Centaxonline’s Tax Gazette
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Case Chronicles
Stay granted on order denying ITC on ground that retrospective insertion of Section 16(5) allows ITC claims for FY 2017-18 to 2020-21
GST ?|? CASE LAW
GST: Order under Section 73(9) challenged by assessee on ground that retrospective insertion of Section 16(5) allows ITC claims for FY 2017-18 to 2020-21 in returns filed by 30th November 2021, was to be stayed until next hearing as Assessee had been able to make out a prima facie case.
Key Details:
Case Name: Diamond Timber Industries vs. Superintendent of CGST & CX
Citation: (2024) 25 Centax 135 (Cal.)
Writ dismissed as SCN was issued by proper officer not by CAG referring to audit observations; HC dirceted assessee to file reply
GST ?|? CASE LAW
GST: Petitioner challenged a show cause notice alleging improper ITC claims, contending it was based solely on CAG observations without jurisdiction, however, as per revenue’s affidavit CAG had neither directly nor indirectly conducted any audit on records of assessee nor have they visited assessee’s offices for conducting the audit, CAG had merely asked revenue to submit relevant documents to ascertain correctness of revenue realized from assessee and then notice discrepancies.
Key Details:
Case Name: Vertiv Energy Pvt. Ltd. vs. Union of India
Citation: (2024) 25 Centax 92 (Bom.)
No bar in issuing SCN under Sec. 74 even if proceedings initiated earlier u/s 73 were dropped
GST ?|? CASE LAW
GST: Where issuance of notice under section 73 and dropping proceedings would not prevent respondent-department from independently initiating subsequent proceedings under Section 74, further, tax anomaly in GSTR 2A reflected that petitioner-assessee had not deposited tax in Government treasury and had availed same liability wrongfully, therefore, writ petition was dismissed without interrupting impugned proceedings.
Key Details:
Case Name: Group M. Media India Pvt. Ltd. vs. Union of India
Citation: (2024) 25 Centax 102 (P&H.)
Stay to be granted on ex-parte order and demand notice issued post-NCLT resolution plan approval
GST ?|? CASE LAW
GST: Ex-parte order/demand notice issued after approval of resolution plan by NCLT would be stayed during pendency of writ petition challenging validity of notification extending limitation period for demand.
Key Details:
Case Name: Arena Superstructures Pvt. Ltd. vs. Union of India
Citation: (2024) 25 Centax 85 (All.)
Rectification of GSTR-1 return for quarter ending 30-6-2021 was allowed till 30-11-2022; HC dmismissed writ petition
GST ?|? CASE LAW
GST: Rectification of GSTR-1 return for quarter ending 30-6-2021 was allowed till 30-11-2022; request letter sent in August 2023 was time barred.
Key Details:
Case Name: Bar Code India Ltd. vs. Union of India
Citation: (2024) 25 Centax 86 (P&H.)
Kerala HC upheld validity of notifications extending limitation periods under Section 168A
GST ?|? CASE LAW
GST: As per Supreme Court’s directions in Writ Petition No. (Civil) No. 3 of 2023 in Cognizance for Extension of Limitation, In re [2022] 134 taxmann.com 307, for year 2017-18, date of expiry of limitation for passing demand order under section 73(10) i.e., 31-3-2023 would stand extended to 21-1-2025 while for 2018-19 for which expiry date fell on 31-12-2023, date would stand extended to 28-2-2025 and for 2019-20 for which expiry date fell on 31-3-2024 would stand extended to 28-2-2025.
Key Details:
Case Name: Barhonia Engicon Pvt. Ltd. vs. State of Bihar
Citation: (2024) 25 Centax 55 (Pat.)
18% GST shall be levied on services of renting of vehicles without operator: AAR
GST ?|? CASE LAW
GST: Services of rental vehicles without operator provided by applicant-assessee is classified under Heading No.9973.
Key Details:
Case Name: In Re: Indus Motor Company Pvt. Ltd.
Citation: (2024) 25 Centax 134 (A.A.R. - GST - Ker.)
HC remanded matter as assessment order was passed by AO without serving mandatory DRC-01A
GST ?|? CASE LAW
GST: Where mandatory Form GST DRC-01A not served before passing assessment order and order contained contradictory late fee demands, impugned orders set aside and matter remanded with direction to provide personal hearing after payment of 10% disputed tax.
Key Details:
Case Name: Tvl. Srirenukambal Milk Centre vs. State Tax Officer
Citation: (2024) 25 Centax 76 (Mad.)
Matter to be remanded as assessment order was issued without giving opportunity of personal hearing
GST ?|? CASE LAW
GST: Where respondent no.1-department passed assessment order against petitioner-assessee without providing an opportunity of hearing to petitioner-assessee, therefore, impugned order not only suffered from violation of principles of natural justice, but also, same was against provisions contemplated under Section 75(4), hence, impugned order was to be set aside and matter was to be remanded back to respondent no.1-department.
Key Details:
Case Name: Swamikannu Logistics Pvt. Ltd. vs. Deputy Commercial Tax Officer
Citation: (2024) 25 Centax 77 (Mad.)
Department can’t take a different stand in adjudication order contrary to ruling given by AAR
CUSTOMS ?|? CASE LAW
Customs: Adjudication order reclassifying imported goods without challenging decision Authority for Advance Ruling in respect of same goods and assessee or change in law, not sustainable.
Key Details:
Case Name: Union of India vs. Isha Exim
Citation: (2024) 25 Centax 129 (S.C.)
Inserting one toothpaste and one toothbrush in promo pack cartons does not amount to manufacturing: CESTAT
EXCISE & SERVICE TAX ?|? CASE LAW
Excise: Activity undertaken by job workers by inserting one toothpaste and one toothbrush in blank slots of promo pack cartons printed with MRP and already packed with one toothpaste, did not amount to manufacture if toothpaste manufactured by principal manufacturer and toothbrush procured by him from third party were supplied to them by him along with promo pack cartons reflecting thereon name of toothpaste/toothbrush manufactures and MRP with breakup of individual retail price of toothpastes.
Key Details:
Case Name: Pearl Enterprises vs. Commissioner of Central Excise, Chandigarh-I
Citation: (2024) 25 Centax 67 (Tri.-Chan)
Appeal dismissed as assessee started cement production after cut-off date for eligibilty of exemption notification
EXCISE & SERVICE TAX ?|? CASE LAW
Excise: Exemption under Area based exemption notification No. 50/2003-C.E. applicable only if commencement of production of Cement was undertaken on or before 31-3-2010 and not of clinker.
Key Details:
Case Name: Jaypee Himachal Cement Plant vs. Commissioner of Central Excise
Citation: (2024) 25 Centax 130 (S.C.)
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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