Centaxonline’s Tax Gazette
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Case Chronicles
SCN issued without following prescribed procedures can be proceeded with, but final order requires prior permission: HC
GST ?|? CASE LAW
GST : Show cause notice issued under Section 74 of CGST Act without following prescribed procedure can be proceeded with, but final order requires court permission during pendency of challenge.
Key Details:
Case Name: Naman Manmohan Agarwal vs. Union of India
Citation: (2024) 25 Centax 404 (Guj.)
State Dept. is directed to process refund of GST paid on contracts as there was complete inaction on their part: HC
GST ?|? CASE LAW
GST : Where despite assessee claiming refund of GST, there was complete inaction on part of state authority to consider same, state authorities were to be directed to process claim of assessee within 90 days.
Key Details:
Case Name: Alok Buildtech Pvt. Ltd. vs. State of Chhattisgarh
Citation: (2024) 25 Centax 425 (Chhattisgarh)
Delay in filing revocation application is condoned as assessee is ready to pay all taxes and penalties: HC
GST ?|? CASE LAW
GST : Where assessee was ready and willing to pay tax, interest, late fee, penalty and any other sum required to be paid for return form of assessee to be accepted by department, delay in assessees invoking proviso to rule 23 of OGST Rules was to be condoned
Key Details:
Case Name: Biswadeep Bohidar vs. State of Odisha
Citation: (2024) 25 Centax 428 (Ori.)
Order to be set aside as authority rejected assessee’s reply without disclosing reasons for its conclusions: HC
GST ?|? CASE LAW
GST : Where final order was framed by Competent Authority referable to section 73 and it was observed that reply of assessee was not found to be satisfactory, but same did not engage with reply submitted by assessee or disclose any reasons in support of ultimate conclusions, such order was not sustainable.
Key Details:
Case Name: Archit Khandelwal vs. Union of India
Citation: (2024) 25 Centax 426 (Del.)
Matter remanded as order was passed without affording opportunity for hearing to assessee: HC
GST ?|? CASE LAW
GST : Order passed without affording an opportunity of hearing to assessee, thereby violating principles of natural justice, was not sustainable.
Key Details:
Case Name: T.P. Satheesan vs. State Tax Officer
Citation: (2024) 25 Centax 397 (Mad.)
No GST on penalty imposed by LPG corporation for non-attendance of leakage complaint: HC
GST ?|? CASE LAW
GST : Where on a complaint by consumer, certain amount was imposed as penalty on LPG distributor and GST department raised demand of GST on amount of penalty, since there was no supply of service for any consideration, GST authorities were not entitled to any GST.
Key Details:
Case Name: Aswathy Gas Agencies vs. Indian Oil Corporation Ltd.
Citation: (2024) 25 Centax 427 (Ker.)
Assessee is liable to pay GST on charges paid to Indian Railways even if task was sublet to operator of Palace on Wheels: AAR
GST ?|? CASE LAW
GST : Where applicant-assessee has sub-lated task of operating Palace on Wheels to operator for smooth operation and Indian Railways had not entered into any contract with operator, therefore, applicant-assessee is a recipient of service from point of view of Indian Railways and applicant-assessee is required to pay GST on charges paid to Indian Railways.
Key Details:
Case Name: In re : Rajasthan Tourism Development Corporation Ltd.
Citation: (2024) 23 Centax 236 (A.A.R. - GST - Raj.)
Writ dismissed due to complex questions of fact and law which fall within jurisdiction of adjudicating authority: HC
GST ?|? CASE LAW
GST : Where assessee filed writ petition against show cause notice under section 74(1) of CGST Act for various allegations pertained to complex questions of fact and law which were within jurisdiction of adjudicating authority, assessee not demonstrated any exceptional circumstances warranting Courts intervention, assessee was to be advised to exhaust statutory remedies under CGST Act, writ petition was to be dismissed.
Key Details:
Case Name: Britannia Industries Ltd. vs. Union of India
Citation: (2024) 25 Centax 430 (Cal.)
Assessee was directed to respond to SCN instead of challenging it at a belated stage: HC
GST ?|? CASE LAW
GST : Where original writ petition was filed to challenge certain circulars and notifications, but by interim application, petitioner sought leave to amend petition and challenge show cause notice, instead of allowing petitioner to challenge show cause notice at such a belated stage, interest of justice would be better served if petitioner responded to show cause notice by raising all permissible defences; writ petition was to be disposed of.
Key Details:
Case Name: Jaguar Land Rover India Ltd. vs. Union of India
Citation: (2024) 25 Centax 433 (Bom.)
Writ allowed as Court has jurisdiction under Constitution to reconsider order of cancellation of registration on technicalities: HC
GST ?|? CASE LAW
GST : Where chairman of assessee concern had died and hence, show cause notice for cancellation of registration could not be responded nor appeal could be filed in time, High Court had jurisdiction under Article 226 of Constitution to reconsider order of cancellation of registration on technicalities.
Key Details:
Case Name: Shri Ganesh Majoor Sahakari Sanstha Ltd. vs. Union of India
Citation: (2024) 25 Centax 434 (Bom.)
Levy of penalty under Section 12(3)(a) of Tamil Nadu General Sales Tax Act is automatic in case of non-filing of returns: HC
GST ?|? CASE LAW
Excise/ST/VAT : Where levy of penalty under Section 12(3)(a) of Tamil Nadu General Sales Tax Act,1959 was automatic in case of non-filing of returns and petitioner-assessee had not filed returns, therefore, basis of assessment would be irrelevant and levy of penalty under Section 12(3)(a) against petitioner-assessee was confirmed.
