Centaxonline’s Tax Gazette
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Statutory Scope
CBIC specifies manufacturing processes and other operations in relation to a class of goods that shall not be permitted in warehouse
CUSTOMS ?|? CIRCULARS & NOTIFICATIONS
The CBIC has issued notification to specify the manufacturing processes and other operations in relation to a class of goods that shall not be permitted in a warehouse and prescribed goods imported for solar power generation projects which supply electricity.
Key Details:
Statute Number: NOTIFICATION NO. 86/2024-CUSTOMS (N.T.)
Date of Statute: 16-12-2024
Case Chronicles
Matter remanded as appeal dismissal for lack of authority with signatory without verifying with GST portal is invalid
GST ?|? CASE LAW
GST: Appeal dismissed solely on ground that signatory lacked authority without verifying GST portal to confirm authorization invalidates dismissal and warrants fresh consideration with proper hearing.
Key Details:
Case Name: Tata Consumer Products Ltd. vs. Union of India
Citation: (2024) 25 Centax 78 (Bom.)
Interim protection to be granted against coercive action as the authority failed to consider assessee’s submission: HC
GST ?|? CASE LAW
GST: Where goods purchased through public auction after import with IGST already paid, inability to include tax in GSTR-3B due to lack of auction documents cannot result in double taxation through fresh levy.
Key Details:
Case Name: Shree Kavach Corporation vs. State Tax Officer
Citation: (2024) 25 Centax 105 (Guj.)
Non-submission of reply to the SCN cannot be the sole ground for the cancellation of GST registration: HC
GST ?|? CASE LAW
GST: Non-submission of reply to show cause notice alone cannot be ground for cancellation of GST registration.
Key Details:
Case Name: Laxmi Traders vs. Addl. Comm. Grade 2 (Appeal) State Tax
Citation: (2024) 25 Centax 106 (All.)
Order quashed as the assessee's contention was not considered and hearing opportunity was not provided: HC
GST ?|? CASE LAW
GST: Order passed in a mechanical manner without considering various contentions raised by assessee in its reply to show cause notice and without affording personal hearing as sought for by assessee was to be quashed.
Key Details:
Case Name: Rays Power Infrastructure Pvt. Ltd. vs. Assistant Commissioner of Commercial Taxes
Citation: (2024) 25 Centax 107 (Kar.)
‘Cream’ with vegetable fat to extent of 23% is preparation of vegetable oil & classifiable under heading no 15179090: AAAR
GST ?|? CASE LAW
GST: Manufacturing of 'cream' which will contain vegetable fat to extent of 23 per cent is nothing but a preparation of vegetable oil, classifiable under heading no 15179090 and attract GST at rate 5 percent.
Key Details:
Case Name: In Re: S.S. Traders
Citation: (2024) 25 Centax 10 (App. A.A.R. - GST - U.P.)
No demand of tax to be raised if ITC was inadvertently shown under wrong head in GSTR-3B due to a clerical error: HC
GST ?|? CASE LAW
GST: Where on receipt of IGST paid inward supplies from outside State, in Form GSTR-3B, appellant inadvertently showed IGST component as nil and added bifurcated CGST and SGST components of IGST to existing figures showing eligible CGST and SGST credit, resulting in mismatch between Form GSTR-2A and Form GSTR-3B, in view of fact that there was no wrong availment of credit and only a technical mistake was committed by appellant, order demanding tax was to be set aside.
Key Details:
Case Name: Rejimon Padickapparambil Alex vs. Union of India
Citation: (2024) 25 Centax 108 (Ker.)
Order denying ITC to be set aside as the time limit to avail ITC has been extended by the amendment in the Act: HC
GST ?|? CASE LAW
GST: Where assessee was denied benefit of input tax credit on account of provisions contained in sub-section (4) of section 16 of CGST/SGST Acts for delay in furnishing return, in view of notification of sub-section (5) of section 16 extending limitation period, impugned order was to be set aside and competent authority was to be directed to pass fresh orders.
Key Details:
Case Name: Sundaresha Pai P.N. vs. Assistant State Tax Officer
Citation: (2024) 25 Centax 110 (Ker.)
Order blocking ITC was set aside for not considering the documents submitted by the assessee: HC
GST ?|? CASE LAW
GST: Where assessee had produced documents such as e-way bill, tax invoice, payment of market cess etc. to show that transactions were genuine and not fictitious, but same were not considered in impugned order, assessee was to be granted one final opportunity to produce all related documents; impugned order was to be set aside.
