Centaxonline’s Tax Gazette
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Statutory Scope
CBIC levied CVD on new/unused pneumatic radial tyres having nominal rim diameter code above 16
CUSTOMS ?|? CIRCULARS & NOTIFICATIONS
The CBIC has issued notification to levy countervailing duty on import of new/unused pneumatic radial tyres with or without tubes and/or flap of rubber (including tubeless tyres), having nominal rim diameter code above 16†used in buses and lorries/trucks.
Key Details:
Statute Number: NOTIFICATION NO. 03/2024-CUSTOMS (CVD)
Date of Statute: 19-07-2024
Case Chronicles
VAT turnover couldn’t be included in GST turnover merely by making comparison with GSTR-7B filed by Panchayat: HC
GST ?|? CASE LAW
GST: Where in impugned order VAT turn over had been included into GST turn over merely by making a comparison with returns filed by assessee Panchayat in Form GSTR 7B, impugned order was to be set aside and matter was to be remitted to pass fresh order.
Key Details:
Case Name: Natarajan Patchirajan vs. State Tax Officer
Citation: (2024) 20 Centax 385 (Mad.)
HC set-aside order as assessee failed to take notice of SCN and notice for personal hearing
GST ?|? CASE LAW
GST: Where assessee, a small time operator failed to take notice of show cause notice as well as notice for personal hearing issued prior to impugned order, same was to be set aside by giving liberty to assessee to file a reply to show cause notice and respondent authority was to be directed to pass fresh orders on merits.
Key Details:
Case Name: M.Sankaralingam vs. State Tax Officer
Citation: (2024) 20 Centax 384 (Mad.)
HC directs release of refund as time limit for filing refund was extended by notification issued later
GST ?|? CASE LAW
GST: Where refund claim of assessee was rejected vide impugned order for being time barred, assessee being eligible for benefit of Notification No. 13/2022-Central Tax, dated 5-7-2022, whereby limitation period was extended, impugned order was to be set aside.
Key Details:
Case Name: Qutone Ceramic (P.) Ltd vs. Commissioner, GST and Central Excise
Citation: (2024) 20 Centax 386 (Guj.)
Madras HC quashes order passed by GST Authority without giving opportunity to assessee to reply SCN
GST ?|? CASE LAW
GST: Where impugned order under section 73 was passed against assessee without giving it an opportunity to reply to show-cause notice, impugned order was to be quashed and matter was to be remitted back to authority concerned.
Key Details:
Case Name: Ramaswamy Prabhaar vs. State Tax Officer
Citation: (2024) 20 Centax 387 (Mad.)
HC remanded matter to consider submissions of assessee that entire issue was revenue neutral
GST ?|? CASE LAW
GST: Where assessee contended that compensation cess liability was inadvertently missed in GSTR-3B returns but corrected in annual return GSTR-9, matter remanded to adjudicating authority for fresh consideration taking into account GSTR-9 and revenue neutral nature of transaction.
Key Details:
Case Name: Ankit Kumar Agarwal vs. Assistant Commissioner of State Tax
Citation: (2024) 20 Centax 373 (Cal.)
HC directs assessee to appear before anti-evasion cell and proper officer to recall suspension of GST registration
GST ?|? CASE LAW
GST: Where GST registration was suspended, assessee directed to appear before authorities for timely reconsideration of suspension.
Key Details:
Case Name: Balaji Tilak Metal and Alloys Pvt. Ltd. vs. Principal Commissioner of Department of Trade and Taxes
Citation: (2024) 20 Centax 374 (Del.)
HC remanded matter as assessee wasn’t heard before issuing order as its GST registration was cancelled
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GST ?|? CASE LAW
GST: Where assessee’s GST registration was cancelled and they were unaware of proceedings leading to tax demand, assessee should be given opportunity to contest demand on merits, subject to remitting 10% of disputed amount.
Key Details:
Case Name: Bhagawan Dass Arora & Co Pvt. Ltd. vs. Assistant Commissioner (ST)
Citation: (2024) 20 Centax 375 (Mad.)
HC remanded matter as no opportunity of hearing was granted to assessee before passing order of mismatch
GST ?|? CASE LAW
GST: Where assessee was not given opportunity to explain discrepancies between GSTR-1 and GSTR-3B returns, High Court remanded matter for fresh consideration with opportunity to submit documents.
Key Details:
Case Name: Hajabandenawas vs. State Tax Officer
Citation: (2024) 20 Centax 376 (Mad.)
No GST exemption on supply of security services to Bruhat Bengaluru Mahanagara Palike: AAR
GST ?|? CASE LAW
GST: Where supply of security services provided by applicant-assessee to Bruhat Bengaluru Mahanagara Palike (BBMP) are not by way of any activity in relation to any function entrusted to a Panchayat under article 243G of Constitution or in relation to any function entrusted to a Municipality under article 243W of Constitution, hence, it is not exempted from GST.
Key Details:
Case Name: In re: KSF - 9 Corporate Service Pvt. Ltd.
Citation: (2024) 20 Centax 378 (A.A.R. - GST - Kar.)
SC dismissed SLP against HC's order accepting bail application as trial was not likely to commence & conclude in near future
GST ?|? CASE LAW
GST: Special leave petition, challenging order of high court, where assessee was granted bail in ITC fraud case was to be dismissed as supreme court was not inclined to interfere with impugned judgment.
Key Details:
Case Name: Director General of Goods and Service Tax Intelligence vs. Harsh Vinodbhai Patel
Citation: (2024) 20 Centax 377 (S.C.)
SC dismissed SLP against HC order that appeal against confiscation of foreign currency was maintainable before CESTAT
CUSTOMS ?|? CASE LAW
Customs: Supreme Court dismisses SLP against High Court order holding that appeal filed against order of Commissioner (Appeals) upholding confiscation of foreign currency seized from hand baggage of a passenger at airport under Section 113(d) of Customs Act, 1962 was maintainable before CESTAT.
Key Details:
Case Name: Commissioner of Customs vs. Pawan Kant
Citation: (2024) 20 Centax 366 (S.C.)
No penalty on customs broker if charges against its proprietor & importer have been dropped: CESTAT
CUSTOMS ?|? CASE LAW
Customs: Penalty on customs broker set aside as importer and broker's proprietor exonerated from all charges related to improper of import of rubber processing oil.
Key Details:
Case Name: Saarthee Shipping Co. vs. Commissioner of Customs
Citation: (2024) 20 Centax 370 (Tri.-Ahmd)
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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