Centaxonline’s Tax Gazette
Dear Reader,
Welcome to Centaxonline's Tax Gazette – Where Complexity Meets Clarity.
Today, we draw the definitive line between being informed and uninformed, empowering you with the latest and most essential tax insights.
Statutory Scope
General ways of identification of the Low Voltage Switchgear and Control gear under EEQCO: Instruction
CUSTOMS ?|? CIRCULARS & NOTIFICATIONS
The CBIC has issued instruction to inform general ways of identification of the Low Voltage Switchgear and Control gear under Electrical Equipment Quality Control Order as first phase of the EEQCO is scheduled to come into effect from 10.11.2024.
Key Details:
Statute Number: INSTRUCTION NO.28 /2024-CUSTOMS
Date of Statute: 12-11-2024
Case Chronicles
Uber is liable to pay GST by virtue of section 9(5) even under commission free monetization model: AAR
GST ?|? CASE LAW
ST: Where under applicant's business model, technology services would be provided for connecting 'suppliers of passenger transportation services' (i.e. drivers of radio-taxi, motorcab, maxicab and motor cycle) with riders/recipients/users on applicant's digital app platform and applicant shall charge a membership/subscription fee from drivers.
Key Details:
Case Name: In re: Uber India Systems Pvt. Ltd.
Citation: (2024) 24 Centax 118 (A.A.R. - GST - Kar.)
Matter remanded as assessee allowed to pay 10% of disputed tax via e-credit ledger as per CBIC’s notification: HC
GST ?|? CASE LAW
GST: Where assessee paid 10 percent pre-deposit amount from electronic credit ledger for maintenance of appeal and same was dismissed vide impugned order on grounds that amount was to be paid from electronic cash ledger, order passed in appeal was to be set aside and appeal was to be directed to be decided on merit.
Key Details:
Case Name: Raiyan Traders vs. State of Bihar
Citation: (2024) 24 Centax 71 (Pat.)
5% GST on packed halwa purchased from outsourced manufacturer and marketed under own brand name: AAR
GST ?|? CASE LAW
GST: Packed halwa purchased from an outsourced manufacturer and marketed under assessee's brand name is covered under Sl no 101 in schedule 1 heading no 210690 and attracts 5 percent GST.
Key Details:
Case Name: In re: Halwa Haweli
Citation: (2024) 24 Centax 119 (A.A.R. - GST - Ker.)
Order cancelling the GST registration was quashed due to the lack of reasons provided by the authority: HC
GST ?|? CASE LAW
GST: Where GST registration was cancelled without providing reasons in order except mentioning show cause notice and its reply, such order is not sustainable as officers must give reasons while exercising administrative functions that adversely affect party.
Key Details:
Case Name: Vijaynath Roof and Wall Cladding Systems Pvt. Ltd. vs. State of Goa
Citation: (2024) 24 Centax 50 (Bom.)
GST registration suspended for violation of Rule 86B can't be continued after deposit of the required amount: HC
GST ?|? CASE LAW
GST: GST registration suspended for violation of Rule 86B cannot continue after deposit of required amount, as suspension has wide adverse ramifications for business and requires due consideration.
Key Details:
Case Name: Ujjwal Garg vs. Commissioner, Department of Trade and Taxes
Citation: (2024) 24 Centax 49 (Del.)
Order to be set aside against deceased person; authority was directed to release bank account: HC
GST ?|? CASE LAW
GST: Where order was passed against a deceased person and petitioner’s bank account was freezed, impugned order passed against a dead person was to be set aside, an opportunity was to be provided to petitioner to establish his case on merits being only legal heir, respondent authorities were to be directed to instruct bank to release attachment and de-freeze bank account of petitioner.
Key Details:
Case Name: S.R. Steels vs. Deputy State Tax Officer
Citation: (2024) 24 Centax 14 (Mad.)
Value of services deemed as nil if no invoice was raised by domestic entity for services provided by foreign affiliates: HC
GST ?|? CASE LAW
GST: Where foreign affiliate provided certain services to related domestic entity and recipient domestic entity was eligible full input tax credit, if no invoice was raised by domestic entity with respect to service provided by foreign affiliate though payments were made, value of such services was to be deemed to be declared as Nil and said Nil value may be deemed as open market value.
Key Details:
Case Name: Metal One Corporation India Pvt. Ltd vs. Union of India
Citation: (2024) 24 Centax 13 (Del.)
SCN for cancellation of GST registration was quashed due to assigning solitary reason as 'others': HC
GST ?|? CASE LAW
GST: Show cause notice issued for cancellation of registration, assigning solitary reason as others without any further elaboration was not sustainable.
Key Details:
Case Name: S.N. Polymers vs. Pr. Commissioner of SGST, Delhi
Citation: (2024) 23 Centax 445 (Del.)
HC directed GST authorities to consider the complaint and take action if unauthorized data access was taken during GST raid
GST ?|? CASE LAW
GST: Allegations of unauthorized data access during GST raid and subsequent show cause notice require processing of complaint by police, consideration by GST authorities, and adjudication of show cause notice with opportunity for assessees reply and personal hearing.
Key Details:
Case Name: R.K. Jain and Sons Hospitality Services Pvt. Ltd. vs. Union of India
Citation: (2024) 23 Centax 443 (Del.)
