Centaxonline’s Tax Gazette
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Statutory Scope
Extension of RoDTEP Scheme for exports made from DTA units till 30.09.25: Notification
FOREIGN TRADE POLICY ?|? CIRCULARS & NOTIFICATIONS
The DGFT has issued notification to extend RoDTEP Scheme for exports of products manufactured by DTA units from 30.09.2024 till 30.09.2025. It is also extended for AA/EOU/SEZ units till 31.12.24.
Key Details:
Statute Number: NOTIFICATION NO. 32/2024-25
Date of Statute: 30-09-2024
DGFT further extends Interest Equalisation Scheme for three months for Pre and Post shipment Rupee Credit: Trade Notice
FOREIGN TRADE POLICY ?|? CIRCULARS & NOTIFICATIONS
The DGFT has issued trade notice to inform that Interest Equalisation Scheme shall be further extended for three months upto 31.12.24 for Pre and Post shipment Rupee Credit on same term and conditions.
Key Details:
Statute Number: TRADE NOTICE NO. 18/2024-2025
Date of Statute: 30-09-2024
Principal Bench of Appellate Tribunal shall examine anti-profiteering cases: Notification
GST ?|? CIRCULARS & NOTIFICATIONS
The CBIC has issued notification to provide that the Principal Bench of the Appellate Tribunal shall examine whether input tax credits availed by any registered person or the reduction in the tax rate have actually resulted in a commensurate reduction in the price of the goods or services or both supplied by that registered person.
Key Details:
Statute Number: NOTIFICATION NO. 18/2024 – CENTRAL TAX
Date of Statute: 30-09-2024
Principal Bench of the Appellate Tribunal shall not accept any request for examination of anti-profiteering cases from April 1st, 2025
GST ?|? CIRCULARS & NOTIFICATIONS
The CBIC has issued notification to appoint 1st April, 2025 as the date from which the Authority referred to in Section 171 shall not accept any request for examination as to whether input tax credits availed by any registered person or the reduction in the tax rate have actually resulted in a commensurate reduction in the price of the goods or services or both supplied by that registered person.
Key Details:
Statute Number: NOTIFICATION NO. 19/2024
Date of Statute: 30-09-2024
Digitization of Customs Bonded Warehouse procedures relating to obtaining Warehouse License, Bond to Bond Movement of warehoused goods: Circular
CUSTOMS ?|? CIRCULARS & NOTIFICATIONS
To facilitate ease of doing business in respect of the Customs Bonded Warehouses, CBlC has introduced a Warehouse Module on ICEGATE to enable online filing of application for obtaining a Warehouse License, online submission and processing of requests for transfer of warehoused goods to another person and/or another warehouse and uploading Monthly returns for the Customs Bonded Warehouse.
Key Details:
Statute Number: CIRCULAR NO. 19/2024-CUSTOMS
Date of Statute: 30-09-2024
Case Chronicles
HC set aside order and remanded matter as order was passed without granting assessee an opportunity of hearing
GST ?|? CASE LAW
GST: Where impugned order was passed without granting assessee an opportunity of hearing, said order was to be set aside and matter was to be remanded back to authority concerned in view of order passed in Mahaveer Trading Company v. Deputy Commissioner, State Tax [2024] 163 taxmann.com 515 (Allahabad)
Key Details:
Case Name: Bankey Bihari Plywood Industries Pvt. Ltd. vs. State of U.P.
Citation: (2024) 22 Centax 547 (All.)
HC directs assessee to approach authority who issued notice for blocking of ITC credit
GST ?|? CASE LAW
GST: Where ITC of certain amount blocked under Rule 86A of CGST Rules, concerned dealer been informed to be a fraudulent dealer engaged in passing of ITC by issuing fake invoices without actually supplying goods and transactions entered into by said dealer with various entities including assessee mentioned in communication, writ petition was to be disposed of permitting asssessee to approach authority who issued notice.
Key Details:
Case Name: St. Joseph Oil Mills vs. Joint Commissioner, State Taxpayer Services
Citation: (2024) 22 Centax 562 (Ker.)
