Centaxonline’s Tax Gazette
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Statutory Scope
Period for export of broken rice to Senegel and Gambia extended: Notification
FOREIGN TRADE POLICY? |? CIRCULARS & NOTIFICATIONS
The DGFT has issued notification to provide that the period for export of broken rice to Senegel and Gambia is extended by further 6 months till 30th November, 2024.
Key Details:
Statute Number: NOTIFICATION NO. 15/2024-25
Date of Statute: 05-06-2024
Case Chronicles
HC quashed demand order as SCN was issued on email ID which was changed by assessee
GST? |? CASE LAW
GST: Where summary order under Section 73 was passed without issuing show cause notice to assessee due to mistake in email address, High Court quashed order and remitted matter back to Tax Officer to pass fresh order after giving opportunity to assessee.
Key Details:
Case Name: Maa Chintpurni Steel vs. State of Jharkhand
Citation: (2024) 19 Centax 86 (Jhar.)
HC dismissed writ petition against proceeding initiated for fraudulent availment of ITC
GST? |? CASE LAW
GST: Where proceeding initiated by invoking extended period as provided under section 74 of CGST Act, show cause notice and order, clearly spelt out basis for invocation of extended period, including suppression of fraudulent availment of input tax credit by way of wilful misstatement, correctness of findings and sufficiency/proof of such allegations could not be called in question by invoking extra-ordinary writ jurisdiction of Court.
Key Details:
Case Name: Haldia Nirman Project Pvt. Ltd. vs. Additional Commissioner of CGST & CX, Haldia Commissionerate
Citation: (2024) 19 Centax 83 (Cal.)
Rotary car parking system is nothing but a civil structure; ITC can’t be allowed: AAR
GST? |? CASE LAW
GST: Where Section 17(5)(d) states that term "construction" includes re-construction, renovation, additions or alterations or repairs, to extent of capitalization, to said immovable property and "Rotary Car Parking System" falls under ambit of additions as envisaged in said explanation clause, to immovable property, therefore, Input Tax Credit is not admissible under section 17(5)(d) on Rotary Parking System desired to be installed by applicant-assessee.
Key Details:
Case Name: In re : Arthanarisamy Senthil Maharaj
Citation: (2024) 19 Centax 79 (A.A.R. - GST - T.N.)
Seizure of goods & imposition of penalty without ascertaining whether double movement of goods took place was unjustified: HC
GST? |? CASE LAW
GST: Where assessee's goods detained and seized on basis of statement given by driver of vehicle that he was transporting goods for second time with same documents, penalty under section 129(3) of GST Act imposed, primary documents being MOV-01, wherein statement of driver recorded, not provided to assessee, respondent authorities not been able to indicate or prove any mens rea for evasion of tax, impugned orders were to be set aside
Key Details:
Case Name: K.Y. Tobacco Works Pvt. Ltd. vs. State of U.P.
Citation: (2024) 19 Centax 84 (All.)
HC dismissed writ petition as order passed by GST Authority was appealable under statute
GST? |? CASE LAW
GST: Where assessee/petitioner challenged CGST/TNGST adjudication orders without evidence opportunity, High Court directed filing statutory appeals, permitting evidence submission before appellate authority to address the deficiency in writ petitions.
Key Details:
Case Name: Ayishanasrin Metal Alloys Pvt. Ltd. vs. Deputy Commissioner (ST)
Citation: (2024) 19 Centax 80 (Mad.)
SC dismissed SLP against ruling that no interference in penalty imposed by CESTAT as appellant admitted his involvement in duty evasion
CUSTOMS? |? CASE LAW
Customs: Penalty imposed on abettor in evasion of Customs duty was based on appreciation of evidence. Since there said appreciation was correct and did not give rise to any question of law, penalty was to be upheld.
Key Details:
Case Name: Dhananjay Kumar Singh vs. Commissioner of Customs (Airport & General)
Citation: (2024) 19 Centax 70 (S.C.)
Manager of CHA is liable to penalty for filing benami shipping bills to facilitate fraudulent claim of drawback: CESTAT
CUSTOMS? |? CASE LAW
Customs: Customs House Agent’s manager was liable to penalties under Sections 114 (iii) and 114AA of Customs Act, 1962 where he had wilfully filed benami shipping bills with mis-declared quantities and values to facilitate fraudulent drawback claim.
Key Details:
Case Name: Jayant Vikram & Vikram Bihari vs. Commissioner of Customs (Export)
Citation: (2024) 19 Centax 71 (Tri.-Del)
Customs officer can’t rely on test report of CRCL to re-determine transaction value based on contract terms: CESTAT
CUSTOMS? |? CASE LAW
Customs: Where commission of overseas agent to procure export order was paid by overseas buyer and exporter correspondingly reduced price, it could not be added as additional consideration for sale to export price; proviso to Section 14(1) of Customs Act, 1962 and Customs Valuation (Determination of Value of Export Goods) Rules 2007 do not provide for addition of commission to value of goods in case of exports even if it was paid by exporter.
Key Details:
Case Name: Kutch Salt & Allied Industries Ltd. vs. Commissioner of Customs
Citation: (2024) 19 Centax 72 (Tri.-Hyd)
Goods confiscated by customs authorities vest in Central Govt. even if option to pay redemption fine not exercised: NCLT
CUSTOMS? |? CASE LAW
Customs: National Company Law Tribunal could not order release of machineries confiscated by Commissioner of Customs on ground that they did not vest in Central Government till expiry of prescribed 120 days for exercising redemption option ended; vesting of confiscated goods in Central Government under Section 126(1) of Customs Act, 1962 is neither dependent nor could be not arrested by option to pay redemption fine given under Section 125.
Key Details:
Case Name: Principal Commissioner of Customs vs. Pratim Bayal
Citation: (2024) 19 Centax 74 (NCLAT)
Aluminium shelving for mushroom growing is classifiable under CTH 84369900 as it is a mechanical appliance: CESTAT
CUSTOMS? |? CASE LAW
Customs: Aluminium shelving/racks, which were not merely generic aluminium shelves, but specifically designed and crucial as part of mushroom growing apparatus, were classifiable under more specific Tariff Item 84369977 and not under generic Tariff Item 76109010.
Key Details:
Case Name: Welkin Foods vs. Commissioner of Customs (Import)
Citation: (2024) 19 Centax 77 (Tri.-Del)
No excise duty on zinc ash, dross and other residue arising during manufacture of ingots, being waste and scrap: SC
EXCISE & SERVICE TAX? |? CASE LAW
Excise: Zinc ash, dross and other residue arising during manufacture of ingots, being waste and scrap not leviable to Central Excise duty.
Key Details:
Case Name: Commissioner of Central Excise vs. National Steel and Agro Industries Ltd.
Citation: (2024) 19 Centax 73 (S.C.)
Liquidated damages paid by Skoda Auto to Volkswagen not part of price of cars; CESTAT deletes duty demand
EXCISE & SERVICE TAX? |? CASE LAW
Excise: Where assessee manufactured cars on contract-manufacturing basis exclusively for their particular buyer and dealers of such buyer could sold lesser number of cars than agreed to be manufactured in a calendar year, amount received by them as liquidated damages over and above invoice price from buyer was not includible in assessable value of cars sold by them.
Key Details:
Case Name: Volkswagen India Pvt. Ltd. vs. Commissioner of Central Excise and Service Tax
Citation: (2024) 19 Centax 75 (Tri.-Bom)
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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