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Statutory Scope
CBIC notified exchange rates effective from April 5th, 2024: Notification
CUSTOMS ?|? CIRCULARS & NOTIFICATIONS
The Central Board of Indirect Taxes and Customs has notified the rate of exchange of conversion of the foreign currencies into Indian currency or vice versa, with effect from 5th April 2024, for import and export of goods.
Key Details:
Statute Number: NOTIFICATION NO. 27/2024
Date of Statute: 04-04-2024
Case Chronicles
HC quashed assessment order as assessee didn’t participate in proceedings due to negligence of his GST consultant
GST ?|? CASE LAW
GST: Where assessee was unaware of assessment proceedings until bank attachment order was communicated and also assessee had engaged a consultant for GST compliance, who failed to keep assessee informed, solely on reason that assessee should be provided opportunity of being heard, impugned order was to be quashed subject to condition that assessee remits 10 percent of disputed tax demand.
Key Details:
Case Name: A. Kumar Hardwares vs. State Tax Officer
Citation: (2024) 17 Centax 80 (Mad.)
Entire proceeding where whole salary paid to seconded employees was treated as taxable supply to be stayed: HC
GST ?|? CASE LAW
GST: Where entire salary paid to seconded employees by assessee was treated as a taxable supply by impugned order, entire proceeding was to be stayed on challenge before High Court.
Key Details:
Case Name: Hyundai Motor India Ltd. vs. Additional Commissioner
Citation: (2024) 17 Centax 83 (Mad.)
HC dismissed writ petition as same was filed seeking relief which was earlier withdrawn by assessee
GST ?|? CASE LAW
GST: Where assessee seeks refund of input tax credit, assessee having unconditionally withdrawn earlier petition and liberty being specifically declined to assessee, assessee precluded from filing instant petition seeking same relief which was earlier withdrawn by assessee therefore Instant petition was barred on principle of issue of estoppel and as such petition was not maintainable and same was consequently dismissed.
Key Details:
Case Name: Jetibai Grandsons Services India Pvt. Ltd. vs. Union Of India
Citation: (2024) 17 Centax 84 (Del.)
HC directs AO to consider preliminary issue of applicability of Section 52 before proceeding to adjudicate SCN
GST ?|? CASE LAW
GST: Where petitioner-assessee had raised an issue of maintainability of alleged demand on ground that Section 52 was not applicable and more particularly considering nature of business and transaction involved,it would be appropriate that adjudicating officer considered same as preliminary issues and decide it in accordance with law; matter remanded.
Key Details:
Case Name: NCDEX Markets Ltd. vs. Union of India
Citation: (2024) 17 Centax 85 (Bom.)
Order to be set aside since AO didn't take note of exemption notification & no personal hearing was granted: HC
GST ?|? CASE LAW
GST: Where per assessee, goods dealt with on assessee's market place were exempted goods under Notification No.2/2017-Central Tax (Rate), dated 28-6-2017, revenue submitted goods not fully exempt as per Notification No.1/2017-Central Tax (Rate), dated 28-6-2017, assessee did not raise issue relating to exemption before assessing officer, assessing officer also did not take note of above notifications, impugned order was to be set aside.
Key Details:
Case Name: Tiruchengode Agricultural Producers Co-op. Marketing Society Ltd. vs. State Tax Officer
Citation: (2024) 17 Centax 89 (Mad.)
Issue of levy of GST on residential accommodation should be viewed from perspective of recipient of service: HC
GST ?|? CASE LAW
GST: Running private ladies hostels by providing residential accommodation and food to college students and working women on monthly basis with reasonable tariffs was exclusively for residential purpose; condition prescribed to claim exemption, viz., 'residential dwelling for use as residence' has been fulfilled and, hence, said services are covered under Entry Nos.12 and 14 of Notification No. 12/2017-Central Tax (Rate) dated June 28, 2017 and, hence, exempted from levy of GST.
Key Details:
Case Name: Thai Mookambikaa Ladies Hostel vs. Union of India
Citation: (2024) 17 Centax 88 (Mad.)
HC quashed order as assessee wasn’t heard before issuing demand for differences in GSTR-2A & GSTR-3B
GST ?|? CASE LAW
GST: Solely with a view to provide an opportunity to assessee to contest tax demand on merits, order demanding tax was to be quashed subject to assessee remitting 10% of disputed tax demand as agreed to within fifteen days.
Key Details:
Case Name: Preetha vs. Deputy Commercial Tax Officer
Citation: (2024) 17 Centax 86 (Mad.)
Exporter can’t be disadvantaged by rejecting request for conversion of shipping bill if export of goods wasn’t disputed: CESTAT
CUSTOMS ?|? CASE LAW
Customs: Conversion to drawback shipping bills could not be rejected as time barred on basis of CBEC Circular, especially where exporter had given plausible explanation for omission to file drawback shipping bills; exporter could not be disadvantaged by refusing conversion when export of goods was not disputed and there was no evidence of violation of provisions of law.
Key Details:
Case Name: Gupta Enterprises vs. Commissioner of Customs (Seaport-Exports)
Citation: (2024) 17 Centax 77 (Tri.-Mad)
HC directs assessee to file statutory appeal as dispute related to confiscation of goods by customs was question of fact
CUSTOMS ?|? CASE LAW
Customs : Where dispute relating to confiscation and detention of goods from passenger’s baggage turned on questions of fact and related to action against group of persons, appropriate remedy for passengers was to file statutory appeals instead of writ petitions; as writ petitions were filed within limitation period, time taken in their prosecution to be excluded for limitation for presenting statutory appeals.
Key Details:
Case Name: Muhamed Basith vs. Joint Commissioner of Customs
Citation: (2024) 17 Centax 79 (Mad.)
Interest is payable on whole amount of redemption charges and penalty deposited for filing appeal before CESTAT: HC
CUSTOMS ?|? CASE LAW
Customs: Although department is liable to pay interest on refund only of pre-deposit of 7.5% of redemption fine and penalty statutorily required for filing appeal, but Revenue cannot enrich itself at cost of noticee by retaining full redemption fine and penalty pre-deposited by noticee; hence, direction given for 6% per annum rate on pre-deposit of whole amount of redemption charges and penalty till date of its refund.
Key Details:
Case Name: Raj Kumar Batra vs. Commissioner of Customs (Preventive)
Citation: (2024) 17 Centax 73 (Del.)
Show cause notice issued for non-payment of service tax beyond period of five years was not maintainable: CESTAT
EXCISE & SERVICE TAX ?|? CASE LAW
ST: Show cause notice issued beyond period of five years not maintainable.
Key Details:
Case Name: Desein Pvt. Ltd. vs. Commissioner of Service Tax
Citation: (2024) 17 Centax 76 (Tri.-Del)
No service tax liability on transportation of goods if consignment notes were not issued: CESTAT
EXCISE & SERVICE TAX ?|? CASE LAW
ST: Demand of service tax under category of GTA not sustainable as assessee had not issued consignment notes by and as it qualified for exemption under section 66D of Finance Act.
Key Details:
Case Name: Sitaram Jaggnath Prasad Sihotia vs. Commissioner (Appeals), Customs, Central Excise & CGST
Citation: (2024) 17 Centax 75 (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.
The Essentials on GST & Customs Law as Amended by the Finance Act 2024
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