Order was set aside being unreasoned and passed without considering the responses to the notice: HC
GST ?|? CASE LAW
GST: Where orders under Section 73 of CGST/DGST Act were unreasoned and passed without considering responses to show cause notices, such orders were set aside and remanded for fresh adjudication within six months, requiring reasoned speaking orders after review of show cause notices.
Key Details:
Case Name: Mohinder Kumar vs. Pr. Commissioner of Delhi Goods and Services Tax
Citation: (2024) 23 Centax 441 (Del.)
Blocking ITC in the electronic credit ledger by insertion of negative balance is illegal: HC
GST ?|? CASE LAW
GST: Where no input tax credit was available in ledger, blocking of Electronic Credit Ledger(ECL) under Rule 86A and insertion of negative balance in ledger would be wholly without jurisdiction and illegal.
Key Details:
Case Name: Maa Sharda Endeavour (p.) Ltd. vs. State of Jharkhand
Citation: (2024) 23 Centax 440 (Jhar.)
Appellate authority can condone delay in filing an appeal if sufficient cause is shown: HC
GST ?|? CASE LAW
GST: Appellate Authority should consider application for condonation of delay in filing appeal on merits.
Key Details:
Case Name: Jharna Seal vs. Additional Commissioner, State Taxes, Directorate of Commercial Taxes & SGST, Siliguri Circle
Citation: (2024) 23 Centax 439 (Cal.)
HC granted interim relief as the notice lacked details of suppression of facts by the assessee
GST ?|? CASE LAW
GST: Where a show cause notice was issued to assessee invoking section 74(5), however no details were provided in said notice with regard to alleged suppression of facts by assessee, interim relief was to be granted to assessee during pendency of writ petition and respondent authority could proceed with hearing of SCN, however no final order was to be passed.
Key Details:
Case Name: Porbandar Dwarka Expressway Pvt. Ltd. vs. Central Board of Indirect Taxes and Customs
Citation: (2024) 23 Centax 426 (Guj.)
Air compressors used in passenger car air conditioners are classified under Tariff Item 8414 80 11: CESTAT
CUSTOMS ?|? CASE LAW
Customs: Air compressors used as parts in air-conditioners of passenger cars and presented as separate elements were classifiable under Tariff Item 8414 80 11, and not under Tariff Item 8415 90 00; Revenue had not shown that Heading 8414 was limited to goods of industrial use; there was no estoppel in law against party in taxation matters.
Key Details:
Case Name: Ford India Pvt. Ltd. vs. Commissioner of Customs, Chennai
Citation: (2024) 24 Centax 20 (Tri.-Mad)
Seizure memo was liable to be set aside as it was not supported by materials or due reasoning: HC
CUSTOMS ?|? CASE LAW
Customs: Memo seizing Areca Nuts mentioning violation of statutory provisions as reason for seizure, without supporting materials or reasoning or manner of violation or alleged fraud, was not sustainable especially as none of statutory provisions were attracted and it had not noted genuine transport documents truck driver had produced on spot; subsequent local traders' opinion about foreign origin of Areca Nuts with naked eye was not reliable in view opinions of Ministry of Agriculture and ICAR.
Key Details:
Case Name: Assam Supari Traders vs. Union of India
Citation: (2024) 24 Centax 17 (Pat.)
Delay condoned as appeal on limitation issue was allowed, merits issue left open for future decision
CUSTOMS ?|? CASE LAW
Customs: Supreme Court, after condonation of delay and leaving issue on merits to be decided in appropriate case, disposed of appeal against CESTAT order wherein it was held that coke breeze was distinct from metallurgical coke and not eligible to basic Customs duty exemption on its import in terms of Sl. No. 71 of Notification No. 21/2002–Cus., dated 1-3-2002 and Sl. No. 125 of Notification No. 12/2012-Cus., dated 17-3-2012.
Key Details:
Case Name: Jindal Steel and Power Ltd. vs. Commissioner of Customs (Preventive)
Citation: (2024) 24 Centax 19 (S.C.)
Pending appeal stands abated as tribunal becomes functus officio once resolution plan is approved by NCLT: CESTAT
EXCISE & SERVICE TAX ?|? CASE LAW
ST: Where assessee’s company underwent Corporate Insolvency Resolution Process (CIRP) and Resolution Plan was approved by NCLT, CESTAT held that pending appeal stands abated as Tribunal becomes functus officio once Resolution Plan is approved.
Key Details:
Case Name: Ballarpur Industries Ltd. vs. Commissioner of Central Excise and Service Tax, Panchkula
Citation: (2024) 24 Centax 60 (Tri.-Chan)
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.
The Renowned ??????-?????????? is now '????????????’!
Introducing ????????????????????????.??????.
It combines our Editorial legacy of ???? ?????????? and our Research legacy of ???? ?????????? with the latest technology.
Offering reliance and expertise as consistently as ever.
Experience a century’s expertise of tax laws with a 7-day FREE TRIAL: https://centax.one/I5Fj
????????????????
? ???????????????????? ????????????
? ????-?????????? ???????????? ???????????? ???????????????? ???? ??.??. ????????’?? ?????? ??????????
? ????????-???????? ?????????????????? ???? ???????? ????????, ????????????????, ??????.
? ??.???? ???????? ???????? ???????? ???????? ?????? 1940?? ???????? ??????????????????
? ???????????? ?????????????? ????????, ??????????, ?????????????????? & ??????????????????????????, ?????? & ?????????????? ????????????
? ?????? ???????????????????????? ?????????? ?????? ??????, ??????????????, ???????????? & ??????????????-??????