW
ST: Construction of educational institutions run by charitable trusts is exempted from levy of service tax.
Key Details:
Case Name: R.R. Thulasi Builders (I) P. Ltd. vs. Commissioner of CGST & Central Excise, Salem
Citation: (2025) 26 Centax 234 (Tri.-Mad)
Weighbridge services at port are not classifiable as business support services: CESTAT
EXCISE & SERVICE TAX ?|? CASE LAW
ST: Weighbridge services at port being statutory obligation and not supporting any business activity are not classifiable as “Business Support Service” under Finance Act, 1994.
Key Details:
Case Name: Commissioner of Central Excise & Service Tax, Rajkot vs. Shivam Marine Services
Citation: (2025) 26 Centax 235 (Tri.-Ahmd)
Matter was remanded to reconsider whether services provided to foreign colleges for student enrollment to be treated as export of service
EXCISE & SERVICE TAX ?|? CASE LAW
ST: Where appellant provided services to foreign colleges for student enrollment and claimed it as export of service, CESTAT remanded matter back to adjudicating authority to reconsider in light of cited precedents regarding classification of intermediary services and export of services.
Key Details:
Case Name: M. Square Business Solution Ltd vs. Commissioner of Service Tax - Ahmedabad
Citation: (2025) 26 Centax 232 (Tri.-Ahmd)
Benefit of service tax exemption for services to SEZ unit can't be denied for delayed submission of forms
EXCISE & SERVICE TAX ?|? CASE LAW
ST: Benefit of service tax exemption for services to SEZ unit cannot be denied merely for non-submission of prescribed forms, being only procedural requirement.
Key Details:
Case Name: Neeraj Insulation Contractors vs. Commissioner of C.E. & S.T.-Vadodara-I
Citation: (2025) 26 Centax 233 (Tri.-Ahmd)
Loading/unloading ash from ponds to mines is ancillary to transportation and not taxable under Cargo Handling service: CESTAT
EXCISE & SERVICE TAX ?|? CASE LAW
ST: Evacuation of ash from ash ponds of power stations and transportation thereof for its disposal to abandoned mines of coal companies located at a distance of two to three kilometers by using automatic tipper/dumper/trucks, where transportation was primary service and loading/unloading was ancillary thereto, could not be taxed under category of Cargo Handling service.
Key Details:
Case Name: BKB Transport Pvt.. Ltd. vs. Commissioner of Central Excise & Service Tax, Ranchi
Citation: (2025) 26 Centax 245 (Tri.-Cal)
Copper coin blanks manufactured on specific order given by Government to be classified under CTH 7419: CESTAT
EXCISE & SERVICE TAX ?|? CASE LAW
Excise: Copper coin blanks manufactured as per sizes of different coins on specific order given by Government mint were to be classified under Chapter Heading 7419 instead of Chapter Heading 7409 of Central Excise Tariff Act, 1985.
Key Details:
Case Name: Consolidated Coin Company Pvt. Ltd. vs. Commissioner of CGST, Faridabad
Citation: (2025) 26 Centax 246 (Tri.-Chan)
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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