Centaxonline’s Tax Gazette
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Case Chronicles
Writ petition was disposed of by directing assessee to file statutory appeal: HC
GST ?|? CASE LAW
GST: High Court refused to invoke writ jurisdiction by directing assessee to avail appeal remedy against adjudication order passed against petitioner assessee allegedly without supply of relied upon documents and without grant of hearing.
Key Details:
Case Name: Simla Gomti Pan Products Pvt. Ltd. vs. Commissioner of State Tax U.P. Commissioner office Lko
Citation: (2024) 24 Centax 319 (All.)
SLP dismissed and assessee was directed to avail remedy of statutory appeal against order passed without supply of relied upon documents
GST ?|? CASE LAW
GST: Supreme Court refuses to intervene against High Court order refusing to invoke writ jurisdiction by directing assessee to avail appeal remedy against adjudication order passed against petitioner assessee allegedly without supply of relied upon documents and without grant of hearing.
Key Details:
Case Name: Simla Gomti Pan Products Pvt. Ltd. vs. Commissioner of State Tax U.P.
Citation: (2024) 24 Centax 320 (S.C.)
One more opportunity to be granted to assessee to submit reply against alleged demand made in notice
GST ?|? CASE LAW
GST: Where Competent Authority issued notice to bank of assessee for recovery of outstanding interest payable by assessee while assessee challenged said notice contending that it noted principles of natural justice apart from being vitiated on account of non-following of prescribed procedure in law prior to issuing notice, in order to provide one more opportunity was to be given to assessee to submit his reply to alleged demand made in notice.
Key Details:
Case Name: SJR Prime Corporation Pvt. Ltd. vs. Superintendent of Central Tax
Citation: (2024) 24 Centax 321 (Kar.)
Writ was dismissed due to a factual dispute requiring examination of various facts in the case: HC
GST ?|? CASE LAW
GST: At stage of issuance of show cause notices, when disputed facts were involved in case which required determination on basis of examination of various facts, material collected during course of search and survey operations and facts stated in show cause notices, writ petition could not be entertained.
Key Details:
Case Name: Global One Resources LLP vs. Deputy Commissioner, SGST
Citation: (2024) 24 Centax 344 (Raj.)
Department was directed to send copies of orders for freezing bank accounts as the assessee failed to ascertain the reason: HC
GST ?|? CASE LAW
GST: Where petitioners bank accounts were frozen by separate orders passed under section 83(1), respondents were to be directed to send copies of respective orders for freezing bank accounts of petitioners, and petitioner were at liberty to file objections.
Key Details:
Case Name: Tirupati Overseas vs. Principal Commissioner of GST
Citation: (2024) 24 Centax 345 (Del.)
Order to be set aside since ITC was denied without considering the objections submitted by the assessee: HC
GST ?|? CASE LAW
GST: Where respondent authority passed a non-speaking order denying ITC claim of assessee despite directions issued by HC to consider objections submitted by assessee, same was to be set aside and matter was to be remanded.
Key Details:
Case Name: Tvl. Sri Chima Note Book Pvt. Ltd. vs. Assistant Commissioner (ST)
Citation: (2024) 24 Centax 346 (Mad.)
Appellate authority cannot set aside refund order without examining the taxpayer’s reconciliation statement: HC
GST ?|? CASE LAW
GST: Appellate authority cannot set aside adjudicating authoritys refund order without examining taxpayer’s reconciliation statement explaining ITC mismatch between GSTR-2B and GSTR-3B.
Key Details:
Case Name: Kunal Autotech Pvt. Ltd. vs. Union of India
Citation: (2024) 24 Centax 90 (Del.)
Date of fresh application after rectification of deficiencies not to be considered for determining period of limitation for filing refund
GST ?|? CASE LAW
GST: Date of fresh application for refund filed after rectification of deficiencies pointed out in respect of first application cannot be considered for purposes of determining period of limitation for filing application for refund.
Key Details:
Case Name: Sali P. Mathai vs. State Tax Officer
Citation: (2024) 24 Centax 316 (Ker.)
Detention of goods upheld as petitioner liable to comply with transport documentation even after registration cancellation
GST ?|? CASE LAW
GST: Where after cancellation of registration petitioner sold expired/nearly expired stocks without any documents, proceedings under section 130 were correctly initiated as mere fact of cancellation of registration does not absolve him of liability to comply with provisions of GST laws.
Key Details:
Case Name: Sarath B.S. vs. State of Kerala
Citation: (2024) 24 Centax 317 (Ker.)
Bank was directed to allow assessee to operate account if no other attachment in respect of other proceedings
GST ?|? CASE LAW
GST: Where maximum period of attachment as provided under section 83 had come to an end, bank should be directed to allow petitioner to operate its bank account if there was no attachment of said amount in another proceedings.
