Centaxonline’s Tax Gazette
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Case Chronicles
HC directed assessee to approach appellate authority against order passed u/s 73 & uploaded under “additional notices”
GST ?|? CASE LAW
GST: Where assessee challenged order passed under section 73 of CGST Act, complained he had no notice of proceeding as all notices were uploaded in drop down menu of Dashboard under tab “additional notices” in portal, without going into controversy, whether same constitute adequate service in terms of section 169(1)(d) of CGST Act, assessee was to be directed to approach appellate authority.
Key Details:
Case Name: Sitangshu Sekhar Masanta vs. State of West Bengal
Citation: (2024) 21 Centax 458 (Cal.)
Recovery proceedings to be kept in abeyance till final decision of SC on issue of levy of GST on mining activities: HC
GST ?|? CASE LAW
GST: Where assessee filed writ petition challenging levy of tax under reverse charge mechanism on mining activity, recovery proceedings pursuant to order levying tax on reverse charge mechanism were to be kept in abeyance pending disposal of appeal by Supreme Court.
Key Details:
Case Name: Tvl. Sri Mahalakshmi Blue Metal vs. State Tax Officer-1 (Ins)
Citation: (2024) 21 Centax 461 (Mad.)
AAR allowed ITC on providing transportation facility to ensure safety and security of women employees
GST ?|? CASE LAW
GST: Where it is obligatory on part of applicant-assessee to provide transport facilities to women employees working beyond 8.00 PM and as per proviso to section 17, input tax credit shall be available in respect of such goods or services or both, where it is obligatory for an employer to provide same to its employees under any law for time being in force.
Key Details:
Case Name: In re: CMA CGM Global Business Services (India) Pvt. Ltd.
Citation: (2024) 21 Centax 332 (A.A.R. - GST - T.N.)
HC remanded matter as assessee was under impression that no further demand was due and payable
GST ?|? CASE LAW
GST: Where initially demand against assessee was dropped vide order in ASMT 12, and assessee being under impression that no further demand was due and payable, failed to notice subsequent notices resulting in passing of impugned order confirming demand, in peculiar circumstances of instant case, order confirming demand was to be set aside and matter was to be remanded.
Key Details:
Case Name: Tvl. ABJ Agency vs. Deputy State Tax Officer-1, Sivagangai
Citation: (2024) 21 Centax 459 (Mad.)
HC remanded matter as assessee couldn’t participate in assessment proceeding due to his illness
GST ?|? CASE LAW
GST: Where during assessment proceedings petitioner could not participate due to bonafide reasons as he was not keeping well and had gone to his native place after winding up his business, and Assessing Officer concluded proceedings in absence of materials, in view of fact that petitioner was not in a position to diligently follow up, order passed by Assessing Officer was to be set aside and matter was to be remitted.
Key Details:
Case Name: Paras Gold vs. Assistant Commissioner of Commercial Taxes (Audit)
Citation: (2024) 21 Centax 452 (Kar.)
Matter to be remanded as Adjudicating Authority rejected SCN’s reply without providing any reason: HC
GST ?|? CASE LAW
GST: Where Adjudicating Authority rejects assessee’s explanation without reasons, order set aside and matter remanded for fresh consideration with directions to pass speaking order after giving opportunity of hearing.
Key Details:
Case Name: Avantha Holdings Ltd. vs. Proper Officer, GST
Citation: (2024) 21 Centax 447 (Del.)
HC remanded matter & allowed assessee to submit documentary evidence to prove that no purchases were made
GST ?|? CASE LAW
GST: Where assessee disputed tax authorities claim of purchases, matter remanded for fresh consideration, directing revenue to provide opportunity for additional evidence, subject to assessee remitting part of disputed tax demand.
Key Details:
Case Name: Fabric 33 vs. Assistant Commissioner (ST)
Citation: (2024) 21 Centax 448 (Mad.)
HC remanded matter as tax proposal was confirmed without duly considering assessee’s replies
GST ?|? CASE LAW
GST: Where assessee erroneously reported higher ITC in GSTR-3B return and rectified it irregularly, matter remanded for reconsideration with opportunity to explain discrepancy.
Key Details:
Case Name: GRK Plastic vs. Assistant Commissioner (ST)(FAC)
Citation: (2024) 21 Centax 449 (Mad.)
Refund can’t be rejected just because BRCs weren’t produced as furnishing of BRCs is not a necessary condition: HC
GST ?|? CASE LAW
GST: Where assessee’s application for refund of accumulated Input Tax Credit was rejected due to absence of Bank Realization Certificates (BRCs) and incomplete bank statements and supplier ledger accounts, due to which payments against inward supplies could not be verified with bank statements, however, as per Circular No. 125/44/2019-GST, furnishing BRCs is not mandatory for claiming a refund on exports.
Key Details:
Case Name: Rajiv Sharma HUF vs. Union of India
Citation: (2024) 21 Centax 453 (Del.)
HC directs GST officer to reconsider application for cancellation of registration as assessee stopped business operations
GST ?|? CASE LAW
GST: Where assessee’s registration was cancelled retrospectively, assessee stopped carrying on its business, assessee’s application for cancellation of registration was required to be allowed, proper officer was to be directed to reconsider assessee’s application for cancellation of registration from date of application for cancellation.
Key Details:
Case Name: Saraswati Trading Company vs. Union of India
Citation: (2024) 21 Centax 455 (Del.)
