Centaxonline’s Tax Gazette
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Case Chronicles
GST registration can’t be cancelled with retrospective effect just because returns weren’t filed for some period: HC
GST ?|? CASE LAW
GST: Where GST registration of assessee cancelled retrospectively w.e.f. 1-7-2017, assessee closed it's business in March, 2021, impugned show cause notice issued on ground that assessee had not filed returns, impugned notice did not put assessee to notice that registration liable to be cancelled retrospectively, order of cancellation was to be modified to operate w.e.f. 2-9-2021, i.e., date of issue of notice.
Key Details:
Case Name: Ansh Telecom vs. Commissioner Of DGST
Citation: (2024) 18 Centax 165 (Del.)
Biomass/Agro fired boilers not eligible for concessional GST rate if they don’t produce biogas or bio-CNG: HC
GST ?|? CASE LAW
GST: Biomass/agro boilers as well as agro waste fluid thermic heaters did not fall under any category from (a) to (h) of description of goods and assessee was manufacturing boilers/thermal heaters by using non-conventional fuel which would not be qualified for waste to energy plants and devices.
Key Details:
Case Name: Isotex Corporation Pvt. Ltd. vs. Union of India
Citation: (2024) 18 Centax 166 (Guj.)
HC set-aside cancellation order as authorized person left abruptly and assessee was not aware of SCN & couldn’t file reply
GST ?|? CASE LAW
GST: Cause shown for not being able to file reply to show cause notice issued for cancellation of registration was sufficient and as such, assessee deserved opportunity of hearing to be granted in consonance with principles of natural justice.
Key Details:
Case Name: Raghavaiah Thelapalli vs. Assistant Commissioner
Citation: (2024) 18 Centax 168 (A.P.)
Orissa HC directs tax official to decide rectification application filed by assessee
GST ?|? CASE LAW
GST: Where assessee sought direction to to rectify order which was apparent on face of assessment order and pass a rectification order, in interest of justice, departmental authority was to be directed to take a decision on assessee’s application and make necessary correction in assessment order.
Key Details:
Case Name: Santosh Kumar Khandelwal vs. Commissioner Central GST & Central Excise
Citation: (2024) 18 Centax 171 (Ori.)
HC remanded matter as personal hearing wasn’t provided to assessee before issuing adverse order
GST ?|? CASE LAW
GST: Where assessee received a show cause notice which was replied, assessee requested for personal hearing, it was not provided before impugned order was issued, though assessee was unable to check box pertaining to personal hearing while uploading such reply on GST portal, statutory obligation would not stand waived on that account, impugned order was to be set aside.
Key Details:
Case Name: Sathya Furniture vs. Deputy State Tax Officer-1
Citation: (2024) 18 Centax 172 (Mad.)
HC admits writ petition challenging order passed for recovery of service tax from company undergoing through CIRP
GST ?|? CASE LAW
GST: Points of law were required to be decided in writ petition and, therefore, assessee need not be relegated to avail alternate appellate remedy more so, when jurisdiction of second respondent had been questioned.
Key Details:
Case Name: Ramsarup Industries Ltd. vs. Union of India
Citation: (2024) 18 Centax 169 (Cal.)
18% GST to be levied on supply of disposable paper cup being classified under HSN 4823: AAR
GST ?|? CASE LAW
GST: Supply of disposable paper cups as manufactured by applicant is covered under HSN 4823 40 00 and would attract tax at 18%.
Key Details:
Case Name: In Re: Sekandar Sardar
Citation: (2024) 18 Centax 173 (A.A.R. - GST - W.B.)
Entry fee collected from devotees is covered under charitable activities relating to advancement of religion: AAR
GST ?|? CASE LAW
GST: Where entry fee being collected by applicant from visitors/devotees/pilgrims, is covered under charitable activities relating to advancement, therefore, benefit of this Notification No. 12/2017-Central Tax (Rate) dated 28-6-2017 in terms of Serial No. 1 is available to them; applicant is not required to pay any tax under GST Act.
Key Details:
Case Name: In Re: Shri Digamber Jain Sidhkut Chaityalaya Temple Trust
Citation: (2024) 18 Centax 174 (A.A.R. - GST - Raj.)
