Centaxonline’s Tax Gazette
Dear Reader,
Welcome to Centaxonline's Tax Gazette – Where Complexity Meets Clarity.
Today, we draw the definitive line between being informed and uninformed, empowering you with the latest and most essential tax insights.
Statutory Scope
Export of 50000 MT onions to Bangladesh through NCEL is notified: Notification
FOREIGN TRADE POLICY ?|? CIRCULARS & NOTIFICATIONS
The DGFT has issued notification to permit export of 50000 MT of onions to Bangladesh through National Cooperative Exports Limited.
Key Details:
Statute Number: NOTIFICATION NO. 63/2023
Date of Statute: 01-03-2024
Case Chronicles
Madras HC quashes assessment order as it didn’t satisfy ingredients of Section 74 of CGST Act
GST ?|? CASE LAW
GST: Where AO had issued an assessment order under section 74 but such order did not satisfy ingredients of section 74, impugned assessment order was to be set aside and subject to condition that assessee remit 10 per cent of disputed tax demand, fresh assessment order was to be passed after providing opportunity of hearing to assessee
Key Details:
Case Name: Balaji Electrical & Hardwares vs. State Tax Officer (ST)
Citation: (2024) 16 Centax 14 (Mad.)
HC directed Govt. to dispose representation seeking GST exemption in respect of wholesale kerosene suppliers
GST ?|? CASE LAW
GST: Where petitioner-association of wholesale dealers of kerosene filed a writ petition to direct concerned authority to consider its representation seeking GST exemption in respect of wholesale kerosene suppliers, said authority was to be directed to consider said representation and dispose of same within two months
Key Details:
Case Name: Tamil Nadu Kerosene Dealers Association vs. Principal Secretary to Government
Citation: (2024) 16 Centax 16 (Mad.)
HC grants bail to accused of issuing fake invoices as he was neither proprietor nor operator of firm
GST ?|? CASE LAW
GST: Where petitioner was arrested in a complaint of ITC fraud for issuing fake invoices, since he was in custody for last about 6 months and further custody of petitioner would not have served any useful purpose, petitioner was to be granted bail subject to petitioner furnishing bail bonds/surety bonds to satisfaction of learned trial Court/Duty Magistrate/CJM concerned
Key Details:
Case Name: Tejpal Singh vs. Director General of G.S.T. Intelligence
Citation: (2024) 16 Centax 17 (P&H.)
Mere mention of a provision in SCN would not be determinative of notice under that section: HC
GST ?|? CASE LAW
GST: Where show cause notice under Section 74 of CGST Act was challenged, absence of explicit mention of suppression did not necessarily render it invalid, as suppression was question of fact determined based on reply; thus, writ petitions were generally not entertained against mere issuance of show cause notices.
Key Details:
Case Name: RKEC Projects Ltd. vs. Additional Commissioner
Citation: (2024) 16 Centax 13 (A.P.)
IDCO couldn’t vary terms of letter of acceptance after work was executed by Co.; HC quashes communication
GST ?|? CASE LAW
GST: Where petitioner company was issued acceptance letter for some work with condition that rates are inclusive of GST, subsequent communication after completion of work, that rates are exclusive of GST, was arbitrary and illegal and was to be set aside
Key Details:
Case Name: Kalinga Combines Pvt. Ltd. vs. Odisha Industrial Infrastructure Development Corporation (IDCO)
Citation: (2024) 16 Centax 7 (Ori.)
Telangana HC set-aside order passed without serving notice at registered email ID of assessee
GST ?|? CASE LAW
GST: Where notices for personal hearing were sent to different e-mail id than assessee's registered e-mail id, assessee was deprived of opportunity of personal hearing, impugned order being violative of principles of natural justice was to be set aside
Key Details:
Case Name: Raghava- HES- Navayuga (JV) vs. Additional Commissioner of Central Tax
Citation: (2024) 16 Centax 12 (Telangana)
HC directed petitioner to file reply to SCN but no final order shall be passed as notices were issued to dept.
GST ?|? CASE LAW
GST: Where show Cause Notice was issued demanding Rs. 62,06,927 from assessee for Ineligible Input Tax Credit [ITC] received from suppliers who did not file GST returns, notice was issued, returnable, and petitioner was directed to file reply to impugned Show Cause Notice and that till returnable date, proceedings initiated pursuant to impugned Show Cause notice may proceed, but no final order in respect of impugned Show Cause Notice shall be passed
Key Details:
Case Name: Indus Towers Ltd. vs. Union of India
Citation: (2024) 16 Centax 6 (Gau.)
