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
Effective date of GST provisions of Finance (No. 2) Act, 2024 is notified: Notification
GST ?|? CIRCULARS & NOTIFICATIONS
The CBIC has issued notification to provide that the provisions of sections 118, 142, 148 and 150 of the Finance (No. 2) Act, 2024 shall come into force from 27th September, 2024. However, the provisions of sections 114 to 117, 119 to 141, 143 to 147, 149 and 151 to 157 of the said Act shall come into force from 1st November, 2024.
Key Details:
Statute Number: Notification No. 17/2024–Central Tax
Date of Statute: 27-09-2024
10% export duty on Rice in the husk (paddy or rough), Parboiled Rice and Husked (brown) rice: Notification
CUSTOMS ?|? CIRCULARS & NOTIFICATIONS
The CBIC has issued notification to provide that 10% export duty shall be levied on export of "Rice in the husk (paddy or rough)", "Husked (brown) rice" and "Rice, parboiled".
Key Details:
Statute Number: NOTIFICATION NO. 44/2024-CUSTOMS
Date of Statute: 27-09-2024
Govt. levied ADD on import of “Anodized Aluminium Frames for Solar Panels/Modules”
CUSTOMS ?|? CIRCULARS & NOTIFICATIONS
The Government has issued notification to provide that anti-dumping duty shall be levied on import of “Anodized Aluminium Frames for Solar Panels/Modules” when originating in, or exported from China PR for a period of five years.
Key Details:
Statute Number: NOTIFICATION NO. 16/2024-CUSTOMS (ADD)
Date of Statute: 27-09-2024
Case Chronicles
CCI instructed DGAP to further investigate discrepancies in saleable area as initial investigation had affirmed profiteering
GST ?|? CASE LAW
GST: Where initial investigation had affirmed respondent builder's failure to pass on full GST benefits, Applicant challenges had led to directive from Competition Commission of India, instructing DGAP to further investigate discrepancies in saleable area, NAA directive compliance, manipulated turnover claims, forensic audit, and GST benefit re-verification, and had mandated cooperation from both parties.
Key Details:
Case Name: Rajeev Goyal vs. Prateek Infra Projects India Pvt. Ltd.
Citation: (2024) 22 Centax 528 (CCI)
HC directed AO to issue refund which was withheld despite order of appellate authority
GST ?|? CASE LAW
GST: Department could not withhold refund which had been directed to be issued by Appellate Authority unless same was otherwise stayed by a superior forum.
Key Details:
Case Name: Mandy Enterprises vs. Deputy Commissioner, CGST Division
Citation: (2024) 22 Centax 534 (Del.)
HC dismissed writ as no merit in condonation of delay application as Sec. 107 prescribes specific limitation period for filing appeals
GST ?|? CASE LAW
GST: Section 107 of CGST Act operates as a complete code in itself, explicitly delineating limitation periods for filing appeals and implicitly excluding application of general limitation provisions such as section 5 of Limitation Act; Delay in filing appeal cannot be condoned beyond prescribed period of limitation in Act.
Key Details:
Case Name: Umair Traders vs. State of U.P.
Citation: (2024) 22 Centax 538 (All.)
No prior authorization is required for conducting assessment based on inspection or audit: HC
GST ?|? CASE LAW
GST: Prior authorization is not required for conducting assessment based on inspection or audit as per section 63 of APGST/CGST Act, 2017.
Key Details:
Case Name: Sri Srinivasa Lorry Transport vs. Assistant Commissioner ST
Citation: (2024) 22 Centax 537 (A.P.)
Order issued for cancellation of GST registration without mentioning particulars of violation is bad in law: HC
GST ?|? CASE LAW
GST: Order cancelling registration was not sustainable when details, particulars, etc., as regards alleged violation of rule 86B were not mentioned either in show cause notice or in order; registration was to be restored.
Key Details:
Case Name: Mohammed Sadiq vs. Superintendent
Citation: (2024) 22 Centax 535 (Kar.)
HC quashes order passed by authority as it relied upon a report that wasn’t shared with petitioner
GST ?|? CASE LAW
GST: Where Verification Report was relied upon in adjudication order, but same was not referred to in show cause notice and not provided to petitioner, impugned order was to be quashed and set aside.
Key Details:
Case Name: FIS Payment Solutions and Services India Pvt. Ltd. vs. Union of India
Citation: (2024) 22 Centax 533 (Bom.)
HC remanded matter as revenue rejected refund claim despite assessee duly responding to SCN
GST ?|? CASE LAW
GST: Where revenue passed order rejecting assessee’s claim for a refund, on grounds that assessee did not respond to show cause notice, remarks in said order, which claims that assessee did not respond to show cause notice or provide FIRC details, reflects a total non-application of mind on part of revenue as assessee had replied to notice and have also submitted required details, thus, matter was to be remanded back to revenue.
Key Details:
Case Name: Claritrics India Pvt. Ltd. vs. Assistant Commissioner (ST)
Citation: (2024) 22 Centax 532 (Mad.)
Cancellation of GST registration to be effective from date of SCN as assessee wasn’t aggrieved by cancellation: HC
GST ?|? CASE LAW
GST: Cancellation of registration could not be made effective retrospectively when reasons for such cancellation were not provided in Show Cause Notice but were provided in order of cancellation; cancellation of registration would be effective from date of issuance of SCN.
Key Details:
Case Name: Balaji Industries (Vipin Kumar) vs. Principal Commissioner CGST Delhi North Commissionerate
Citation: (2024) 22 Centax 530 (Del.)
