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Statutory Scope
Modification made in SION E-125 for export of Shea Stearine
FOREIGN TRADE POLICY ?|? CIRCULARS & NOTIFICATIONS
The Government has made changes in SION E-125 under foreign trade policy on the export of Shea Stearine. Further, a condition has been inserted that for every 1% of increase in oil content beyond 46%, the permitted quantity for import would be decreased on pro-rate basis. This SION will be valid till 31.03.2027.
Key Details:
Statute Number: PUBLIC NOTICE NO 07/2024-25
Date of Statute: 29-05-2024
Jurisdictional changes made in the State of Rajasthan for Principle Commissioner/Commissioner of Central Tax
GST ?|? CIRCULARS & NOTIFICATIONS
The GST law provides that the Government can appoint officers under GST by issuance of notification. In exercise of said power, the Government has made changes in the jurisdiction of Principal Commissioners of Central Tax or the Commissioners of Central Tax in the regions of Alwar, Jaipur, Jodhpur, and Udaipur in Rajasthan.
Key Details:
Statute Number: NOTIFICATION NO. 10/2024-CENTRAL TAX
Date of Statute: 29-05-2024
Disbursal of Drawback amounts into the exporters' accounts will be done through PFMS
CUSTOMS ?|? CIRCULARS & NOTIFICATIONS
The CBIC has issued instruction to provide that payment of Drawback amounts into the exporters' accounts post scroll out will be facilitated through the Public Finance Management System. Now, the authorized officer would generate scroll that would be automatically processed by CAS. This will eliminate the practice of printing the Drawback scroll for onward transmission to Authorised bank and issuance of cheque for amount to be disbursed. This is be applicable w.e.f. 05-06-2024.
Key Details:
Statute Number: INSTRUCTION NO. 15/2024-CUSTOMS
Date of Statute: 29-05-2024
Case Chronicles
HC remanded the matter for re-adjudication where opportunity of personal hearing was not granted before passing Order
GST ?|? CASE LAW
GST: Where notice issued to assessee requiring it to furnish additional information/clarification did not mention that assessee had to appear for personal hearing and also did not indicate name or designation of officer where assessee had to appear, order rejecting application of assessee seeking cancellation of registration was to be set aside and matter was to be remanded.
Key Details:
Case Name: Shoppers Home vs. Principal Commissioner of Goods and Service Tax
Citation: (2024) 18 Centax 514 (Del.)
Speed alone cannot determine ODC classification, HC quashed penalty ruling penalties need proof of intent or tax evasion
GST ?|? CASE LAW
GST: Where High Court quashed penalty imposed on petitioner for exceeding speed limit with Over Dimensional Cargo (ODC), ruling that speed alone cannot determine ODC classification and penalties require proof of mens rea or wilful intent to evade tax.
Key Details:
Case Name: Ace Manufacturing Systems Ltd. vs. State of U.P.
Citation: (2024) 18 Centax 501 (All.)
Officers must consider assessee’s reply objectively and without bias when reclassifying goods, despite prior judgments: HC
GST ?|? CASE LAW
GST: Where show cause notices are issued proposing different classification of goods from one adopted by assessee over long period, assessing officer must objectively consider assessee's reply and contentions without any pre-determination based solely on particular judgment.
Key Details:
Case Name: BASF Catalysts India Pvt. Ltd. vs. Deputy Commissioner (ST)-I
Citation: (2024) 18 Centax 502 (Mad.)
Non-relied original documents seized during the search are directed to be released by HC
GST ?|? CASE LAW
GST: Where assessee/petitioner challenged show cause notices for GST and cess on alleged clandestine cigarette supply, High Court directed revenue to release non-relied documents, grant 30 days for reply, provide personal hearing, and permit cross-examination of witnesses at an appropriate stage.
Key Details:
Case Name: Elora Tobacco Co. Ltd. vs. Union of India
Citation: (2024) 18 Centax 503 (M.P.)
HC directed department to consider representation of assessee in respect of provisional attachment and pass order accordingly
GST ?|? CASE LAW
GST: Where assessee filed writ petition seeking setting aside of bank attachment order issued by respondent and direction to respondent to issue fresh order by affording effective opportunity of hearing to assessee, and assessee had already made representation before respondent authority, respondent authority was to be directed to consider and dispose of representation filed by assessee within a period of three months.
Key Details:
Case Name: Samarjeet Pattnaik vs. Commissioner, CGST and Central Excise, Rourkela
Citation: (2024) 18 Centax 508 (Ori.)
Penalty under Section 129(3) was set aside as it was imposed solely due to mismatched dispatch address, despite no other discrepancies
GST ?|? CASE LAW
GST: Where assessee was imposed penalty under section 129(3) for only ground that dispatch address mentioned in e-way bill did not match with that of invoice, however, goods in truck matched with invoice and e-way bill and there was no other discrepancy, thus order imposing penalty stating that mens rea was not essential for imposition of penalty was illegal and was to be set aside.
Key Details:
Case Name: Sangeeta Jain vs. Union of India
Citation: (2024) 18 Centax 509 (All.)
Ruling can be declared void ab initio by AAR if facts were suppressed by applicant: AAAR
GST ?|? CASE LAW
GST: Where appellant-assessee had not declared/mis-declared fact of initiation of proceedings against appellant-assessee by department which was clearly evidenced by issuance of GST DRC-01A against appellant-assessee, therefore, invocation of Section 104 by Authority for Advance Ruling and declaring advance ruling dated 20-1-2021 void ab initio is legal.
Key Details:
Case Name: In Re: Shalby Ltd.