HC directs appellate authority to pass order within 6 weeks as it failed to do so even after 3 years
GST ?|? CASE LAW
GST: Where appellate authority failed to provide personal hearing or issue reasoned orders within reasonable timeframe, despite being requested by assessee, Appellate Authority was directed to grant proper hearing and pass orders promptly to uphold principles of natural justice and right to carry on business.
Key Details:
Case Name: Openwave India (P.) Ltd. vs. Union of India
Citation: (2024) 16 Centax 10 (Bom.)
Authority had exercised its discretion judicially as redemption fine & penalty of 19% and 9.5% of value of goods were not harsh
CUSTOMS ?|? CASE LAW
Customs: Quantum of redemption fine and penalty respectively about 19% and 9.5% of value of goods, were not harsh and excessive as they could have been upto value of goods; adjudication authority had exercised its discretion judicially and it did not warrant any interference.
Key Details:
Case Name: Hughes Network Systems India Ltd. vs. Commissioner of Customs (Import & General)
Citation: (2024) 16 Centax 1 (Del.)
Goods found to be restricted or prohibited at time of import would still be subject to provisional release: HC
CUSTOMS ?|? CASE LAW
Customs: Where gold dore bars met purity and weight conditions under Notification No.96/2008-Cus., importer was entitled to their provisional release.
Key Details:
Case Name: Principal Commissioner of Customs vs. Tasha Gold Pvt. Ltd.
Citation: (2024) 16 Centax 4 (Del.)
Cenvat credit can’t be denied merely on basis of statement of transporter & check post report: CESTAT
CUSTOMS ?|? CASE LAW
Customs: No adverse inference can be drawn against assessee where statements are relied by Revenue without ascertaining their veracity in absence of cross-examination; when it was admitted that inputs were used in manufacture of dutiable final products, benefit of Cenvat credit could not be denied.
Key Details:
Case Name: Phoolchand Metals Pvt. Ltd. vs. Commissioner of Central Excise & Service Tax
Citation: (2024) 16 Centax 3 (Tri.-Ahmd)
Residual Fuel Gas, an intermediate excisable good, can be cleared without payment of duty for job work: CESTAT
EXCISE & SERVICE TAX ?|? CASE LAW
Excise: Duty demand on intermediate product, RPG, cleared under Rule 4(5)(a) of CCR, 2002 for generation of electricity and steam which was sent to appellant's unit for use in or in relation to manufacture of dutiable final products, was not sustainable.
Key Details:
Case Name: Haldia Petrochemicals Ltd. vs. Commissioner of Central Excise
Citation: (2024) 15 Centax 526 (Tri.-Cal)
MakeMyTrip is a tour operator providing hotel accommodation services; eligible for abatement: CESTAT
EXCISE & SERVICE TAX ?|? CASE LAW
ST: Appellant merely acted as facilitator between hotel and customers by providing booking of hotel rooms service to hotel/customers through online portal, for which appellant received commission; therefore, appellant qualify to be a tour operator and entitied to 90% abatement under Notification Nos. 1/2006-ST dated 1-3-2006 and 26/2012-ST dated 20-6-2012.
Key Details:
Case Name: Make My Trip (India) Pvt. Ltd. vs. Additional Director General Directorate General of GST Intelligence
Citation: (2024) 16 Centax 2 (Tri.-Del)?
Legal Beacon
A Bolt from The Blue for Indian Coastal Trade
CUSTOMS ?|? OPINION ?|? (2024) 16 Centax 18 (Article)
The Central Board of Indirect Taxes and Customs (CBIC) has recently issued a Notification No. 60/2003-Customs dated 19-10-2023, which came into operation on 20-10-2023, further amending the jumbo exemption Notification No. 50/2017-Customs dated 30-06-2017.
Author
M P Vasudevan
I.R.S. Assistant Commissioner of Customs (Retd.)
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.
Delivering the Customs Tariff of India for 45+ years.
Be a part of the R.K. Jain legacy now!
Buy Now with FREE ‘Express’ Delivery! https://centax.one/wwqTQ