Centaxonline’s Tax Gazette
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Statutory Scope
CBIC levied ADD on import of "Unframed Glass Mirror" from People’s Republic of China
CUSTOMS ?|? CIRCULARS & NOTIFICATIONS
The CBIC has issued notification to levy anti-dumping duty on "Unframed Glass Mirror" when originating in, or exported from People’s Republic of China for a period of five years.
Key Details:
Statute Number: NOTIFICATION NO. 18/2024-CUSTOMS (ADD)
Date of Statute: 21-10-2024
Case Chronicles
Order confirming demand to be set-aside as assessee couldn’t reply to SCN due to seizure of records
GST ?|? CASE LAW
GST: Where Central Tax Authorities had seized all records of assessee and thereafter in absence of documents, petitioner was unable to reply to notice issued by respondent, impugned order passed by respondent in meantime was to be set aside and matter was to be remitted.
Key Details:
Case Name: SGS Traders vs. Deputy State Tax Officer-2
Citation: (2024) 23 Centax 278 (Mad.)
Assessee could not be deprived of refund which was otherwise legitimately payable due to inadvertent ommission by assessee: HC
GST ?|? CASE LAW
GST: Where assessee’s-exporter’s IGST refund due under Section 16 of IGST Act, read with Section 54 of CGST Act , was not processed as assessee inadvertently did not include amount of IGST paid by assessee in Form GSTR-1, as error was unrectifiable by automated system, assessee could not be deprived of refund which was otherwise legitimately payable to assessee as per provisions of Section 54 of CGST Act read with Section 16 of IGST Act, therefore, revenue was directed to immediately act.
Key Details:
Case Name: Bajaj Herbals Pvt. Ltd. vs. Deputy Commissioner of Customs
Citation: (2024) 23 Centax 231 (Guj.)
Matter remanded as ITC was denied without considering documents in possession and ready for production by assessee: HC
GST ?|? CASE LAW
GST: Where assessee had failed to produce required documents in response to show cause notice denying ITC claim on grounds of mismatch in GSTR 3B and GSTR 2A returns, which resulted in passing of impugned order confirming denial of ITC, assessee was to be granted an opportunity to produce said documents, thus, impugned order was to be set aside and matter was to be remanded.
Key Details:
Case Name: Robinson Jeypaul vs. Commercial Taxes Officer
Citation: (2024) 23 Centax 279 (Mad.)
Matter remanded as assessee couldn’t attend PH due to ill health; order imposing penaltyo be set aside: HC
GST ?|? CASE LAW
GST: Where entire tax along with interest had already been paid and Adjudicating Authority had levied penalty at 100 per cent under section 73 on ground that there was difference between value of supply reported in GSTR-3B and GSTR-1, since assessee could not avail personal hearing due to ill health, impugned order was to be set aside and matter was to be remanded.
Key Details:
Case Name: P. Alagarsamy vs. Assistant Commissioner (ST), Madurai
Citation: (2024) 23 Centax 280 (Mad.)
GST registration cancellation order without assigning proper reasons to be set aside: HC
GST ?|? CASE LAW
GST: Where registration of assessee was cancelled without assigning proper reasons and without substantiating with supporting documentary evidence, also assessee was not granted any opportunity of hearing at any point of time prior to passing of such order, same was to be set aside and matter was to be remanded for fresh consideration.
Key Details:
Case Name: Nikunj Mayankbhai Mankad vs. State of Gujarat
Citation: (2024) 23 Centax 281 (Guj.)
Order denying ITC due to inadvertent omission of IGST details in GSTR-3B to be set aside
GST ?|? CASE LAW
GST: Where assessee, while filing GSTR-3B returns, inadvertently omitted to include IGST details and impugned order was passed after issuing a show cause notice, same was to be set aside and authority was to be directed to afford an opportunity of personal hearing to assessee and pass order on merits.
Key Details:
Case Name: Natural Products Export Corporation Ltd. vs. Government of Tamil Nadu
Citation: (2024) 23 Centax 282 (Mad.)
Rejection of appeal upheld due to assessee's failure to show sufficient cause for delay in filing
GST ?|? CASE LAW
GST: Where assessees appeal against order of cancellation of registration was rejected on ground of exceeding statutory limitation period, since assessee had failed to give any good ground for Condonation of delay, instant Court, under extra ordinary jurisdiction under section 35 of limitation Act,1960 , could not interfere with impugned orders, thus, instant writ petition was to be dismissed.
Key Details:
Case Name: Genius Security Service vs. State of Uttar Pradesh
Citation: (2024) 23 Centax 232 (All.)
Appeal admitted electronically should not be dismissed on technical ground of delayed manual submission of order
GST ?|? CASE LAW
GST: Appeal admitted electronically should not be dismissed on technical ground of delayed manual submission of certified order copy, but decided on merits.
Key Details:
Case Name: Sunder Synthetics Pvt. Ltd. vs. Union of India
Citation: (2024) 23 Centax 215 (Telangana)
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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