Centaxonline’s Tax Gazette
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Statutory Scope
DGFT permitted export of Non-Basmati White Rice to Mauritius: Notification
FOREIGN TRADE POLICY ?|? CIRCULARS & NOTIFICATIONS
The DGFT has issued notification which permitted export of 14000 MT Non-Basmati White Rice to Mauritius through National Cooperative Exports Limited (NCEL).
Key Details:
Statute Number: NOTIFICATION NO. 11/2024-25
Date of Statute: 06-05-2024
Case Chronicles
Matter to be remanded for re-adjudication since proper officer had not considered reply & documents of assessee: HC
GST ?|? CASE LAW
GST: Where assessee filed reply to show-cause notice of demand giving disclosures under each of heads mentioned in SCN, since proper officer had not considered same while passing impugned order and merely stated that reply of assessee was unsatisfactory, impugned order was to be set aside and matter was to be remanded to proper officer for re-adjudication
Key Details:
Case Name: A.B. Traders vs. Commissioner of Delhi Goods and Service Tax
Citation: (2024) 18 Centax 105 (Del.)
Charges recovered by employer from employees on a subsidized basis for availing canteen services would be taxable under GST: AAR
GST ?|? CASE LAW
GST: Where applicant-assessee had established canteen in their premises and has been bearing a part of cost for providing food/beverages to their employee and it is certainly an activity amounting to supply of service, therefore, supply of food by employer, i.e, applicant to their employees is composite supply of food held as 'Supply of service' as per Schedule-II of GST Act.
Key Details:
Case Name: In Re: Sundaram Clayton Ltd.
Citation: (2024) 18 Centax 100 (A.A.R. - GST - T.N.)
No denial of ITC without conducting enquiry with supplier who failed to remit tax to Govt.: HC
GST ?|? CASE LAW
GST: Where revenue issued a notice under Section 73 (1) stating assessee failed to had failed to produce any evidence from which it could be ascertained that suppliers had paid tax to Government on those supplies (which are disclosed/admitted by suppliers in their statement in GSTR-I) and that assessee had availed and utilized Input Tax Credit (ITC) in contravention of Section 16(2)(c), however assessee provided certificates from CAs confirming suppliers' tax discharge.
Key Details:
Case Name: Lokenath Construction Pvt. Ltd. vs. Tax/Revenue Government of West Bengal
Citation: (2024) 18 Centax 97 (Cal.)
HC set-aside order confirming tax liability as assessee couldn’t participate in proceedings due to technical glitch
GST ?|? CASE LAW
GST: Where assessee did not participate in proceedings and tax demand was confirmed with penalty at 100 percent of tax amount, it is just and appropriate that assessee be provided an opportunity to contest said demand and therefore order confirming tax demand was to be set aside subject to condition that assessee remits 10 percent of disputed tax.
Key Details:
Case Name: Tvl. Ravisandran vs. Assistant Commissioner (ST)
Citation: (2024) 18 Centax 103 (Mad.)
Suspension of Customs Broker’s license without inquiry or issuing notice was bad in law and to be set aside: CESTAT
CUSTOMS ?|? CASE LAW
Customs: Suspension of Customs Broker's license continuously without inquiry or issuing notice for revocation of license or imposition of penalty, was bad in law and set aside.
Key Details:
Case Name: Abhay Narayan Singh vs. Commissioner of Customs (Preventive)
Citation: (2024) 18 Centax 90 (Tri.-All)
Matter to be remanded for denovo consideration as assessee claimed to have provided bills of materials used in WCT services: CESTAT
EXCISE & SERVICE TAX ?|? CASE LAW
ST: Assessee opted to pay service tax @4.12% under Works Contract Composition Scheme but not produced bills/invoices required at time of audit, for verification of facts that VAT/Sales Tax charged and that cost of materials used/consumed in providing of services was included in gross amount of taxable service; Matter remanded for denovo consideration on merit by granting liberty to assessee as well as Department to place on record requisite documents.
Key Details:
Case Name: India Commercial Services vs. Commissioner of Central Excise, Service Tax and CGST
Citation: (2024) 18 Centax 91 (Tri.-Del)
TDS amount can't be included in taxable value for determining Service Tax liability: CESTAT
EXCISE & SERVICE TAX ?|? CASE LAW
ST: TDS amount cannot be included in taxable value for determining Service Tax liability.
Key Details:
Case Name: ITD ITD Cem Joint Venture vs. Commissioner of Central Excise
Citation: (2024) 18 Centax 92 (Tri.-Chan)
CESTAT remanded matter back to Commissioner (A) to decide appeal on merits since amount of pre-deposit was paid in instalments
EXCISE & SERVICE TAX ?|? CASE LAW
Excise: There is no bar in filing appeal without complete mandatory pre-deposit but Tribunal or Commissioner (Appeals) could not have entertained appeal till time of mandatory pre-deposit of appeal; Assessee having complied with requisite mandatory pre-deposit by depositing it in two instalments of 7.5% and 2.5%, Commissioner (Appeals) directed to decide appeal on merits without further raising aspect of pre-deposit.
Key Details:
Case Name: Prakash & Co. (Amit Prakash Agarwal) vs. Commissioner of Central Goods and Service Tax
Citation: (2024) 18 Centax 94 (Tri.-All)
No demand of service tax can be raised merely on basis of difference in ITR-TDS data & service tax returns: CESTAT
EXCISE & SERVICE TAX ?|? CASE LAW
ST: When issue had not been examined in detail by original authority, and if appeal before Commissioner (Appeals) was filed beyond time limit provided in law, and first appellate authority is unable to entertain appeal on account of time bar, course of option available to person aggrieved is to appeal beforeAppellate Tribunal who could consider such a case and pass appropriate order.
Key Details:
Case Name: Vishal Buildcon vs. Commissioner of CGST & Central Excise
Citation: (2024) 18 Centax 96 (Tri.-Bom)
Legal Beacon
Appeal Before Courts in GST
GST ?|? OPINION ?|? (2024) 18 Centax 122 (Article)
Section 117 of CGST Act, 2017 contains the provisions relating to filing of appeals before any High Court. It stipulates the appealable orders, conditions for filling the appeal, who can file the appeal, manner of filing the appeal, time limit for filing the appeal, hearing of appeals and delivery of judgments.
Author
Dr. Sanjiv Agarwal
FCA, FCS, D.Litt.
Parellel Proceedings - An Irritant in The Path of Ease of Doing Business
GST ?|? OPINION ?|? (2024) 18 Centax 123 (Article)
The endeavour of the Government has always been to improve the trade facilitation measures in indirect taxes by implementing necessary reforms and acting on the ease of doing business.
Author
Debasish Bandyopadhyay
LL.B, PGDFM
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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