Centaxonline’s Tax Gazette
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Case Chronicles
Final order passed by AO to be set aside for not providing opportunity of personal hearing to assessee
GST ?|? CASE LAW
GST: Where impugned order was passed by respondent-department against petitioner-assessee without providing opportunity of hearing to petitioner-assessee, therefore, impugned order came to be passed in violation of principles of natural justice, hence, same was liable to be set aside.
Key Details:
Case Name: RGE Constructions and Development Pvt. Ltd. vs. Deputy Commissioner of GST & Central Excise
Citation: (2024) 24 Centax 79 (Mad.)
Order attaching bank account to be set aside as demand order was passed without properly considering the assessee’s reply: HC
GST ?|? CASE LAW
GST: Where assessee inadvertently claimed Input Tax Credit in ‘RCM’ column instead of ‘All other ITC’ column in GSTR-3B returns, demand order passed without properly considering assessee’s reply cannot be sustained.
Key Details:
Case Name: Revathi Industrial Enterprises vs. Deputy State Tax Officer
Citation: (2024) 24 Centax 78 (Mad.)
HC allowed stay and directed to avail remedy of appeal upon functioning of GSTAT with direction for payment of pre-deposit
GST ?|? CASE LAW
GST: Where GST Tribunal not functioning, assessee allowed to avail remedy upon its constitution, with interim direction for quantum deposit and preservation of departments right to proceed if appeal not filed within prescribed time after Tribunals reconstitution.
Key Details:
Case Name: Rasmi Ranjan Sahoo vs. Commissioner of Commercial Taxes and Goods and Services Tax
Citation: (2024) 24 Centax 111 (Ori.)
Appeal to be allowed without pre-deposit as bank accounts of assessee were frozen which contained sufficient funds: HC GST ?|? CASE LAW ST : Service Tax was leviable on DTH Broadcasting services even though same were subjected to entertainment tax also. ST : Section 65(105)(zzzx) of Finance Act, 1994 was not ultra vires Entry 62 List 2 of Seventh Schedule to Constitution of India. Read More
Key Details:
Case Name: Rasidul Hoque vs. State of Assam
Citation: (2024) 24 Centax 110 (Gau.)
HC remanded matter due to technical impossibility of passing 105-page order on same day of hearing of the assessee
GST ?|? CASE LAW
GST: Where assessee had been mulct with huge tax liability vide impugned assessment order and assessee challenged same on grounds that impugned order of 105 pages was passed on same date on which case was heard, which was technically impossible, High Court came to rescue of assessee by setting aside impugned order and remitting case back to pass fresh order.
Key Details:
Case Name: SS Traders vs. Joint Commissioner (ST) (Intelligence)
Citation: (2024) 24 Centax 176 (Mad.)
HC directed GSTN to allow assessee to complete migration process since wrong PAN was entered by assessee
GST ?|? CASE LAW
GST: Where assessee firm had applied for migration from VAT to GST and while uploading documents wrong PAN number was entered, however even after reuploading documents, assessee firm was denied access to portal on ground that time limit for migration had expired, in view of judgement in Metro Institutes of Medical Sciences (P.) Ltd. v. State of U.P. - [2018] 91 taxmann.com 245 (Allahabad), respondent authority was to be directed to immediately allow assessee to login on GST portal.
Key Details:
Case Name: Shri Dayalu Enterprises vs. State of Rajasthan
Citation: (2024) 24 Centax 175 (Raj.)
SCN should also be served via SMS as most MSMEs are uneducated and unfamiliar with email technology: HC
GST ?|? CASE LAW
GST: Where assessee was a contractor for government and government agencies and failed to file return in time, due to which its registration was cancelled, in view of fact that most of MSMEs were almost uneducated and were not accustomed to mail technology, department should find modalities of conveying show cause notices in regional languages and through SMS; Writ petition was to be disposed of in view of Tvl. Suguna Cutpiece Center v. Appellate Deputy Commissioner (ST) (GST) [2022] 135.
Key Details:
Case Name: M.G. Exim vs. Assistant Commissioner (Circle) (ST)
Citation: (2024) 24 Centax 173 (Mad.)
Place of supply of installation service would be in India when installation of machine is done in India: AAR
GST ?|? CASE LAW
GST: Where place of supply of services shall deemed to be location of supplier and location of supplicant-assessee is in India, therefore, impugned services does not amount to export of service and GST is applicable on 'intermediary services' provided by applicant-assessee in India and Sri Lanka.
Key Details:
Case Name: In Re: Alfatek Services
Citation: (2024) 24 Centax 204 (A.A.R. - GST - Ker.)
Section 81 declaring certain transactions void cannot be invoked without finding by authority regarding nature of transactions
GST ?|? CASE LAW
GST: Section 81 of CGST Act declaring certain transactions void cannot be invoked without proper determination by competent authority regarding nature of transactions in cases of property attachment and auction for recovery of vendor's tax dues.
Key Details:
Case Name: Velagala Lakshmi vs. State of Andhra Pradesh
Citation: (2024) 24 Centax 205 (A.P.)
Roasted Areca/Betel Nuts (whole or cut) are classifiable under Tariff Item 2008 19 20: AAR
CUSTOMS ?|? CASE LAW
Customs: Roasted Areca/Betel Nuts (whole or cut), roasted using ovens in range of 150 degrees celsius then cooled in room temperature and cycle repeated until moisture content is less than 6%, are classifiable under Tariff Item 2008 19 20 and not under Heading 0802.
Key Details:
Case Name: In re: DI PEC Exim LLP
Citation: (2024) 24 Centax 195 (A.A.R. - Cus. - Del.)
Legal Beacon
Amnesty For Waiver of Interest/Penalty Under GST (Section 128A)
GST ?|? OPINION ?|? (2024) 24 Centax 233 (Article)
Finance (No.2) Act, 2024 had inserted a new Section 128A in the CGST Act so as to provide for a conditional waiver of interest and penalty in respect of demand notices issued under Section 73 of the said Act for the Financial Years 2017-18, 2018-19 and 2019-20, except the demands notices in respect of erroneous refund. In cases where interest and penalty have already been paid in respect of any demand for the said financial years, no refund shall be admissible for the same.
Author
Dr. Sanjiv Agarwal
FCA, FCS, D.Litt.
Sea Cargo Menifest and Transhipment Regulations | An Analysis
CUSTOMS ?|? OPINION ?|? (2024) 24 Centax 234 (Article)
The import and export consignments are at times subjected to hold for purpose of causing verifications/investigations by the agencies of Customs and get delayed resulting in huge amount of detention and demurrage charges of the concerned CFS and shipping lines which obviously goes detrimental to the financial interest of the importer and/or the exporter concerned.
Author
S.K. Mathur
Advocate High Court Bombay, Formerly Dy.Commissioner of Customs
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