Key Details:
Case Name: Triplicane Permanent Fund Ltd. vs. Tamil nadu Sales Tax Appellate Tribunal
Citation: (2024) 25 Centax 438 (Mad.)
GST registration cancellation directed from application date due to improper reasoning for retrospective cancellation: HC
GST ?|? CASE LAW
GST : Power to cancel GST registration retrospectively cannot be exercised mechanically without objective criteria and proper reasoning; requires application of mind and valid grounds.
Key Details:
Case Name: Shree Mahaveer Metal Traders vs. Principal Commissioner of Department of Trade and Taxes, Government of NCT of Delhi
Citation: (2024) 25 Centax 435 (Del.)
GST registration to be restored as assessee could not file returns due to health conditions: HC
GST ?|? CASE LAW
GST : GST registration cancelled for non-filing of returns can be restored despite delay in appeal where assessee proves genuine reason for default, subject to compliance with conditions.
Key Details:
Case Name: SRI Vari Industrial Works vs. Commissioner-Appellate Authority (ST)
Citation: (2024) 25 Centax 436 (Mad.)
ITC cannot be claimed if the supplier issued invoices without actual receipt of goods: HC
GST ?|? CASE LAW
GST : Where transactions between petitioner-assessee and supplier could not be genuine as they were based on tax invoices issued without actual receipt of goods or service or both, therefore, in view of above, challenge to order of assessment declining ITC to petitioner-assessee stood rejected and writ petition was disposed of.
Key Details:
Case Name: T.S.R. Trading Company vs. Commissioner of Commercial Taxes
Citation: (2024) 25 Centax 437 (Mad.)
Order to be set aside as summary of SCN cannot substitute requirement of SCN to be issued under GST law: HC
GST ?|? CASE LAW
GST : Where a Summary of show cause notice was issued to assessee in with mention that show cause notice attached, along with summary to determination of tax attached, assessee did not reply, a summary of order issued, with attachment stating manner of determination, summary of show cause notice not a substitute to show cause notice, statement of determination of tax under section 73(3) cannot substitute requirement of show cause notice, thus impugned order was to be set aside.
Key Details:
Case Name: Dihingia Motors Pvt. Ltd. vs. Union of India
Citation: (2025) 26 Centax 79 (Gau.)
Goods to be released as goods were not tested by lab and test report was not supplied to importer: HC
CUSTOMS ?|? CASE LAW
Customs : Where sample of rubber process oil import was not tested by lab recognised under CBEC Circular No. 9/2009-Cus. 23.02.2009 and test report was not supplied to importer, goods directed to be released on importer paying applicable Customs duty and other charges.
Key Details:
Case Name: New Horizons Asphalt Pvt. ltd. vs. Chief Commissioner of Custom
Citation: (2025) 26 Centax 98 (Del.)
Services provided directly to foreign parent company on a principal-to-principal basis qualify as export of services: CESTAT
EXCISE & SERVICE TAX ?|? CASE LAW
ST : Services provided directly to foreign parent company on principal-to-principal basis qualify as “export of services” and not “intermediary services” for CENVAT credit refund eligibility.
Key Details:
Case Name: Microsoft India (R&D) Pvt. Ltd. vs. Commissioner of Central Tax, Bangalore East
Citation: (2025) 26 Centax 97 (Tri.-Bang)
Appeal dismissed on delay and merits due to lack of evidence to contradict the CA certificate: SC
EXCISE & SERVICE TAX ?|? CASE LAW
ST : Supreme Court dismissed appeal on delay as well as on merits against order of CESTAT holding that demand of Service Tax based on difference in amount of Service Tax payable as per sales details and Service Tax payable as per ST-3 returns was rightly dropped by adjudicating authority based on CA certificate, ledger of Service tax liability, ST-3 returns and other documents.
Key Details:
Case Name: Commissioner of Central Excise and ST vs. M.J. Solanki
Citation: (2025) 26 Centax 122 (S.C.)
Demand rightly dropped as there was no evidence from department against CA certificate and ST-3 returns: CESTAT
EXCISE & SERVICE TAX ?|? CASE LAW
ST : Demand proposed based on difference in amount of Service Tax payable as per sales details and Service Tax payable as per ST-3 returns was rightly dropped by adjudicating authority based on CA certificate, ledger of Service tax liability, ST-3 returns and other documents.
Key Details:
Case Name: Commissioner of Central Excise & ST, Bhavnagar vs. M.J. Solanki
Citation: (2025) 26 Centax 121 (Tri.-Ahmd)
CENVAT Credit of Service Tax paid on rent paid by assessee for job worker's premises is admissible: HC
EXCISE & SERVICE TAX ?|? CASE LAW
ST : Cenvat credit of Service Tax paid on rent paid by assessee in respect of building/premises for their job workers would be admissible to them.
Key Details:
Case Name: New Allenberry Works vs. Commissioner of Central Excise, Faridabad
Citation: (2025) 26 Centax 123 (P&H.)
No service tax on foreign consultancy fees from foreign universities for admission of Indian students: CESTAT
EXCISE & SERVICE TAX ?|? CASE LAW
ST : Where assessee had rendered foreign consultancy services to foreign education service providers by promoting and publicizing their courses amongst students in India for getting admission in their overseas universities/colleges and admission fee was directly paid by students to such universities/colleges, such activity amounted to export of service instead of Intermediary service and foreign consultancy income received by assessee from foreign universities/colleges in convertible foreign.
Key Details:
Case Name: TC Global India Pvt. Ltd. vs. Additional Director General, DGCEI, New Delhi
Citation: (2025) 26 Centax 124 (Tri.-Del)
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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