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Statutory Scope
DGFT amends export policy of Non-Basmati White Rice from "Prohibited" to "Free": Notification
FOREIGN TRADE POLICY ?|? CIRCULARS & NOTIFICATIONS
The DGFT has issued notification to amend export policy of Non-Basmati White Rice from "Prohibited" to "Free" subject to minimum export price of USD 490 per tonne.
Key Details:
Statute Number: NOTIFICATION NO. 31/2024-25
Date of Statute: 28-09-2024
Case Chronicles
HC quashes order blocking ITC in excess of ITC available in ECL at time of passing order
GST ?|? CASE LAW
GST: Rule 86A(1) of CGST Rules does not contemplate an order, effect of which is to require a taxpayer to replenish his ECL with valid availment of ITC, to extent of ITC used in past, which Commissioner or an officer authorized by him has reasons to believe, was fraudulently availed or was ineligible; hence, order disallowing debit from ECL of petitioners, in excess of ITC available in ECL at time of passing order, was to be set aside.
Key Details:
Case Name: Best Crop Science Pvt. Ltd. vs. Principal Commissioner, CGST Commissionerate
Citation: (2024) 22 Centax 531 (Del.)
Typographical error in tax period mentioned in adjudication order can be challenged by filing appeal under Sec. 107: HC
GST ?|? CASE LAW
GST: Where petitioner in a writ petition submitted that in show cause notice, tax period was mentioned as July, 2017 to March, 2018, but while adjudicating tax period was mentioned as 2017-18 and 2018-19, writ petition was disposed of with liberty to file appeal.
Key Details:
Case Name: Prasad Explosive & Chemicals vs. Principal Commissioner, Central Goods and Service Tax & Central Excise
Citation: (2024) 22 Centax 560 (Jhar.)
HC quashed order rejecting appeal merely because certified copy of decision wasn’t filed within time by assessee
GST ?|? CASE LAW
GST: When appeal has been filed within time frame prescribed, that is, three months, authority should not dismiss appeal on ground that certified copy of decision was not filed within time as per proviso to Rule 108, thus order rejecting assessee’s appeal could not be sustained in eyes of law and same was to be quashed.
Key Details:
Case Name: Patel Beej Bhandar vs. State of U.P.
Citation: (2024) 22 Centax 559 (All.)
HC directs revenue to process application for cancellation of GST registration as it can't preclude dept. for recovery of dues
GST ?|? CASE LAW
GST: Cancellation of a tax payer’s GST registration does not absolve tax payer from discharging its liability or for any statutory non-compliance and it also does not preclude concerned authority from taking any action for any statutory violation or for recovery of dues, if any.
Key Details:
Case Name: J.M.D. Traders vs. Principal Commissioner of Goods and Service Tax
Citation: (2024) 22 Centax 557 (Del.)
Ex-parte order to be set aside as it was passed without providing opportunity of hearing to assessee: HC
GST ?|? CASE LAW
GST: Where appeal was dismissed ex-parte without providing requested email notification of hearing dates, order set aside and matter remanded for fresh consideration with proper hearing opportunity.
Key Details:
Case Name: Ebony Automobiles Pvt. Ltd. vs. Joint Commissioner of Commercial Taxes (Appeals)
Citation: (2024) 22 Centax 555 (Kar.)
HC quashed ex-parte order as no evidence was produced to show that hearing notice was served on assessee
GST ?|? CASE LAW
GST: Where although revenue claimed to have issued a notice for a hearing on 16.04.2024 to assessee, there was no evidence that said notice was ever served on assessee, thus assessment order issued, finalizing assessment under section 73 was to be quashed and revenue was directed to issue a fresh notice, intimating assessee as regards opportunity for personal hearing.
Key Details:
Case Name: Dr. Ashley Thomas Jacob vs. State of Kerala
Citation: (2024) 22 Centax 554 (Ker.)
HC set-aside cancellation of GST registration as no reason was provided to assessee to justify such action
GST ?|? CASE LAW
GST: Where order of cancellation of registration was passed without giving any reason and without giving assessee an opportunity of hearing, order cancelling registration was to be set aside and matter was to be remanded to Assessing officer at show cause notice stage.
Key Details:
Case Name: R.C. Construction vs. State of Gujarat
Citation: (2024) 22 Centax 551 (Guj.)
HC dismissed writ as assessee didn’t avail opportunity of hearing nor filed application for giving further date
GST ?|? CASE LAW
GST: Where assessee was issued show cause notice fixing date for personal hearing, but assessee neither availed said opportunity nor filed any application for giving a further date for hearing and filed a writ petition against order confirming demand passed thereafter, same was to be dismissed as misconceived.
Key Details:
Case Name: N.A. Enterprises vs. State of U.P.
Citation: (2024) 22 Centax 550 (All.)
