Centaxonline’s Tax Gazette
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Statutory Scope
Time period for export of Broken Rice to Senegal and Gambia extended for 2 months: Notification
FOREIGN TRADE POLICY ?|? CIRCULARS & NOTIFICATIONS
The DGFT has issued notification to provide that time period for export of Broken Rice to Senegal and Gambia through NCEL is extended for 2 months upto 31st January, 2025.
Key Details:
Statute Number: NOTIFICATION NO. 42/2024-25
Date of Statute: 05-12-2024
Case Chronicles
Order dismissing appeal as time-barred set aside due to lack of finding on the date of communication of order to assessee: HC
GST ?|? CASE LAW
GST: Since as per Section 107(1) limitation shall start running from communication of order, appellate order dismissing appeal as time barred was to be set aside and matter was to be remitted back to appellate authority as limitation was counted from date of order and there was no finding recorded with regard to date of communication of order to assessee.
Key Details:
Case Name: V.R. India Trader vs. State of Rajasthan
Citation: (2024) 24 Centax 374 (Raj.)
Bail to be granted to applicant as no incriminating material had been recovered and trial was likely to take some time: HC
GST ?|? CASE LAW
GST: Where applicant, a transgender person, was arrested in connection with a complaint alleging running of fake firms and availing ITC fraudulently, since no incriminating material had been recovered against applicant and trial was likely to take some time, applicant was to be granted regular bail.
Key Details:
Case Name: Badal Gour vs. Union of India
Citation: (2024) 24 Centax 381 (Chhattisgarh)
Order denying ITC on demo car could not be sustained as CBIC clarified that ITC would be allowed on demo cars: HC
GST ?|? CASE LAW
GST: Where assessee was denied ITC on vehicles which were initially used as demo vehicles, in view of circulars issued by CBIC clarifying availability of ITC on demo vehicles, such order denying ITC could not be sustained.
Key Details:
Case Name: BMW India Pvt. Ltd. vs. Appellate Authority for Advance Ruling for the State of Haryana
Citation: (2024) 24 Centax 382 (P&H.)
Matter to be remanded to consider condonation application due to the unavoidable health condition of the proprietor's husband: HC
GST ?|? CASE LAW
GST: Where assessee could not file appeal in time due to unavoidable health condition of husband of proprietor and appeal filed with delay was dismissed in arbitrary manner, Appellate Authority was to be directed to consider application of assessee for condonation of delay on merit.
Key Details:
Case Name: Dola Bharati vs. State of West Bengal
Citation: (2024) 24 Centax 383 (Cal.)
CESTAT remanded matter to determine whether goods were provisionally released or assessments were provisional
CUSTOMS ?|? CASE LAW
Customs: Where adjudication order denying amnesty under Section 28(5) of Customs Act, 1962 was not clear as to whether goods were provisionally released or assessment were provisional, matter remanded to decide nature of proceedings, and if assessment was not provisional, allow benefit of Sections 28(5) and 28(6).
Key Details:
Case Name: Karnawat International Pvt Ltd vs. Commissioner of Customs, Mundra
Citation: (2024) 25 Centax 24 (Tri.-Ahmd)
No penalty on customs broker as KYC documents of importer were obtained and broker cooperated with the department: CESTAT
CUSTOMS ?|? CASE LAW
Customs: Regulation 10(n) of the CBLR, 2018 is not violated when Customs Broker obtained all KYC documents of importer and produced them along with authorisation from importer and cooperated with department.
Key Details:
Case Name: Mahavir Logistics vs. Commissioner of Customs (Airport & General), New Delhi
Citation: (2024) 25 Centax 25 (Tri.-Del)
No suppression if all documents and reconciliation statement were submitted; order invoking the extended period to be set aside: HC
CUSTOMS ?|? CASE LAW
Customs: Show-cause notices and adjudication order invoking extended limitation period set aside where assessee had submitted all documents during inquiry.
Key Details:
Case Name: Gail (India) Ltd. vs. Union of India
Citation: (2024) 25 Centax 39 (Guj.)
