Centaxonline’s Tax Gazette
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Case Chronicles
Rotary parking system' installed & commissioned at premises amounts to construction of immovable property; ITC not allowed: AAAR
GST ?|? CASE LAW
GST: 'Rotary parking system' installed and commissioned at premises of appellant-assessee amounts to construction of an immovable property, whereby, input tax credit on purchase of 'rotary parking system', by appellant-assessee becomes ineligible under Section 17(5)(d), therefore, ruling pronounced by AAR in Advance Ruling is upheld and accordingly, appeal filed by appellant-assessee is dismissed.
Key Details:
Case Name: In Re: Arthanarisamy Senthil Maharaj
Citation: (2024) 22 Centax 355 (App. A.A.R. - GST - T.N.)
HC set-aside cancellation of GST registration as no reason was assigned for cancellation
GST ?|? CASE LAW
GST: Where impugned order cancelling registration of assessee was passed without assigning any reason, reasons are heart and soul of any judicial and administrative order and in absence of same order cannot be justified in eye of law, impugned order was to be set aside.
Key Details:
Case Name: Archana vs. State of U.P.
Citation: (2024) 22 Centax 329 (All.)
HC denied bail to person involved in fraudulent ITC as he attempted to destroy evidence
GST ?|? CASE LAW
GST: Where applicant was accused of managing fake firms, generating fraudulent ITC, and attempting to destroy evidence, High Court denied bail, considering gravity of offense, applicants key role in operating 12 fake firms, and suspicion of creating more non-existent firms.
Key Details:
Case Name: Saurabh Kumar vs. State of Madhya Pradesh
Citation: (2024) 22 Centax 338 (M.P.)
HC remanded matter as assessee wasn’t aware of SCN due to non-communication of same to his registered email ID
GST ?|? CASE LAW
GST: Where assessee claimed lack of reasonable opportunity to contest tax demand, matter remanded for fresh consideration with directions to allow reply submission and personal hearing.
Key Details:
Case Name: Tvl. Shiva Shakthi Engineering Works vs. Deputy State Tax Officer-I
Citation: (2024) 22 Centax 364 (Mad.)
Dept. can’t keep accused in custody beyond 60 days without filing complaint: HC
GST ?|? CASE LAW
GST: Where respondent was arrested for involvement in generation of fake invoices and passing on ITC without actual supply of goods, was granted bail, but bail order was set aside, subsequently on application under section 167(2) of CrPC, he was allowed on bail, investigation not completed and complaint not filed when application under section 167(2) of CrPC taken up for hearing despite respondent spent sixty days in custody, petition challenging impugned order was to be dismissed.
Key Details:
Case Name: Commissioner of Central Tax, GST, Delhi (West) vs. Adesh Jain
Citation: (2024) 22 Centax 328 (Del.)
Levy of GST on concession fees paid to airport authority is revenue neutral: HC
GST ?|? CASE LAW
GST: Levy of GST on concession fees paid by duty-free shop operator to airport authority held revenue neutral, as operator entitled to input tax credit on zero-rated supplies.
Key Details:
Case Name: Flemingo Dutyfree Shop Pvt. Ltd. vs. Union of India
Citation: (2024) 22 Centax 331 (Guj.)
HC remanded matter as order was passed stating ‘documents are incomplete’ without considering assessee’s reply
GST ?|? CASE LAW
GST: Failure to consider assessee’s clarifications on GST return discrepancies warrants setting aside order for reconsideration with personal hearing and reasoned decision.
Key Details:
Case Name: G. Anand vs. Assistant Commissioner (ST)
Citation: (2024) 22 Centax 332 (Mad.)
Notification prohibiting export of non-basmati white rice did not have retrospective effect: HC
CUSTOMS ?|? CASE LAW
FTP: DGFT Notification No.20 dated 20.07.2023, prohibiting export of non-basmati white rice, did not have retrospective effect and it could not impede exporter fulfilling their contractual obligations with foreign buyers where Letters of Credit were issued before 20.07.2023; exporters still at stage of procurement could not be equated with exporters who had made arrangements for shipment.
Key Details:
Case Name: Sree Murali Mohana Boiled & Raw Rice Mill Pvt. Ltd. vs. Union of India
Citation: (2024) 22 Centax 345 (A.P.)
CESTAT set aside penalty u/s 117 of Customs on appellant since penalty imposed on other co-noticees were set aside by co-ordinate Bench
CUSTOMS ?|? CASE LAW
Customs: Penalty under Section 117 of Customs Act, 1962 is not imposable in absence of direct connivance of appellant especially when penalty imposed on other co-noticees set aside by co-ordinate Bench.
Key Details:
Case Name: P. Sinnamani vs. Commissioner of Customs (Preventive)
Citation: (2024) 22 Centax 348 (Tri.-Mad)
CESTAT remanded matter to adjudicating authority for verification of EODCs subsequently furnished by importer
CUSTOMS ?|? CASE LAW
Customs: Export obligation was fulfilled in respect of all 8 EPCG Licences but EODCs were subsequently furnished; Matter remanded for verification of EODCs furnished by importer.
Key Details:
Case Name: Presidency Kid Leather Pvt. Ltd. vs. Commissioner of Customs, Chennai
Citation: (2024) 22 Centax 349 (Tri.-Mad)
Customs broker could not be held responsible for act or omissions of his employee: CESTAT
CUSTOMS ?|? CASE LAW
Customs: Where neither Inquiry officer nor adjudication authority gave Customs Broker opportunity to cross-examine persons whose statements were relied on in preparing inquiry report, requirement of giving reasons to deny cross-examination was given complete go-by resulting in serious prejudice to Customs Broker; Customs broker could not be held responsible for act or omissions of his employee.
Key Details:
Case Name: Krishna Shipping and Allied Services vs. Commissioner of Customs, Kandala
Citation: (2024) 22 Centax 352 (Tri.-Ahmd)
Acceptance of assessee of its mistake in reclassifying can't nullify substantive benefit given by legislature: CESTAT
EXCISE & SERVICE TAX ?|? CASE LAW
ST: Assessee's works contract service for commercial/industrial construction, opting for composition scheme from June 2007 onwards eligible for the substantive benefit of legislature despite mistake in reclassification.
Key Details:
Case Name: Kumar Builders vs. Commissioner of Service Tax
Citation: (2024) 22 Centax 347 (Tri.-Chan)
Legal Beacon
Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022
CUSTOMS ?|? OPINION ?|? (2024) 22 Centax 377 (Article)
Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022 has been notified by the C.B.I&C, vide Notification No.74/2022-Customs (N.T.) dated 09.09.2022 in supersession of the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017, which is prescribed for the importers who intend to avail an exemption notification issued under sub-section (1) of Section 25 of the Customs Act, 1962.
Author
Ramesh Chandra Jena
B.A. (Hons.), M.A. (Eco.), D.M.M., LL.B. Advocate & Tax Consultant
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