HC corrects its earlier ruling as it wrongly stated that Notification No. 54/2018-Central Tax came into effect from 23.10.2017
GST ?|? CASE LAW
GST: Notification No. 54/2018-Central Tax has come into effect from 9-10-2018 and as such there was a mistake apparent on record in CAV judgement wherein it was incorrectly stated that said notification has come into effect from 23-10-2017; mistakes in judgment was rectified.
Key Details:
Case Name: Cosmo Films Ltd. vs. Union of India
Citation: (2024) 22 Centax 553 (Guj.)
HC justified ITC denial as burden of proving genuineness of transactions lies on purchaser claiming ITC
GST ?|? CASE LAW
GST: Where purchaser claims Input Tax Credit (ITC) on supplies from non-compliant vendors, burden of proving genuineness of transactions lies on purchaser claiming ITC, beyond mere invoices or payments.
Key Details:
Case Name: Metgud Tiles vs. State of Karnataka
Citation: (2024) 22 Centax 558 (Kar.)
HC directed dept. to refund penalty due to authority's failure to act within 7 days of notice under Sec. 129(3)
GST ?|? CASE LAW
GST: Penalty order passed on detention of goods and vehicle after 7 days from service of notice was not sustainable.
Key Details:
Case Name: Kedia Enterprises vs. State of Bihar
Citation: (2024) 22 Centax 579 (Pat.)
HC remanded matter to reassess GST cancellation order due to disagreement on date of filing of amendment in address
GST ?|? CASE LAW
GST: Where assessee’s GST registration was cancelled, there was dispute as to date on which assessee had filed application for amendment of GST registration on change in address of principle place of business, controversy as to whether assessee was in existence at its principal place of business prior to shifting to new address was required to be addressed by considering assessee’s document of being in existence, matter was to be remanded.
Key Details:
Case Name: D.K. Frieght Carrier vs. Union of India
Citation: (2024) 22 Centax 578 (Del.)
THDC India Limited cannot be categorized and considered as “Governmental Entity": AAR
GST ?|? CASE LAW
GST: Where equity in applicant-assessee is shared between NTPC Limited and Government of UP in a ratio of 74.496% and 25.504%, which is less than stipulated equity given in requirement of 90%, hence , applicant-assessee cannot be categorized and considered as "Governmental Entity", therefore, provisions of Entry No. 45 of Notification No. 12/2017 - Central Tax (Rate) dated 28-6-2018 shall not be applicable in case of applicant-assessee.
Key Details:
Case Name: In Re: THDC India Ltd.
Citation: (2024) 22 Centax 572 (A.A.R. - GST - UK)
Dept. can proceed against legal heirs of deceased partner to recover GST dues of firm after issuing SCN: HC
GST ?|? CASE LAW
GST: Show cause notice issued to non-existent firm was not valid in law; however, department was at liberty to move against petitioner as well as legal heirs of partner who died, to extent of share of said partner.
Key Details:
Case Name: Arpit Agarwal vs. State of U.P.
Citation: (2024) 22 Centax 576 (All.)
HC rules GST on annuity for national highway construction & maintenance is due on issue of invoice or payment whichever is earlier
GST ?|? CASE LAW
GST: Annuity received for construction and maintenance of national highway is taxable at time of issuance of invoice or receipt of payments of annuity, whichever is earlier.
Key Details:
Case Name: Apco Arasavalli Expressway Pvt. Ltd. vs. Assistant Commissioner, State Tax
Citation: (2024) 22 Centax 575 (A.P.)
HC remanded matter since demand issued for mismatch which was due to technical glitch in GST portal functionality
GST ?|? CASE LAW
GST: Where demand was proposed under section 79 of CGST Act on basis of mismatch of GSTR-01 with GSTR-09, assessee had contended that mismatch was on account of technical glitch in GST portal functionality, but not accepted by respondent authority, assessee’s similar contention for subsequent period was accepted and demand was dropped, impugned order was to be set aside.
Key Details:
Case Name: Celebi Delhi Cargo Terminal Management India Pvt. Ltd. vs. Sales Tax Officer
Citation: (2024) 22 Centax 577 (Del.)