Limitation period for claiming SAD refund would start from the date of duty adjustment after final assessment: CESTAT
CUSTOMS ?|? CASE LAW
Customs: Limitation period of one year for claiming refund of SAD under Notification No. 102/2007-Cus., dated 14-9-2007 was to be reckoned from date of adjustment of duty after final assessment and not from date of payment of duty on provisional assessment basis.
Key Details:
Case Name: Shirdi Steel Traders vs. Commissioner Of Customs, Jamnagar (Prev), Gujarat
Citation: (2024) 25 Centax 5 (Tri.-Ahmd)
CESTAT held that the limitation period for claiming SAD refund starts from the date of duty adjustment after final assessment
CUSTOMS ?|? CASE LAW
Customs: Limitation period of one year for filing claim for refund of SAD under Notification No. 102/2007-Cus., dated 14-9-2007 was to be reckoned from date of final assessment and not from date of payment of provisional duty.
Key Details:
Case Name: Commisioner vs. Shirdi Steel Traders
Citation: (2024) 25 Centax 6 (Guj.)
New service spares imported for free-of-charge replacement to be valued by Residual Value Method under Rule 9: AAR
CUSTOMS ?|? CASE LAW
Customs: New service spares import for free-of-charge replacement of defective parts/goods could be valued by Residual Value Method under Rule 9 of Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 where foreign exporter collecting all available financial information from their financial statements on production and fabrication costs, general expenses, and profit.
Key Details:
Case Name: In Re: Arista Networks Ltd.
Citation: (2024) 25 Centax 51 (A.A.R. - Cus. - Del.)
Furniture/Display Cases imported in SKD/CKD form have essential character of furniture & classifiable under Heading 9403: AAR
CUSTOMS ?|? CASE LAW
Customs: Furniture/Display Cases, import from Singapore in SKD/CKD form, to be assembled to make complete finished sets for use in museum, have essential character of complete and finished furniture/display classifiable under Heading 9403 and at 8-digit level according to their respective composition; exemption under ASEAN-India Free Trade Agreement available if conditions of Notification No. 81/2020-Customs (NT) dated 21-8-2020 complied with.
Key Details:
Case Name: In Re: Mahavir Jain Aradhna Kendra
Citation: (2024) 25 Centax 52 (A.A.R. - Cus. - Mum.)
Service tax is payable on providing computer education services to economically weaker sections on behalf of Corporation: HC
EXCISE & SERVICE TAX ?|? CASE LAW
ST: Service tax is payable when Corporation is availing the services of petitioners to render computer education to persons belonging to economically weaker section but payment is made by Corporation to petitioners.
Key Details:
Case Name: Vasundhara A.G.K. vs. Bruhath Bangalore Mahanagara Palike
Citation: (2024) 25 Centax 26 (Kar.)
Conversion of fuller’s earth into activated bleaching earth amounts to manufacturing: CESTAT
EXCISE & SERVICE TAX ?|? CASE LAW
Excise: Crushing Fuller’s earth clay lumps to powder and subjecting them to mechanical process including chemical treatment and increasing its bleaching potential, amounted to manufacture of Activated Bleaching Earth as defined in Section 2(f) of Central Excise Act, 1944.
Key Details:
Case Name: Saroj Chemicals (P) Ltd. vs. Commissioner (Appeals)
Citation: (2024) 25 Centax 4 (Telangana)
Area-based exemption would be available if new industrial unit was established and production started before 31.03.2017: CESTAT
EXCISE & SERVICE TAX ?|? CASE LAW
Excise: Assessee is eligible for benefit of Notification No.20/2007-C.E. when it is clearly established that they have established a new industrial unit and commenced production prior to 31.03.2017.
Key Details:
Case Name: Sriram Fasteners vs. Commissioner of CGST & CX, Shillong
Citation: (2024) 25 Centax 7 (Tri.-Cal)
HC remanded matter to CESTAT for acting on irrelevant materials regarding eligibility for area-based exemption: HC
EXCISE & SERVICE TAX ?|? CASE LAW
Excise: Matter is remanded to CESTAT when CESTAT has not considered some vital and material evidence and acted upon irrelevant materials to hold in favour of Assessee.
Key Details:
Case Name: Commissioner of Central Goods & Services Tax and Central Excise, Shillong vs. Sriram Fasteners
Citation: (2024) 25 Centax 8 (Meghalaya)
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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