HC set aside order cancelling registration of assessee retrospectively being passed without giving any cogent reason
GST ?|? CASE LAW
GST: Where impugned order cancelling registration of assessee retrospectively was passed without giving any cogent reason and without providing any hearing opportunity to assessee, same was to be set aside for being in violation of principles of natural justice.
Key Details:
Case Name: Chauhan Construction Co. vs. Commissioner of DGST
Citation: (2024) 22 Centax 548 (Del.)
HC set-asides order of provisional attachment as no reason was mentioned for forming opinion to protect interest of revenue
GST ?|? CASE LAW
GST: Where Commissioner had passed impugned order of provisional attachment under section 83(1) without recording any reason for forming such an opinion, impugned order could not be sustained and matter was to be remanded for recording of reasons.
Key Details:
Case Name: Elitecon International Ltd. vs. Union of India
Citation: (2024) 22 Centax 549 (Bom.)
HC set aside order on condition that petitioner would remit 5% of disputed tax demand within a period of fifteen days
GST ?|? CASE LAW
GST: Where petitioner-assessee did not have a reasonable opportunity to contest tax demand on merits as petitioner-assessee did not appear for personal hearing or responded to show cause notice, therefore, impugned order dated 20.12.2023 was set aside on condition that petitioner-assessee remit 5% of disputed tax demand as agreed to within a period of fifteen days from date of receipt of a copy of this order.
Key Details:
Case Name: Health Remedies vs. Assistant Commissioner of State Tax
Citation: (2024) 22 Centax 556 (Mad.)
Service provided to stevedores didn’t qualify as taxable service under ‘Port Service’ prior to 01.07.2010: CESTAT
EXCISE & SERVICE TAX ?|? CASE LAW
ST: Services rendered to stevedores do not qualify as taxable “Port Services” for periods prior to 01.07.2010. Classification under “manpower recruitment and supply agency service” set aside as inappropriate when proper classification is “Port Service”.
Key Details:
Case Name: Calcutta Dock Labour Board vs. Commissioner of Service Tax, Kolkata
Citation: (2024) 22 Centax 489 (Tri.-Cal)
CESTAT remanded matter for decision on merits after condoning delay since appeal was filed but not found in department records
EXCISE & SERVICE TAX ?|? CASE LAW
ST: Where assessee filed appeal before Commissioner (Appeals) with acknowledgment from Sevottam Cell but appeal was not found in department records, order was set aside rejecting appeal on limitation and remanded matter for decision on merits after condoning delay.
Key Details:
Case Name: Cummins Technologies India Pvt. Ltd. vs. Commissioner of Central Tax, Pune-II
Citation: (2024) 22 Centax 491 (Tri.-Bom)
No ST on income accruing to University due to renting of property for providing canteen facilities: CESTAT
EXCISE & SERVICE TAX ?|? CASE LAW
ST: Rajiv Gandhi University of Health Sciences is an 'educational institution'.
Key Details:
Case Name: Principal Additional Director General, Directorate General of GST Intelligence vs. Rajiv Gandhi University of Health Sciences
Citation: (2024) 22 Centax 526 (Kar.)
GHMC is not liable to pay service tax on Manpower Supply services and Rent a Cab services under RCM: CESTAT
EXCISE & SERVICE TAX ?|? CASE LAW
ST: GHMC is neither business entity not business corporate but is primarily a local authority, discharging statutory functions in terms of GHMC Act, 1955, passed by Andhra Pradesh State Legislature and constitutional functions in terms of Article 243W of Constitution of India, read with Twelfth Schedule of Constitution and undertakes public services.
Key Details:
Case Name: Greater Hyderabad Municipal Corporation vs. Commissioner of Central Tax, Hyderabad
Citation: (2024) 22 Centax 540 (Tri.-Hyd)
Reimbursement of expense for advertisement is not leviable to service tax: CESTAT
EXCISE & SERVICE TAX ?|? CASE LAW
ST: Incentives/discounts received by assessee for reaching sale targets not to be treated as consideration for any service and not leviable to service tax category of Business Auxiliary Services.
Key Details:
Case Name: S.K. Cars India Pvt. Ltd. vs. Commissioner of GST & Central Excise, Salem
Citation: (2024) 22 Centax 544 (Tri.-Mad)
Demand can't be raised solely on differences between ST-3 returns and Form 26AS without verification of taxable services: CESTAT
EXCISE & SERVICE TAX ?|? CASE LAW
ST: Demand based solely on differences between ST-3 returns and Form 26AS without verification of taxable services is unsustainable, demand on specific invoices upheld where assessee fails to prove non-receipt or cancellation.
Key Details:
Case Name: Raj Mohan vs. Commissioner of CGST, Panchkula
Citation: (2024) 22 Centax 543 (Tri.-Chan)
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