Key Details:
Case Name: Sunshine Exim vs. Directorate General of GST Intelligence Jaipur Zonal Unit
Citation: (2024) 24 Centax 322 (Raj.)
Matter remanded as assessee wasn’t given personal hearing before passing order under CGST Act
GST ?|? CASE LAW
GST: Where without affording an opportunity of personal hearing to assessee, order was passed, matter was to be readjudicated.
Key Details:
Case Name: Tvl. R.J.S. Steels Pvt. Ltd. vs. State Tax Officer
Citation: (2024) 24 Centax 323 (Mad.)
Bail was granted to accused in GST fraud case due to anticipated lengthy trial process
GST ?|? CASE LAW
GST: Bail to be granted in GST fraud case involving fake invoices and bogus input tax credit where accused was in custody for over 3 years, co-accused were already granted bail, and trial progress was slow, following principle that bail is rule and jail exception.
Key Details:
Case Name: Anupam Singla vs. State of Haryana
Citation: (2024) 24 Centax 330 (P&H.)
Revocation application cannot be rejected without giving opportunity of hearing: HC
GST ?|? CASE LAW
GST: Registration cancellation for non-filing of returns requires opportunity of hearing before rejecting revocation application under GST law.
Key Details:
Case Name: Avika Construction vs. State of U.P.
Citation: (2024) 24 Centax 331 (All.)
Vitamin premixes with vitamins as active ingredients used in animal feed are classifiable under Tariff Item 2309 90 90: AAR
CUSTOMS ?|? CASE LAW
Customs: Vitamin premixes, with vitamins as active ingredients and inactive ingredients consisting of carriers, anti-oxidants, preservatives, etc, solely to be used in animal feed, were classifiable under Tariff Item 2309 90 90.
Key Details:
Case Name: In Re : BASF India Ltd.
Citation: (2024) 24 Centax 401 (A.A.R. - Cus. - Mum.)
No customs duty exemption on coke breeze, being distinct from metallurgical coke: CESTAT
CUSTOMS ?|? CASE LAW
CUSTOMS: Coke breeze, being distinct from metallurgical coke, was not eligible to basic Customs duty exemption on its import in terms of Sl. No. 71 of Notification No. 21/2002–Cus., dated 1-3-2002 and Sl. No. 125 of Notification No. 12/2012-Cus., dated 17-3-2012.
Key Details:
Case Name: Jindal Steel & Power Ltd. vs. Commissioner of Customs (Prev.)
Citation: (2024) 24 Centax 18 (Tri.-Cal)
Interest on delayed refund shall be paid as no deficiency in initial refund application alleged: HC
CUSTOMS ?|? CASE LAW
Customs: Interest on delayed refund is payable under Section 27A of Customs Act, 1962 on expiry of three months from date of receipt of application from such date till date of refund of duty when no allegation is made about initial application for refund being incomplete or containing any other deficiencies.
Key Details:
Case Name: Ajay Industrial Corporation Ltd. vs. Deputy Commissioner of Customs
Citation: (2024) 24 Centax 396 (Bom.)
Appeal filed with delay cannot be dismissed on limitation without giving opportunity to file delay condonation application
EXCISE & SERVICE TAX ?|? CASE LAW
ST: Appeal filed with delay cannot be dismissed on limitation without giving opportunity to file delay condonation application where regular number was allotted and hearing notice issued without pointing out delay.
Key Details:
Case Name: Bharat Aluminium Company Ltd. vs. Joint Commissioner, Central Tax
Citation: (2024) 24 Centax 360 (Tri.-Del)
Extended period cannot be invoked without a specific allegation of suppression with intent to evade tax: CESTAT
EXCISE & SERVICE TAX ?|? CASE LAW
ST: Extended period of limitation cannot be invoked without specific allegation in show cause notice that facts were suppressed with intent to evade tax; mere allegation of suppression of facts is insufficient.
Key Details:
Case Name: Commissioner of CGST vs. Bharat Sanchar Nigam Ltd
Citation: (2024) 24 Centax 361 (Tri.-Del)
Legal Beacon
FTAS Hurting Indian Economy and Need for Their Review To Boost Make in India Initiative of The Government of India
CUSTOMS ?|? OPINION ?|? (2024) 25 Centax 9 (Article)
For a healthy growth of Indian economy, from tax perspective in no case goods manufactured outside India should find preference over goods manufactured in India. Therefore, the Government must ensure that ‘net incidence of non-creditable taxes on goods manufactured in India and entering into domestic market of India’ is not more than the ‘net incidence of non-creditable taxes on identical goods manufactured outside India and entering into domestic market of India through FTA route’.
Author
Adv. Pramod Kumar Rai
Managing Partner, Athena Law Associates
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