Citation: (2024) 18 Centax 507 (App. A.A.R. - GST - Guj.)
Bail granted in case of allegation of clandestine removal on condition of furnishing of bond and sureties: HC
GST ?|? CASE LAW
GST: Where applicant, in custody for an offence punishable under section 132, submitted that nothing had been recovered from premises of assessee but it was from another place on basis of which complaint against assessee was filed for evasion of tax alleging clandestine supply, considering material and evidence available on record, applicant was to be released on bail on furnishing personal bonds and sureties.
Key Details:
Case Name: Sanjeev Agarwal vs. Union of India
Citation: (2024) 18 Centax 510 (All.)
HC held that recourse of Section 74 of the CGST Act is required to be taken for quantification of demand and not under Section 130
GST ?|? CASE LAW
GST: Where quantification of tax liability in impugned order had been done under section 130, authorities should have taken recourse of section 74, thus, impugned order was to be set aside and fresh order was to be passed after granting opportunity of hearing to assessee.
Key Details:
Case Name: Sapphire International vs. Additional Commissioner Grade 2, State Tax
Citation: (2024) 18 Centax 511 (All.)
HC remanded back matter in case of wrongful availment of ITC on the condition that assessee would make a pre-deposit of 10%
GST ?|? CASE LAW
GST: Where impugned order in original was passed confirming tax demand as assessee failed to reply to show cause notice or attend personal hearing, in interest of justice, impugned order was to be set aside and matter was to be remanded for reconsideration on condition that assessee remitted 10 per cent of disputed tax demand.
Key Details:
Case Name: Sebon Creations vs. Assistant Commissioner (ST)
Citation: (2024) 18 Centax 512 (Mad.)
HC allowed filing manual application for refund where portal was closed and the same cannot be done online: HC
GST ?|? CASE LAW
GST: Where procedural barriers prevented the petitioner from rectifying deficiencies on the GST portal for an ITC refund claim, interest of justice warranted allowing the petitioner to submit the required documents manually, thus the competent authority was directed to consider the refund claim accordingly.
Key Details:
Case Name: Little Brain Works Pvt. Ltd. vs. Union of India
Citation: (2024) 18 Centax 524 (A.P.)
Delay in filing return due to bad health of assessee condoned by High Court
GST ?|? CASE LAW
GST: Where assessee failed to file GSTR-3B return by due date but filed it after 30 days along with interest and late fee upon receiving best judgment assessment order, High Court allowed writ petition by relying on its earlier judgment and permitted assessee to file application for condonation of delay.
Key Details:
Case Name: R. Ponnarasu vs. Commissioner of Commercial Taxes
Citation: (2024) 18 Centax 527 (Mad.)
Order set aside where assessee requested to grant time to file detailed reply but the department did not consider it: HC
GST ?|? CASE LAW
GST: Where assessee filed reply to show-cause notice seeking additional time for furnishing a detailed reply and an opportunity of personal hearing, but Adjudicating Authority without considering request submitted by assessee passed a cryptic order, impugned order was to be set aside and show-cause notice was to be remitted to Adjudicating Authority for re-adjudication.
Key Details:
Case Name: Sun and Sand Industries Africa Pvt. Ltd. vs. Sales Tax Officer
Citation: (2024) 18 Centax 531 (Del.)
HC directs provisional release of imported apples due to perishable nature as notification fixing minimum import price is stayed
CUSTOMS ?|? CASE LAW
Customs: Petitioner having imported apples in question at Rs.50/-, embargo to any clearance of such import under Notification No. 5/2023, would not operate and therefore, consignment of apples, as imported by petitioner cannot be labelled as prohibited goods; Further, Notification No. 5/2023 has been stayed; Hence, provisional release of apples is allowed considering that imports are perishable in nature.
Key Details:
Case Name: Jumbo Dates vs. Commissioner of Customs (Import)
Citation: (2024) 18 Centax 497 (Bom.)
Time limit for claiming refund of SAD starts from date of payment of duty and not sale of goods: Tribunal
CUSTOMS ?|? CASE LAW
Customs: One year time-limit for filing refund Special Additional Duty starts from date of its payment and not from date of sale of goods.
Key Details:
Case Name: A.S. Chattha Exim Pvt. Ltd. vs. Commissioner of Customs (Port)
Citation: (2024) 18 Centax 515 (Tri.-Cal)
Welding electrodes, wire rope, etc. used for repair & maintenance of plant & machinery eligible for CENVAT Credit: HC
EXCISE & SERVICE TAX ?|? CASE LAW
Excise/Cenvat: Cenvat credit on items such as Welding Electrodes, Wire FLR, Filler Wires, Welding Wire and Wire Rope used for maintenance, repair, upkeep or fabrication of plant and machinery are admissible to assesses.
Key Details:
Case Name: Principal Commissioner of CGST and Central Excise vs. Nayara Energy Ltd.
Citation: (2024) 18 Centax 499 (Guj.)
HC set aside the Order where assessee did not receive the SCN and is willing to co-operate in the proceeding: HC
EXCISE & SERVICE TAX ?|? CASE LAW
Excise/ST/VAT: Where Competent Authority had confirmed demand of service tax against assessee and also imposed penalty, since assessee contended that impugned order was passed without service of any notice on it and it was willing to cooperate in proceedings, impugned order was to be set aside and matter was to be remanded back to Competent Authority for fresh decision.
Key Details:
Case Name: Shiva Veener (India) Pvt. Ltd. vs. Union of India
Citation: (2024) 18 Centax 513 (All.)
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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