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
Govt. levied ADD on import of “Welded Stainless-Steel Pipes and Tubes” from Thailand and Vietnam
CUSTOMS ?|? CIRCULARS & NOTIFICATIONS
The Government has issued notification to levy anti-dumping duty on “Welded Stainless-Steel Pipes and Tubes” when originating in, or exported from Thailand and Vietnam. The anti-dumping duty imposed under this notification shall be levied for a period of five years.
Key Details:
Statute Number: NOTIFICATION NO. 23/2024-CUSTOMS (ADD)
Date of Statute: 04-11-2024
Case Chronicles
Dept. can't invoke revisional jurisdiction and pass order without notifying or granting any opportunity of hearing to assessee: HC
GST ?|? CASE LAW
GST: Where after appeal filed by assessee was allowed in favour of assessee, respondent invoked revisional jurisdiction under section 108 and passed impugned order without notifying or granting any opportunity of hearing to assessee, same could not be sustained.
Key Details:
Case Name: BVM Trans Solutions Pvt. Ltd. vs. Commercial Tax Officer
Citation: (2024) 23 Centax 423 (Kar.)
HC directed dept. to release goods due to vehicle diversion from human error, not deliberate action
GST ?|? CASE LAW
GST: Detention of vehicle and goods were set aside when driver of vehicle was carrying required e-way bills and tax invoices to deliver goods but took a wrong turn at late night.
Key Details:
Case Name: Transways India Transport vs. Joint Commissioner of Commercial Taxes
Citation: (2024) 23 Centax 360 (Kar.)
Appellate Authority can’t dismiss appeal without considering grounds raised in memo of appeal
GST ?|? CASE LAW
GST: Appellate Authority has a duty and an obligation to examine grounds raised by appellant in memorandum of appeal and decide issue on merits even if appeal is filed ex parte.
Key Details:
Case Name: Silverline vs. State of Bihar
Citation: (2024) 23 Centax 359 (Pat.)
Matter remanded as no contrary evidence was produced by AO to prove sales suppression
GST ?|? CASE LAW
GST: Where assessee’s explanation of higher electricity consumption despite lower turnover was due to necessary cold storage operations during COVID-19 period, absence of contrary evidence to prove sales suppression warranted reconsideration of GST demand.
Key Details:
Case Name: S.P. Mani and Mohan Diary (India) Pvt. Ltd. vs. Assistant Commissioner (ST) (FAC) (Inspection)
Citation: (2024) 23 Centax 356 (Mad.)
Revocation of voluntary cancellation of registration without issuance of any SCN could not be sustained: HC
GST ?|? CASE LAW
GST: Application for voluntary cancellation of registration having been accepted by cancelling GST registration, revocation of voluntary cancellation of registration without issuance of any show cause notice and without supplying documents based on which such revocation was ordered, being contrary to principles of natural justice, could not be sustained.
Key Details:
Case Name: Om Impex vs. State of Maharashtra
Citation: (2024) 23 Centax 442 (Bom.)
HC remanded matter as appeal was dismissed without reviewing delay condonation affidavit
GST ?|? CASE LAW
GST: Set aside of appellate order dismissing appeal as time-barred despite filing within condonable period, with direction to reconsider appeal on merits and pre-deposit requirement.
Key Details:
Case Name: Sri Om Traders vs. State of Karnataka
Citation: (2024) 23 Centax 354 (Kar.)
Cancellation of GST registration to be set aside due to lack of reasons after issuing SCN
GST ?|? CASE LAW
GST: Cancellation of GST registration without assigning reasons for non-filing of returns is invalid being a non-speaking order showing non-application of mind.
Key Details:
Case Name: Rakib Sarkar vs. Union of India
Citation: (2024) 23 Centax 353 (Gau.)
Right to file appeal can't be taken away just because entire amount of demand has been paid
GST ?|? CASE LAW
GST: Where petitioner paid entire amount of demand issued under section 129(3) of GST Act, portal was not accepting appeal against order of which demand paid entirely, right to file appeal cannot be taken away merely because petitioners have paid entire amount, writ petitions were to be disposed of giving liberty to petitioner to file appeal.
Key Details:
Case Name: TNS Express Pvt Ltd. vs. State of Assam
Citation: (2024) 23 Centax 338 (Gau.)
Authority must reassess ITC refund claim for SEZ supplies as per CBIC notification extending limitation period
GST ?|? CASE LAW
GST: Limitation period for GST refund claims extended, excluding March 1, 2020 to February 28, 2022 due to CBIC notification, allowing reconsideration of previously time-barred applications.
Key Details:
Case Name: Supernova Engineers Ltd. vs. Joint Commissioner
Citation: (2024) 23 Centax 337 (Guj.)
Blocking of ITC to be set aside as dept. felt in error in describing/categorizing supplier as non-existent: HC
GST ?|? CASE LAW
GST: Where electronic credit ledger of assessee was blocked by invoking Rule 86A of CGST Rules, impugned order did not contain independent or cogent reasons to believe except that registered person/ supplier found to be non-existent or not to be conducting any business from registered place, impugned order was to be set aside.
Key Details:
Case Name: Lead Factory vs. Assistant Commissioner of Commercial Taxes
Citation: (2024) 23 Centax 334 (Kar.)
Matter remanded to adjudicating authority to decide if garbage collection falls under solid waste management
EXCISE & SERVICE TAX ?|? CASE LAW
Excise/ST: Determination of whether supply of manpower and auto tippers for garbage collection constitutes exempt solid waste management services under Notification No. 25/2012-ST requires factual appreciation by adjudicating authority.
Key Details:
Case Name: Sapthagiri Cleaning Services vs. Joint Commissioner of Central Tax
Citation: (2024) 23 Centax 358 (Kar.)
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.
The Renowned ??????-?????????? is now '????????????’!
Introducing ????????????????????????.??????.
It combines our Editorial legacy of ???? ?????????? and our Research legacy of ???? ?????????? with the latest technology.
Offering reliance and expertise as consistently as ever.
Experience a century’s expertise of tax laws with a 7-day FREE TRIAL: https://centax.one/I5Fj
????????????????
? ???????????????????? ????????????
? ????-?????????? ???????????? ???????????? ???????????????? ???? ??.??. ????????’?? ?????? ??????????
? ????????-???????? ?????????????????? ???? ???????? ????????, ????????????????, ??????.
? ??.???? ???????? ???????? ???????? ???????? ?????? 1940?? ???????? ??????????????????
? ???????????? ?????????????? ????????, ??????????, ?????????????????? & ??????????????????????????, ?????? & ?????????????? ????????????
? ?????? ???????????????????????? ?????????? ?????? ??????, ??????????????, ???????????? & ??????????????-??????