HC restrained excise dept. from issuing order or appropriating interest liability until matter is taken up by appellate court
EXCISE & SERVICE TAX ?|? CASE LAW
Excise: Appeal filed by assessee against order of Tribunal in so far as it relates to liability to pay interest on delayed payment pending consideration, therefore, Revenue is restrained from issuing any orders or from appropriating the interest liability from and out of sum lying with Revenue until matter is taken up by appellate court.
Key Details:
Case Name: Eicher Motors Ltd. vs. Assistant Commissioner of Central Tax and Central Excise
Citation: (2024) 18 Centax 158 (Mad.)
领英推荐
Cenvat credit cannot be denied at recipient’s end without any legal basis: CESTAT
EXCISE & SERVICE TAX ?|? CASE LAW
Excise/Cenvat: Job-worker has rightly availed Cenvat credit of duty collected from them by manufacturer who has availed area based exemption notification by virtue of Rule 12 of Cenvat Credit Rules, 2004.
Key Details:
Case Name: E-Mox Device Company vs. Commissioner of GST and Central Excise
Citation: (2024) 18 Centax 159 (Tri.-Mad)
Construction of boundary wall & tower within port area is exempted from service tax: CESTAT
EXCISE & SERVICE TAX ?|? CASE LAW
ST: Assessee being sub-contractor of main contractor, not liable to pay any service tax for construction of boundary wall and tower within port area as per exemption Notification No. 25/2007-ST, dated 22.05.2007.
Key Details:
Case Name: Jay Kishan Engineers vs. Commisioner of Central Excise & Service Tax
Citation: (2024) 18 Centax 160 (Tri.-Ahmd)
No unjust enrichment if pre-deposit made by assessee in CESTAT stood extinguished due to IBC approved resolution plan: HC
EXCISE & SERVICE TAX ?|? CASE LAW
Excise: Consequent to approval of Resolution Plan by NCLT under Insolvency and Bankruptcy Code, 2016, claim of department from insolvent assessee which is not a part of said plan, stood extinguished; Amount deposited by assessee as pre-deposit to be refunded along with applicable statutory interest.
Key Details:
Case Name: Orissa Manganese and Minerals Ltd. vs. Commissioner, Central Goods and Service Tax and Central Excise
Citation: (2024) 18 Centax 161 (Jhar.)
HC can’t interfere with finding of facts in course of exercising powers under Section 35G of Central Excise Act, 1944
EXCISE & SERVICE TAX ?|? CASE LAW
Excise: No iota of material or evidence support Department's allegation that other incidental and ancillary activities carried out with stators before it was affixed to compressors making it usable; Moreover, said allegations being factual in nature, this Court cannot interfere with finding of facts in course of exercising powers under Section 35G of Central Excise Act, 1944.
Key Details:
Case Name: Commissioner of Central Excise vs. Shriram Refrigeration Industries
Citation: (2024) 18 Centax 163 (Telangana)
HC remanded matter as there was no proof of service of order on assessee; also directed to provide opportunity to contest demand
EXCISE & SERVICE TAX ?|? CASE LAW
ST: Issue arising in impugned assessment decided in favour of the petitioner by High Court and confirmed by Supreme Court, petitioner should be provided with opportunity to contest tax demand; matter remanded.
Key Details:
Case Name: Salcomp Manufacturing India Pvt. Ltd. vs. Commissioner, CGST and Central Excise
Citation: (2024) 18 Centax 162 (Mad.)
No penalty if duty demand raised against vendor was settled under SVLDRS Scheme, 2019: CESTAT
EXCISE & SERVICE TAX ?|? CASE LAW
Excise: Since if appellants had applied under SVLDRS, they would have paid nil liability in view of section 124(i)(b) of Finance Act, 1994 dealing with Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules 2019, vis-à-vis clarificatory Circular No. 1071/4/2019-CX.8 dated 27-8-2019, penalty set aside.
Key Details:
Case Name: Siemens Ltd. vs. Commissioner of Central Excise
Citation: (2024) 18 Centax 164 (Tri.-Bom)
Legal Beacon
Is It Possible To Upload Credit Notes After 30th November Under GST? — An Analysis
GST ?|? OPINION ?|? (2024) 18 Centax 175 (Article)
Can we declare GST credit note in returns even after 30th November of the subsequent financial year? The author has tried to analyse and deep dive this aspect in the below article.
Author
Mayank A Jain
Chartered Accountant
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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