HC set-aside cancellation of GST registration as no loss was caused to revenue despite violation of Rule 86B
GST ?|? CASE LAW
GST: Cancellation of GST registration on pretext of violation of rule 86B was a disproportionate punishment imposed on petitioner and was liable to be interfered in exercise of power conferred on this Court under article 226 of Constitution of India.
Key Details:
Case Name: A.M. Enterprises vs. State of Himachal Pradesh
Citation: (2024) 22 Centax 573 (H.P.)
HC allowed late appeal due to financial issues, MD's illness, and difficulties in securing legal counsel
GST ?|? CASE LAW
GST: Where appeal could not be filed within period of three months from date of receipt of order due to financial hardship and illness of Managing Director, delay was to be condoned and matter was to be remanded to appellate authority for deciding appeal on merits.
Key Details:
Case Name: A.R. Enterprises vs. Additional Commissioner, Central Goods and Service Tax (Appeals)
Citation: (2024) 22 Centax 574 (All.)
SC granted liberty to petitioner to submit reminder representation to Customs Authorities for classification of Aerosol Valve
CUSTOMS ?|? CASE LAW
Customs: Petitioner-importer herein given liberty to submit reminder representation to Customs Autorities; If such a reminder representation is made by petitioner herein, same shall be considered by concerned authorities expeditiously within a period of two months.
Key Details:
Case Name: Apu Packaging India Pvt. Ltd. vs. Commissioner of Customs (Preventive), Jodhpur
Citation: (2024) 22 Centax 565 (S.C.)
Conviction of accused can’t be sustained when there is no recovery of any incriminating material: SC
CUSTOMS ?|? CASE LAW
NDPS: Conviction of accused no. 2 cannot be sustained when there is no recovery from accused no. 2 of any incriminating material and no allegation is made against accused no. 2 of transporting the contraband.
Key Details:
Case Name: Ajay Kumar Gupta vs. Union of India
Citation: (2024) 22 Centax 563 (S.C.)
Importer is entitled to release of used medical devices for home consumption on payment of applicable duty: CESTAT
CUSTOMS ?|? CASE LAW
Customs: Importer is entitled to release of goods when such goods viz. used medical devices, found to be in good working condition having minimum residual life of 5 years or more and also when impugned order was passed without any SCN being served in accordance with Section 124 of Customs Act, 1962.
Key Details:
Case Name: Nano Hospitals (P) Ltd. vs. Commissioner of Customs, Hyderabad
Citation: (2024) 22 Centax 542 (Tri.-Hyd)
Refund of ST paid under protest on promotion & marketing of Lotteries of State Govt. to be allowed retrospectively: SC
EXCISE & SERVICE TAX ?|? CASE LAW
ST: Refund of service tax paid under protest on promotion and marketing of Lotteries of State Government allowed retrospectively.
Key Details:
Case Name: Future Gaming and Hotel Services Pvt. Ltd. vs. Union of India
Citation: (2024) 22 Centax 570 (S.C.)
Cenvat credit could not be denied merely for discrepancies in invoice if service provider had paid Service Tax: CESTAT
EXCISE & SERVICE TAX ?|? CASE LAW
ST: Under proviso to Rule 9(2) of CENAVT Credit Rules, 2004, if all critical details mentioned therein were available on invoice, same would be valid document for taking credit; merely for discrepancies, Cenvat credit could not be denied if service provider had paid Service tax.
Key Details:
Case Name: Halcrow Consulting India Pvt. Ltd. vs. Commissioner of Service Tax, Delhi-II
Citation: (2024) 22 Centax 541 (Tri.-Del)
Legal Beacon
Applicability of GST on Penalties Imposed by Reserve Bank of India
GST ?|? OPINION ?|? (2024) 23 Centax 9 (Article)
The Reserve Bank of India (‘RBI’ for short) is a statutory body established under the Reserve Bank of India Act, 1934. RBI is the monetary authority. It is a regulator and supervisor of the banking and financial system. It issues the currency of our country. It is also the regulator and supervisor of Payment and Settlement systems and managing the foreign exchange.
Author
CS. Dr. M. Govindarajan
PCS & IP
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