Key Details:
Case Name: Senthil Kumaran Traders vs. Deputy State Tax Officer (ST)
Citation: (2024) 25 Centax 109 (Mad.)
Authority was directed to restore assessee's registration as all dues were paid and further agree to pay any other dues: HC
GST ?|? CASE LAW
GST: Where after cancellation of assessees registration on ground of non-filing of returns, assessee had paid all revenue due and further agreed to pay any other due, registration was to be restored.
Key Details:
Case Name: Fusion Realtyinfra Pvt. Ltd. vs. Deputy Commissioner of State Tax
Citation: (2024) 25 Centax 118 (Cal.)
Writ dismissed as SCN cannot be challenged in a writ petition on the grounds of non-compliance with procedures: HC
GST ?|? CASE LAW
GST: Where Show Cause Notice (SCN) was issued it could not be, challenged in writ petition on ground that data relied upon was extracted from electronic devices without complying with procedure under section 145 as petitioner had right to raise issue of admissibility of evidence in adjudication proceedings.
Key Details:
Case Name: Jindal Metal Co. vs. Directorate General of GST Intelligence Delhi Zonal Unit
Citation: (2024) 25 Centax 119 (Del.)
Interim stay granted on SCN issued to assessee as the matter had already been adjudicated by the Appellate Authority: HC
GST ?|? CASE LAW
GST: Where matter had already been adjudicated by appellate authority under JGST Act, proceedings pursuant to show-cause notice seeking to reopen same issue without valid grounds cannot be sustained.
Key Details:
Case Name: MPPC Steels Pvt. Ltd. vs. State of Jharkhand
Citation: (2024) 25 Centax 121 (Jhar.)
Tax authorities cannot assume jurisdiction based on Form 26AS data without verifying nature of services and exemptions: HC
GST ?|? CASE LAW
GST: Service tax authorities cannot assume jurisdiction merely on Form 26AS data without verifying actual nature of services and applicable exemptions.
Key Details:
Case Name: Nimeshbhai Gunvantbhai Patel vs. Union of India
Citation: (2024) 25 Centax 122 (Guj.)
Public notice only assists the customs officer in determining compliance by importer without infringing on importer rights: HC
CUSTOMS ?|? CASE LAW
Customs: Requirement in Clause 3(ii) of Public Notice No. 55/2024 dated 24-6-2024 is only to assist proper officer in determining whether importer has complied with terms and conditions of Rules of 2009 and not infringes upon any rights of importer; Accordingly, there is no illegality in Clause 3(ii) of Public Notice.
Key Details:
Case Name: Idori India Pvt. Ltd. vs. Chief Commissioner of Customs
Citation: (2024) 25 Centax 147 (Bom.)
Statutory flexibility to conclude proceedings could not sanction lethargy to keep matters unresolved for years: Delhi HC
CUSTOMS ?|? CASE LAW
CUSTOMS: Mechanical, casual and frequent placing of matters in call book, their retrieval and transfer defied logic and it was without application of mind; despite legislature validating all action DRI initiated before 6-7-2011, department abstained from effective steps to conclude proceedings; statutory flexibility to conclude proceedings could not sanction lethargy to keep matters unresolved for years.
Key Details:
Case Name: Vos Technologies India Pvt. Ltd. vs. Principal Additional Director General
Citation: (2024) 25 Centax 199 (Del.)
Appeal against the CESTAT order relating to the taxability of services was maintainable only before the Supreme Court: HC
EXCISE & SERVICE TAX ?|? CASE LAW
ST: Appeal filed before High Court under Section 117 of Central Goods and Services Tax Act, 2017 against order of CESTAT deciding issue relating to taxability of services rendered by assessee was not maintainable and appeal against such order was maintainable only before Supreme Court.
Key Details:
Case Name: Assistant Commissioner, Central Goods and Services tax, Aizawl vs. National Building Construction Corporation Ltd.
Citation: (2024) 25 Centax 150 (Gau.)
Matter was remanded as the assessee's contention that construction of a single unit would be exempt was not considered: HC
EXCISE & SERVICE TAX ?|? CASE LAW
ST: Where assessee contended that service tax on construction of single residential units was exempted in terms of Notification No. 25/2012-ST, dated 20-6-2012, and that impugned order was passed ex-parte, matter was to be readjudicated.
Key Details:
Case Name: Zareen Hasan vs. Assistant Commissioner, GST and Central Excise
Citation: (2024) 25 Centax 112 (Ori.)
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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