HC remanded matter as appeal was dismissed solely on ground of non-filing of certified copy of order within time
领英推荐
GST ?|? CASE LAW
GST: Non-filing of certified copy within time in electronically filed GST appeal is technical error; appeal should not be dismissed solely on this ground.
Key Details:
Case Name: Ap Machine Tools vs. Additional Commissioner Grade-2
Citation: (2024) 22 Centax 529 (All.)
Registered persons entitled to take ITC in any return under section 39 filed up to 30-11-2021: HC
GST ?|? CASE LAW
GST: Registered person was entitled to take input tax credit in any return under section 39 filed up to 30-11-2021.
Key Details:
Case Name: Sushee Infra and Mining Ltd. vs. Union of India
Citation: (2024) 22 Centax 515 (Gau.)
SC grants bail to an accused in a CGST Act offence who was in custody for several months
GST ?|? CASE LAW
GST: Where Petitioner was in custody since 18-10-2023 under sections 132(1)(b),132(1)(f), in view of period of incarceration, nature of allegations which relate to documentary evidence, completion of investigation, filing of challan and trial may take some time, bail was to be granted to petitioner.
Key Details:
Case Name: Saurabh Kumar vs. State of Madhya Pradesh
Citation: (2024) 22 Centax 536 (S.C.)
Owner of warehoused goods is entitled to benefit of relinquishment of title before order for home consumption: CESTAT
CUSTOMS ?|? CASE LAW
Customs: Owner of warehoused goods is entitled to benefit of relinquishment of title as provided under Section 68 ibid. read with proviso thereof when relinquishment of title is made by owner before order for home consumption is passed and on date of such relinquishment, no case of any offence committed by owner is made out.
Key Details:
Case Name: John Energy Ltd. vs. Commissioner of Customs, Visakhapatnam
Citation: (2024) 22 Centax 523 (Tri.-Hyd)
Best judgment assessment is not to be resorted to when assessee maintained proper records of transactions and filed returns: CESTAT
EXCISE & SERVICE TAX ?|? CASE LAW
ST: Stipulated event for completion of service i.e., supply of crude oil/gas by assessee to ONGC when not achieved and assessee not received any consideration, determination of taxable turnover is erroneous and against proviso to Rule 3 of Point of Taxation Rules, 2011.
Key Details:
Case Name: B.G. Shirke Oil & Gas India Pvt. Ltd. vs. Commissioner of Central Tax, Visakhapatnam
Citation: (2024) 22 Centax 522 (Tri.-Hyd)
Promotion and marketing of Lotteries is not leviable to service tax under Business Auxiliary Service: SC
EXCISE & SERVICE TAX ?|? CASE LAW
ST: Lotteries of State Government - Promotion and marketing of Lotteries is not leviable to service tax under Business Auxiliary Service.
Key Details:
Case Name: N.V. Marketing Pvt. Ltd. vs. CST, Delhi
Citation: (2024) 22 Centax 524 (S.C.)
Demand raised by invoking extended period is rightly dropped as all relevant facts were in knowledge of authorities: CESTAT
EXCISE & SERVICE TAX ?|? CASE LAW
ST: Demand is rightly dropped as all relevant facts were in knowledge of authorities when first show cause notice issued and while issuing second show cause notice, same/similar facts could not be taken as suppression of facts on part of assessee.
Key Details:
Case Name: Vijay Mining & Infra Corp. Pvt. Ltd. vs. Commissioner of Central Tax, Hyderabad
Citation: (2024) 22 Centax 525 (Tri.-Hyd)
Supply of ISO Tankers on lease/rental basis by foreign suppliers to assessee would amount to deemed sale: CESTAT
EXCISE & SERVICE TAX ?|? CASE LAW
ST: Supply of ISO Tankers on lease/rental basis by foreign suppliers to assessee would amount to a deemed sale under Article 366 (29A) of Constitution as the assessee throughout had effective control and possession over the ISO Tankers.
Key Details:
Case Name: SRF Ltd. vs. Commissioner LTU, New Delhi
Citation: (2024) 22 Centax 468 (Tri.-Del)
Resin Impregnated paper arising as an intermediate product is excisable as it is marketable: CESTAT
EXCISE & SERVICE TAX ?|? CASE LAW
Excise: Resin impregnated paper arising as an intermediate product during course of manufacture and used captively in finished products viz. plain bagasse particle board and pre-laminated bagasse particle board, which were cleared after availing benefit of exemption, was marketable and leviable to Central Excise duty.
Key Details:
Case Name: Ecoboard Industries Ltd. vs. Commissioner of C.E. & S.T., Pune-III
Citation: (2024) 22 Centax 520 (Tri.-Bom)
Legal Beacon
Customs Brokers Licensing Regulations (CBLR), 2018 - Obligations of Customs Broker
CUSTOMS ?|? OPINION ?|? (2024) 22 Centax 539 (Article)
The Central Board of Indirect Taxes and Customs, in exercise of the powers conferred by sub-section (2) of section 146 of the Customs Act,1962 and in suppression of the Customs Brokers Licensing Regulations, 2013 has brought Customs Brokers Licensing Regulations, 2018 vide Notification No.41/2018-Cus. (N.T.) dated 14-05-2018.
Author
Ramesh Chandra Jena
B.A. (Hons.), M.A. (Eco.), D.M.M., LL.B. Advocate & Tax Consultant
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?? ???????? ??????????????????
? ???????????? ?????????????? ????????, ??????????, ?????????????????? & ??????????????????????????, ?????? & ?????????????? ????????????
? ?????? ???????????????????????? ?????????? ?????? ??????, ??????????????, ???????????? & ??????????????-??????