Centaxonline’s Tax Gazette
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Statutory Scope
Govt. defers special procedure and compliance for manufacturers of tobacco, pan masala etc.
GST? |? CIRCULARS & NOTIFICATIONS
The registered persons engaged in the manufacturing of tobacco, pan masala and other similar items were required to follow a specific procedure such as furnishing the details of packing machines, maintaining additional records, and submission of special monthly statements with effect from 01-04-2024. However, the Government has now issued notification to defer the implementation of special procedures till 15-05-2024.
Key Details:
Statute Number: NOTIFICATION NO. 08/2024- CENTRAL TAX
Date of Statute: 10-04-2024
Case Chronicles
No proceedings under sec. 74 if assessee cleared all tax liability along with interest prior to issuance of SCN: HC
GST? |? CASE LAW
GST: Where during GST audit certain discrepancies were pointed out by audit team and assessee immediately cleared entire tax liability along with interest, initiating show cause proceedings under section 74 thereafter and passing of impugned order confirming demand was in excess of jurisdiction and same was to be set aside
Key Details:
Case Name: Rays Power Infra Private Limited vs. Superintendent of Central Tax
Citation: (2024) 16 Centax 329 (Telangana)
HC directs assessee to reply to summons as apprehension of being summoned by same officer was misplaced
GST? |? CASE LAW
GST: Where upon search of premises of assessee, assessee filed a complaint with police alleging threat and abuse, and thereafter, summons were issued by authority to assessee, said file having been transferred to different officer, on writ filed by assessee challenging said summons, assessee was to be directed to reply to same and participate in proceedings
Key Details:
Case Name: Ramesh vs. Principal Chief Commissioner of GST
Citation: (2024) 16 Centax 328 (Mad.)
Petitioner not having GST registration can’t challenge constitutional validity of GST provisions: HC
GST? |? CASE LAW
GST: Petitioner had not suffered any legal injury by 101st Amendment, especially since he was not person involved in commercial activities and he did not claim any prejudice having been caused to him.
Key Details:
Case Name: Amit Pandey vs. Union of India
Citation: (2024) 17 Centax 187 (Pat.)
18% GST to be levied on leasing of property to assessee providing administration services to hedge fund industry: AAR
GST? |? CASE LAW
GST: Where applicant leased a property to Back Office IT Solutions Private Limited(lessee) for commercial use, said demised premises will not be covered under definition of residential dwelling and therefore said supply of service i.e. renting property for commercial use is covered under Heading no 997212 and taxable at rate of 18 percent.
Key Details:
Case Name: In Re : Deepak Jain
Citation: (2024) 17 Centax 190 (A.A.R. - GST - Raj.)
HC directs GST authority to first decide issue of jurisdiction before proceeding with SCN
GST? |? CASE LAW
GST: Where petitioner challenged impugned show-cause notice on ground of jurisdiction and violation of CBIC Instruction No. 05/2023-GST, dated 13-12-2023, petitioner was to be directed to file reply to notice taking all points including point of jurisdiction, adjudicating authority to first decide issue of jurisdiction by passing reasoned and speaking order after giving opportunity of hearing to petitioner and not to take coercive action till disposal of such reply.
Key Details:
Case Name: Sonex Engineers Co-operative Society Ltd. vs. Assistant Commissioner of Revenue
Citation: (2024) 17 Centax 194 (Cal.)
Supply of service by fair price shop to State Government by way of distributing S.K. Oil to ration card holders is exempt: AAAR
GST? |? CASE LAW
GST: Question as to whether appellant being a fair price shop as defined under Notification No 2565/FS/FS/Sectt/Sup/4M-16-2014 issued by government, is liable to charge GST from state government against supply made by them become in applicable as in term of Sl no 11B of notification No 12/2017 -Central Tax (Rate), tax liability of appellant while providing service to State government is 'NIL' question of charging GST.
Key Details:
Case Name: In Re : Chanchal Saha
Citation: (2024) 17 Centax 188 (App. A.A.R. - GST - W.B.)
HC quashed order issued without hearing assessee as his auditor was suffering from cancer
GST? |? CASE LAW
GST: Where assessee's auditor was suffering from cancer and did not keep assessee informed about show cause notice and proceedings culminating in impugned order, substantial part of demand pertained to belated filing of returns and denial of input tax credit under section 16(4) of GST Act, impugned order issued without assessee being heard, was to be quashed subject to conditions.
Key Details:
Case Name: Kandhasamy Jothimani vs. Commercial Tax Officer
Citation: (2024) 17 Centax 193 (Mad.)
Conflicting stands taken by different authorities for denying refund of IGST were unjustified: HC
GST? |? CASE LAW
GST: For period July 2017 to December, 2018, assessee had exported goods on consignment/exhibition basis and paid IGST on exported goods; since assessee had complied with relevant provisions, assessee at relevant time, on presentation of shipping bills in regard to confirmed sales, was entitled to refund of IGST amounts paid on goods in question; conflicting stands taken by different authorities denying refund of IGST were unjustified.
