Centaxonline’s Tax Gazette
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Case Chronicles
No levy of penalty on assessee if delay in credit of tax amount in electronic cash ledger was due to bank: HC
GST ?|? CASE LAW
GST: Where assessee had initiated payment of tax within time and in manner prescribed and amount was debited from its account within prescribed time, levy of interest and penalty on for non-filing of return was unwarranted.
Key Details:
Case Name: Bhole Baba Milk Food Industries Ltd. vs. Union of India
Citation: (2024) 18 Centax 190 (All.)
HC set aside order and remanded matter as appellate authority failed to consider assessee’s contention
GST ?|? CASE LAW
GST: Where Competent Authority had detained goods of assessee and imposed a demand of applicable tax and penalty 100 per cent of tax payable on seized goods and appeal of assessee objecting that detained goods were being transported as part of a stock transfer and were not liable to tax was also dismissed vide impugned order, same was to be set aside and Appellate Authority was to be directed to consider assessee's objection.
Key Details:
Case Name: Dayco Power Transmission Pvt. Ltd. vs. Union of India
Citation: (2024) 18 Centax 193 (All.)
Madras HC set aside order passed by Adjudicating Authority without hearing assessee
GST ?|? CASE LAW
GST: Where assessee, a company under liquidation, had transitioned input tax credit from erstwhile regime to GST regime by filing Form GST TRAN-1 and Adjudicating Authority issued show cause notice proposing to reverse input tax credit and assessee filed reply to show cause notice however impugned order was passed without hearing assessee, same was to be set aside as it was issued without hearing assessee and without considering contentions of assessee.
Key Details:
Case Name: Dharani Sugars and Chemicals Ltd. vs. Assistant Commissioner of GST & Central Excise
Citation: (2024) 18 Centax 194 (Mad.)
HC directs bank to comply with directions of Principal Additional Director General to vacate attachment of bank account
GST ?|? CASE LAW
GST: Where cash credit account of assessee in bank had been attached, after filing of petition, attachment of bank account had been vacated by Principal Additional Director General and intimation sent to concerned bank, petition was to be disposed of directing bank to comply with directions issued.
Key Details:
Case Name: Sant Steel and Alloys Pvt. Ltd. vs. Director General of Goods and Service Tax Intelligance
Citation: (2024) 18 Centax 187 (Del.)
Credit available on purchase of demo cars used for demonstration purpose: AAR
GST ?|? CASE LAW
GST: Where assessee, an authorized agent of Mercedes Benz India, facilitates sales of Mercedes-Benz passenger vehicles, including electric cars where assessee purchase demo vehicles from Mercedes-Benz India to provide facilitation services and and thereafter supplies same which may be made at a price lower than purchase value of said vehicle.
Key Details:
Case Name: In Re: Landmark Cars East Pvt. Ltd.
Citation: (2024) 18 Centax 185 (A.A.R. - GST - W.B.)
HC issued notice to revenue for not allowing assessee to utilise ITC distributed by ISD
GST ?|? CASE LAW
GST: Where assessee not permitted to utilise input tax credit received from its ISD as ISD could not file GSTR Form-6 for carry forward of transitional credit under provision of section 140(7) of CGST Act, assessee submitted, there was no column mentioned therein for carry forward of transitional credit, notice was to be issued returnable on 1-5-2024, no coercive action was to be taken by respondent authority during pendency of petition.
Key Details:
Case Name: Samsung India Electronics Pvt. Ltd. vs. Union of India
Citation: (2024) 18 Centax 186 (Guj.)
Menthol Scented Supari to be classified under Tariff Item 2106 90 30 and not Chapter 8: Madras HC
CUSTOMS ?|? CASE LAW
Customs: Menthol Scented Supari was specifically covered under Supplementary Note 2 of Chapter 21 of Customs Tariff Act, 1975, and it was not just "nut" classifiable under Chapter 8.
Key Details:
Case Name: Commissioner of Customs, Titucorin vs. A.K. Impex
Citation: (2024) 18 Centax 178 (Mad.)
CESTAT remitted matter back to consider relevant factors for imposition of ADD on import of Mono Ethylene Glycol
CUSTOMS ?|? CASE LAW
Customs: Designated Authority’s refusal to recommend imposition of Anti-Dumping Duty on import of Mono Ethylene Glycol from Kuwait, Saudi Arabia, and USA, despite conclusion that it was being dumped by subject countries, brushing aside domestic producer’s low return on investment as due to their extensive capacity expansion, set aside and matter remitted to consider relevant factors.
Key Details:
Case Name: Reliance Industries Ltd. vs. Designated Authority, Directorate General of Trade Remedies
Citation: (2024) 18 Centax 182 (Tri.-Del)
Product “decalcified fish scale” being fish waste & rich protein source to be classified under Tariff Item 0511 9190: CESTAT
CUSTOMS ?|? CASE LAW
Customs: Where test reports established that “decalcified fish scale” was (a) demineralised fish scale with presence of protein collagen; and (b) not protein but protein was extracted only after further processing, product was fish waste, rich protein source, specifically covered under Tariff Item 0511 9190, and not protein itself classifiable under Chapter 35 of Customs Tariff Act, 1975.
Key Details:
Case Name: Nitta Gelatin India Ltd. vs. Commissioner of Customs
Citation: (2024) 18 Centax 181 (Tri.-Bang)
HC quashed proceedings as no steps were taken by authority within one year of issuance of SCN
EXCISE & SERVICE TAX ?|? CASE LAW
ST: Proceedings not concluded within one year of show cause notice due to lack of required expediency on part of assessing officer, cannot be continued as powers to extend statutory period were not conferred on High Courts.
Key Details:
Case Name: Kanak Automobiles Pvt. Ltd. vs. Union of India
Citation: (2024) 18 Centax 180 (Pat.)
No ST on accommodation, medical expenses, dog squad etc. received by CISF for providing security agency service: CESTAT
EXCISE & SERVICE TAX ?|? CASE LAW
ST: Service tax not leviable on value of accommodation, medical expenses, vehicle running and maintenance, telephone, dog squad etc received from service recipient by assessee for providing security agency service.
Key Details:
Case Name: Central Industrial Security Force vs. Commissioner of Central Exicse & Service Tax
Citation: (2024) 18 Centax 179 (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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