Cancellation of registration can’t be done without giving dealer an opportunity to rebut adverse findings: HC
GST ?|? CASE LAW
GST: GST registration cancellation requires specific grounds under Section 29(2) of UP GST Act; cannot be cancelled arbitrarily by terming firm "bogus" without opportunity to rebut adverse findings.
Key Details:
领英推荐
Case Name: Sat Sahib Enterprises vs. State of U.P.
Citation: (2024) 21 Centax 456 (All.)
Non-oxide Raw Silicon Carbide Bricks used for Diesel Particulate Filter in diesel engines are classifiable under Heading 6902: AAR
CUSTOMS ?|? CASE LAW
Customs: Non-oxide Raw Silicon Carbide Bricks, high strength, high temperature-resistant refractory ceramic materials, predominantly silicon carbide, with silica weight exceeding 50%, used for Diesel Particulate Filter in diesel engine to reduce emissions of particulate matter and other harmful pollutants, are classifiable under Heading 6902 even if recognisable as specially designed for construction of machinery of Section XVI of Customs Tariff Act, 1975.
Key Details:
Case Name: In re: Ibiden Singapore Pte Ltd.
Citation: (2024) 21 Centax 442 (A.A.R. - Cus. - Mum.)
Areca nuts roasted by heating in oven to be classified under CTH 2008 19 20: AAR
CUSTOMS ?|? CASE LAW
Customs: Roasted areca nuts, whole and cut/split, de-hulled/de-husked and then subjected to roasting to reduce water content by cycle of heat application in oven followed by cooling at room temperature, merit classification under Tariff Item 2008 19 20, and not under Chapter 08 or Sub-heading 0802 80.
Key Details:
Case Name: In re: Shapphire Trading Corporation
Citation: (2024) 21 Centax 444 (A.A.R. - Cus. - Mum.)
Free supplies of materials are not to be included in taxable value of construction services: CESTAT
EXCISE & SERVICE TAX ?|? CASE LAW
ST: Free supplies of materials are not to be included in taxable value of construction services, as per Supreme Court’s decision in Commissioner of Service Tax v. Bhayana Builders (P) Ltd.
Key Details:
Case Name: Commissioner of Central Excise and Service Tax vs. Subir Engineering Works (P) Ltd.
Citation: (2024) 21 Centax 446 (Tri.-Cal)
Sub-contractor providing service in SEZ on behalf of main contractor is eligible for exemption: CESTAT
EXCISE & SERVICE TAX ?|? CASE LAW
ST: Sub-contractor providing services related to authorized operations in Special Economic Zone (SEZ) is eligible for service tax exemption under Notification No. 9/2009-ST dated 03.03.2009 as amended, even if not directly providing services to SEZ unit or developer.
Key Details:
Case Name: Shyam Engineers vs. Commissioner of Central Excise & ST, Vadodara
Citation: (2024) 21 Centax 445 (Tri.-Ahmd)
Extended period of limitation not applicable where issue involves interpretation of law with conflicting decisions: CESTAT
EXCISE & SERVICE TAX ?|? CASE LAW
ST: Extended period of limitation not applicable where issue involves interpretation of law with conflicting tribunal decisions, demand limited to period after introduction of relevant statutory provision.
Key Details:
Case Name: Samtel Display Systems Ltd. vs. Commissioner of Central Excise, Ghaziabad
Citation: (2024) 21 Centax 443 (Tri.-All)
Common CENVAT credit can be freely utilized for payment of both central excise duty and service tax: CESTAT
EXCISE & SERVICE TAX ?|? CASE LAW
ST: Common CENVAT credit can be utilized for payment of both central excise duty and service tax without maintaining separate accounts.
Key Details:
Case Name: CORPORATE ISPAT ALLOYS LTD. vs. COMMISSIONER OF CENTRAL EXCISE, BOLPUR
Citation: (2024) 21 Centax 440 (Tri.-Cal)
Job of fabrication can’t be classified as manpower recruitment or supply agency service: CESTAT
EXCISE & SERVICE TAX ?|? CASE LAW
ST: Where assessee's activity involved fabrication work charged on quantum basis rather than supplying manpower, CESTAT set aside demand for service tax under "Manpower Recruitment or Supply Agency Service" category, holding that service was classifiable under "Business Auxiliary Service".
Key Details:
Case Name: Hitech Industries vs. Commissioner of Service Tax, Ahmedabad
Citation: (2024) 21 Centax 441 (Tri.-Ahmd)
Legal Beacon
Filing of GST Appeal by Commissioner
GST ?|? OPINION ?|? (2024) 21 Centax 490 (Article)
At times, the Department itself is not in agreement with the decision or order passed by the (initial) adjudicating authority or the appellate authority. The GST Law provides that in such cases, the Department can file what is commonly known as a “review application/appeal”.
Author
Dr. Sanjiv Agarwal
FCA, FCS, D.Litt.
Custom Reforms That Can Unlock The Trade Potential of India
CUSTOMS ?|? OPINION ?|? (2024) 21 Centax 492 (Article)
The first budget of the Modi 3.0 government has indeed paved the way for accelerating growth, fostering inclusivity, sustainable development in lines with the Viksit Bharat ambition. The budget brings into light the intention of the government to support domestic manufacturing, deepen local value addition, promote export competitiveness, and simplify taxation. It has also taken due consideration in ensuring that the economy is not impacted due to present global uncertainties.
Author
Neha Jain
Manager, Indirect Tax, Grant Thornton Bharat
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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