Key Details:
Case Name: Venus Jewel vs. Union of India
Citation: (2024) 17 Centax 195 (Bom.)
CESTAT upheld penalty imposed on person for his involvement in smuggling of foreign origin cigarettes
CUSTOMS? |? CASE LAW
Customs: Adjudication order finding that noticee was aware of cigarettes smuggling and imposing penalty for same, given after personal hearing, considering facts and evidences, and detailed examination of merits, upheld in appeal to Tribunal where noticee did not appear despite sufficient opportunities.
Key Details:
Case Name: Ashok T. Sadarangani vs. Commissioner of Customs (Prev)
Citation: (2024) 17 Centax 178 (Tri.-Bom)
Penalty on customs broker for filing declaration in shipping bill without verifying its veracity is justified: CESTAT
CUSTOMS? |? CASE LAW
Customs: Customs Broker was liable to penalty where they had received export documents through unconnected person and there was no dispute about their role in filing declaration; however, quantum of penalty reduced as finding of misdeclaration became final qua Customs Broker only due to absence of exporter’s defence, and there was nothing to indicate that Customs Broker was concerned with procurement prior to entering of goods for export.
Key Details:
Case Name: Dhakane & Co. vs. Commissioner of Customs (Export)
Citation: (2024) 17 Centax 180 (Tri.-Bom)
Revocation of Courier Agent’s registration justified which failed to exercise due diligence to submit info to Customs: CESTAT
CUSTOMS? |? CASE LAW
Customs: Where Courier Agent had concealed and failed to bring to notice of proper officer import of counterfeit goods with wrong declaration, despite having complete information about same, Regulation 12(1)(i), (iii), (iv), (vii) and (x) of Courier Import Export Regulation, 2010 were violated and revocation of Courier Agent’s registration, forfeiture of security and imposition of penalty, upheld.
Key Details:
Case Name: ECG Easy Connect Logistics Pvt. Ltd. vs. Commissioner of Customs, (Airport & General)
Citation: (2024) 17 Centax 181 (Tri.-Del)
Show Cause Notice titled as ‘Supplementary SCN’ is valid if it was issued based on new facts emerged during investigation: HC
CUSTOMS? |? CASE LAW
Customs: Where a notice titled as supplementary show cause notice and addendum thereto was issued prior to 29-3-2018 based on new facts which emerged pursuant to investigation conducted after issuance of initial show cause notice under Section 124 of Customs Act, 1962 and noticees mentioned therein were not included as a noticee in initial show cause notice,
Key Details:
Case Name: Commissioner of Customs vs. Sandeep Kumar Dikshit
Citation: (2024) 17 Centax 184 (Cal.)
No extension of time for export obligation if there was deferment of time for installation of imported capital goods: CESTAT
FOREIGN TRADE POLICY? |? CASE LAW
FTP: Export obligation discharge certificate cannot be issued during pendency of installation of capital goods imported with duty foregone; deferment of time for installation, of itself, could not re-schedule deadline for export obligation; absence of finding on depreciation in proportion to export performance has other consequences under Customs Act, 1962.
Key Details:
Case Name: Sunrise Industries India Ltd vs. Commissioner of Customs (NS-II)
Citation: (2024) 17 Centax 186 (Tri.-Bom)
Handling of containers which were never stored or warehoused can’t be treated as activity of storage & warehousing: CESTAT
EXCISE & SERVICE TAX? |? CASE LAW
ST: Handling of empty containers which were never stored or warehoused is not covered in taxable activity of storage and warehousing or cargo handling service.
Key Details:
Case Name: Container Corporation of India Ltd. vs. Commissioner of Central Excise, Customs, Central Goods and Service Tax
Citation: (2024) 17 Centax 179 (Tri.-Del)
No service tax demand if Cenvat credit was reversed on inputs used for repair & maintenance of cylinders: CESTAT
EXCISE & SERVICE TAX? |? CASE LAW
ST: Service tax demand unsustainable as assessee, availing Cenvat credit and benefitting from Notification No. 12/2003-S.T., reversed proportionate credit for repair materials, negating need for show-cause notice to deny exemption.
Key Details:
Case Name: Suburban Industries Ltd. vs. Commissioner of Central Excise and Service Tax
Citation: (2024) 17 Centax 185 (Tri.-Cal)
Legal Beacon
Rectification of Errors Apparent on The Face of Record and Its Feasibility in GST
GST? |? OPINION? |? (2024) 17 CENTAX 198 (ARTICLE)
Rectification of errors is the post adjudication process by which an order gets new shape by the adjudicating authority, on its own motion or on application by the registered person u/s 161 of the CGST Act, 2017.
Author:
Ramesh Chandra Jena
B.A. (Hons.), M.A. (Eco.), D.M.M., LL.B. Advocate & Tax Consultant
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