Centaxonline’s Tax Gazette
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Today, we draw the definitive line between being informed and uninformed, empowering you with the latest and most essential tax insights.
Case Chronicles
HC remanded matter and directed dept. to provide an opportunity to assessee to contest tax demand on merits
GST ?|? CASE LAW
GST: Erroneous reporting of ITC in wrong column of GSTR-3B, assessment order set aside and matter remanded for reconsideration, allowing assessee to contest tax demand on merits after remitting 10% of disputed amount.
Key Details:
Case Name: Ace Industrial Gases Pvt. Ltd. vs. Assistant Commissioner (ST)
Citation: (2024) 20 Centax 347 (Mad.)
Renting services provided to Scheduled Tribe Welfare Department for running hostel are not taxable: AAR
GST ?|? CASE LAW
GST: Where applicant-assessee have rented out a building to Department of Social Welfare and aforesaid service is in relation to function entrusted to a Panchayat under Article 243G of Constitution of India, 1950, therefore, pure services provided by applicant-assessee to State Government are exempted as per Entry No. 3 of Notification No. 12/2017 Central Tax (Rate) dated 28-6-2017,hence, it is not taxable.
Key Details:
Case Name: In Re: K.A. Sujit Chandan
Citation: (2024) 20 Centax 348 (A.A.R. - GST - Kar.)
HC directed GST officers to strictly follow guidelines and instructions issued by CBIC while summoning persons
GST ?|? CASE LAW
GST: GST officers directed to follow official guidelines when summoning persons under section 70 of CGST Act, including conducting interrogations during office hours except in exceptional cases.
Key Details:
Case Name: Shiva Kumar Deora vs. Union of India
Citation: (2024) 20 Centax 351 (Jhar.)
HC set-aside cancellation of GST registration as assessee was ready to comply with GST provisions
GST ?|? CASE LAW
GST: GST registration cancellation order set aside, directing restoration upon filing pending returns and paying dues within specified timeframe.
Key Details:
Case Name: Sourav Kumar Maity vs. State of West Bengal
Citation: (2024) 20 Centax 353 (Cal.)
HC quashes GST demand notices issued in name of company which was amalgamated with another company
GST ?|? CASE LAW
GST: Where Sealing Solutions (India) Pvt. Ltd. was amalgamated resulting in creation of petitioner-company, Trelleborg India Pvt. Ltd., vide NCLT order dated 13-6-2017, petitioner-company was issued notices in Form GST DRC-01 between 4-9-2022 to 18-5-2024, for tax periods for tax periods 2017-18, 2018-19 and 2019-20, once amalgamating entity ceases to exist upon approved Scheme of Amalgamation, question of continuing proceedings as regards non-existent company could not be permitted.
Key Details:
Case Name: Trelleborg India Pvt. Ltd. vs. State of Karnataka
Citation: (2024) 20 Centax 355 (Kar.)
HC allowed assessee to inspect seized shawl & take photographs in presence of customs authority
CUSTOMS ?|? CASE LAW
Customs: Permission granted to petitioner to inspect and take photographs of his seized article, in presence of authorised representative of Customs Authorities.
Key Details:
Case Name: Atsar Exports Pvt. Ltd. vs. Superintendent of Customs
Citation: (2024) 20 Centax 340 (Del.)
Certificate of Origin for goods originating from Malaysia couldn’t be discarded without inquiry from issuing authority: CESTAT
领英推荐
CUSTOMS ?|? CASE LAW
Customs: In case of doubt about genuineness of Certificate of Origin for goods originating from Malaysia, Government of India must request issuing authority of certificate in Malaysia to check it; without such inquiry, neither certificate could be discarded nor benefit Sr. No 155(1) of Notification No. 46/2011-Cus. dated 1-6-2011 denied.
Key Details:
Case Name: Uni Colloids Impex Pvt. Ltd. vs. Commissioner of Customs
Citation: (2024) 20 Centax 344 (Tri.-Ahmd)
Front, middle and back covers of mobile phones made of plastic are classifiable under CTH 8517 7090: CESTAT
CUSTOMS ?|? CASE LAW
Customs: Cellular mobile phones, front, middle and back covers, made of plastic, after extrusion during manufacturing, were still plastic sheet and printing also made no difference; due to vapour deposition like lamination, went out of purview CTH 3920, and were classifiable under CTH 8517 7090 as specific and later entry prevails over general and earlier entry.
Key Details:
Case Name: Samsung India Electronics Pvt. Ltd. vs. Principal Commissioner of Customs, Air Cargo Complex (Import)
Citation: (2024) 20 Centax 343 (Tri.-Del)
HC directed assessee to furnish a bank guarantee who was seeking refund of pre-deposit paid
CUSTOMS ?|? CASE LAW
Customs: Where appeal allowed by Appellate Tribunal by way of remand, assessee seeking refund of pre-deposit paid by encashment of bank guarantee given for provisional release of goods must furnish a bank guarantee of same amount to Department, to restore parties to their original position, as per principle of restitution.
Key Details:
Case Name: Bharat Udyog vs. Union of India
Citation: (2024) 20 Centax 341 (Del.)
HC dismissed appeal as there was no claim lodged with resolution professional during insolvency process
CUSTOMS ?|? CASE LAW
Customs: Upon approval of resolution plan under Insolvency and Bankruptcy Code against assessee, appeals filed by Revenue in respect of demand against assessee abated.
Key Details:
Case Name: Commissioner of Customs (Preventive) vs. General Foods Ltd.
Citation: (2024) 20 Centax 342 (Guj.)
SC dismissed SLP against CESTAT ruling that no ST on design & drawing supplied by customers for preparation of moulds
EXCISE & SERVICE TAX ?|? CASE LAW
ST: Demand of service tax under Design services not sustainable on drawings for preparation of Moulds to be used captively and repeatedly for further manufacture of Forgings.
Key Details:
Case Name: Commissioner of CGST and Central Excise vs. Ramkrishna Forgings Ltd.
Citation: (2024) 20 Centax 368 (S.C.)
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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