Centaxonline’s Tax Gazette
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Case Chronicles
SCN issued without considering or discussing assessee's detailed reply to pre-show-cause notice to be set aside: HC
GST ?|? CASE LAW
GST: Where Revenue Authority had issued show-cause notice without considering or discussing assessee's detailed reply to pre-show-cause notice, show-cause notice was set aside.
Key Details:
Case Name: Eden Real Estates Pvt. Ltd. vs. Senior Joint Commissioner of Revenue
Citation: (2024) 15 Centax 364 (Cal.)
18% GST shall be levied on transfer of lease rights being covered under SAC 999792 as ‘Other services’: AAR
GST ?|? CASE LAW
GST: Where applicant-lessee has entered into lease deed with Noida Authority-lessor for 99 years and applicant-lessee has transferred lease right to third party - assignee, therefore, it has provided service of transferring leasehold rights, thus, action of applicant-lessee is covered under paragraph 2 of Schedule II of CGST Act 2017 and transfer of leasehold rights falls within ambit of supply of service.
Key Details:
Case Name: In re : Fena Pvt. Ltd.
Citation: (2024) 15 Centax 365 (A.A.R. - GST - U.P.)
Appellate Authority should consider appeal filed by assessee with mere delay of 15 days on its merits: Madras HC
GST ?|? CASE LAW
GST: Where assessee failed to contest tax demand within specified period, and slight delay occurred beyond appellate authority's extension, High Court directed consideration of appeal on its merits upon filing within ten days, with a precondition of remitting 10% of disputed tax demand.
Key Details:
Case Name: G.V. Construction vs. Commissioner of Commercial Taxes
Citation: (2024) 15 Centax 366 (Mad.)
Appellate order with harsh consequences and lacking any reason for cancellation of registration to be set aside: HC
GST ?|? CASE LAW
GST: Where order of cancellation of registration of assessee's firm was passed without any recorded reason, it failed to satisfy test of judicial order and violated Article 14 of Constitution of India.
Key Details:
Case Name: Khandelwal Brothers vs. State of U.P.
Citation: (2024) 15 Centax 368 (All.)
Order passed without taking into account reply filed by assessee is liable to be quashed: Delhi HC
GST ?|? CASE LAW
GST: Where impugned order under section 73 was passed without taking into account reply filed by petitioner, order being cryptic was to be set aside.
Key Details:
Case Name: Oswal Agencies Pvt. Ltd. vs. Union of India
Citation: (2024) 15 Centax 371 (Del.)
HC quashed assessment orders as assessee wasn’t aware of it being uploaded on ‘View Additional Notices’ tab on GST portal
GST ?|? CASE LAW
GST: Where show cause notices and assessment orders were posted in 'View Additional Notices' tab on GST portal, earlier uploaded on 'View Notices' tab on portal, petitioner unaware of proceedings, with a view to provide an opportunity to assessee to contest proceedings, impugned orders were to be quashed.
Key Details:
Case Name: Murugesan Jayalakshmi vs. State Tax Officer
Citation: (2024) 15 Centax 369 (Mad.)
Rent received from renting of building to Government Social Welfare College is not eligible for exemption: AAR
GST ?|? CASE LAW
GST: Where applicant providing building on rent to schedule caste development department, Government welfare departmental hostels and Government social welfare college boys hostels, no direct relation between services provided and functions discharged by GHMC under Article 243W read with schedule 12 to Constitution of India, services not qualified for exemption under Notification No. 12/2017-Central Tax (Rate), dated 28-6-2017.
Key Details:
Case Name: In Re : Navya Nuchu
Citation: (2024) 15 Centax 370 (A.A.R. - GST - Telangana)
HC issued notice to GST Dept. for passing orders without mentioning name of proper officer & other irregularities
GST ?|? CASE LAW
GST: Where assessee contested cancellation of their GST registration, Delhi High Court noted deficiencies including lack of a designated officer in show cause notice, absence of reasons in cancellation order, potential unauthorized issuance by officer, and absence of valid signature, directing authorities to address and clarify these issues in scheduled hearing.
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Key Details:
Case Name: Raj Kumar Kukreja vs. Principal Commissioner Delhi Goods and Service Tax
Citation: (2024) 15 Centax 372 (Del.)
Order denying EPCG exemption was not sustainable when application for EODC was pending with DGFT: CESTAT
CUSTOMS ?|? CASE LAW
Customs: Order denying EPCG exemption is not sustainable when application for EODC was pending with DGFT and the same produced subsequently; Tribunal directs adjudicating authority to verify and grant benefit
Key Details:
Case Name: Solar Soles Pvt. Lte. vs. Commissioner of Customs
Citation: (2024) 15 Centax 363 (Tri.-Mad)
Extended period of limitation couldn’t be invoked if all data except MRP was available in bill of entry: CESTAT
CUSTOMS ?|? CASE LAW
Customs: All data required for notice except MRP was available in bill of entry filed by appellant; In these circumstances, nothing was suppressed by appellant for purpose of evasion, therefore, extended period of limitation wass not invokable and demand was time barred.
Key Details:
Case Name: Karnavati Car Air Conditioners Pvt. Ltd. vs. Commissioner of Customs
Citation: (2024) 15 Centax 360 (Tri.-Ahmd)
Replacement work and fabrication of plant would not fall under category ‘Management, Maintenance or repair services’: CESTAT
EXCISE & SERVICE TAX ?|? CASE LAW
ST: Replacement work and fabrication of plant (immovable property) would not fall under category 'Management, Maintenance or repair services' and hence not liable to service tax.
Key Details:
Case Name: Ashok Kumar Pathak vs. Principal Commissioner, CGST & Central Excise
Citation: (2024) 15 Centax 354 (Tri.-Cal)
No ST on reimbursement of cost of defective parts replaced during the warranty period: CESTAT
EXCISE & SERVICE TAX ?|? CASE LAW
ST: Confirmation of service tax under the taxable service of 'Management, Maintenance or Repair' cannot be sustained when no consideration was received by appellant from customers for providing services during warranty period even though defective parts replaced free of cost.
Key Details:
Case Name: Hewlett Packard India Sales Pvt. Ltd. vs. Commissioner of Central Excise and Service Tax (LTU), Bangalore
Citation: (2024) 15 Centax 356 (Tri.-Bang)
No ST on amount reimbursed for expense and not received as consideration for providing CHA services: CESTAT
EXCISE & SERVICE TAX ?|? CASE LAW
ST: Service tax not leviable on amount reimbursed for expense and not received as consideration for providing CHA service.
Key Details:
Case Name: International Clearing and Shipping Agency vs. Commissioner of GST and Central Excise
Citation: (2024) 15 Centax 357 (Tri.-Mad)
Revision application before VAT tribunal is maintainable against order passed by DC exercising power of Commissioner: HC
EXCISE & SERVICE TAX ?|? CASE LAW
VAT: Where Deputy Commissioner, suo motto exercising power as delegatee of Commissioner, cancelled VAT registration, application against it to Tribunal must be treated as Revision and maintainable, and it could not be dismissed on ground that appeal should have been preferred
Key Details:
Case Name: Jhalak Exports vs. State of Gujarat
Citation: (2024) 15 Centax 358 (Guj.)
Form 26AS obtained from Income Tax Authorities can be used for best judgment assessment: CESTAT
EXCISE & SERVICE TAX ?|? CASE LAW
ST: Central Excise officer can resort to best judgement assessment suo motu and it is not necessary that an assessee requests for it.
Key Details:
Case Name: Right Resource Management Service vs. Commissioner of CGST
Citation: (2024) 15 Centax 362 (Tri.-Del)
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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