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Statutory Scope
CBIC issued notification to provide Nil rate of interest for specified GSTINs for delay in filing GSTR-3B
GST ?|? CIRCULARS & NOTIFICATIONS
The CBIC has issued notification to provide that NIL rate of interest shall be levied for specified GSTINs for delay in filing GSTR-3B due to technical glitch of portal for specified period.
Key Details:
Statute Number: NOTIFICATION NO. 07/2024 – CENTRAL TAX
Date of Statute: 08-04-2024
Case Chronicles
HC remanded matter as assessee was deprived of ITC due to fact that supplier wrongly mentioned GSTIN in his return
GST ?|? CASE LAW
GST: Where assessee was deprived of ITC as supplier had wrongly mentioned GSTIN of another person in invoice, order rejecting ITC claim of assessee was to be set aside and matter was to be remanded to Assessing Officer to provide assessee with an opportunity to redress said grievance
Key Details:
Case Name: Tvl. Hansraj and Company vs. Assistant Commissioner, (ST)
Citation: (2024) 17 Centax 153 (Mad.)
HC directed restoration of GST registration as assessee was ready to deposit tax, penalty & interest
GST ?|? CASE LAW
GST: Where show cause notice was issued to assessee which was not responded to by him consequently leading to cancellation of registration, assessee expressed willingness to deposit taxes, penalty, and interest in accordance with GST Act, 2017, provided his GST number was restored and in absence of objections from revenue,
Key Details:
Case Name: Abdul Ahad Wani vs. Union Territory of J&K
Citation: (2024) 17 Centax 144 (J & K and Ladakh)
HC remanded matter as demand was imposed for mistakenly uploading duplicate invoices without confirming from purchasers
GST ?|? CASE LAW
GST: Where assessee filed a GSTR 1 return, mistakenly uploading duplicate invoices, upon receipt of an intimation regarding said discrepancies, assessee replied thereto by stating that it was an inadvertent error and that correct details were contained in assessee's GSTR 3B return and also certifies that relevant purchasers stated that they had availed of input tax credit (ITC) by excluding duplicate invoices, therefore in view of documents submitted by assessee order imposing tax liability was
Key Details:
Case Name: A. Ansari Abu Agencies vs. Superintendent of GST and Central Excise, Villupuram
Citation: (2024) 17 Centax 143 (Mad.)
Opportunity of personal hearing must be granted even if no request is received from assessee: HC
GST ?|? CASE LAW
GST: Where no opportunity of personal hearing was given by respondent no.2-department to petitioner-assessee and respondent no.3-appellate authority had failed to correct aforesaid glaring impropriety, therefore, both order passed under Section 74 and appellate order were quashed and set aside.
Key Details:
Case Name: Shree Sai Palace vs. State Of U.P
Citation: (2024) 17 Centax 148 (All.)
Assessee to be released on bail since he can’t be confined in jail as an under-trial for indefinite period: HC
GST ?|? CASE LAW
GST: Where assessee was arrested in case filed under sections 132(I)(b) & (c) of CGST Act read with section 20(XV) of IGST Act, criminal liability of assessee not decided, arrested on 19-4-2023 and maximum sentence provided under statute five years, not in a position to influence witnesses to be produced before trial Court, assessee could not be confined in jail as an under-trial for an indefinite period, assessee was to be released on bail subject to conditions.
Key Details:
Case Name: Rahul Bassi vs. Directorate General of GST Intelligence, Ludhiana
Citation: (2024) 17 Centax 146 (P&H.)
Non-affixation of M.R.P and R.S.P price on imported packages of Deodorants is a curable defect: CESTAT
CUSTOMS ?|? CASE LAW
Customs: Deodorants imported through Tuticorin port, were not prohibited goods, and enhancement of transaction value of goods imported in February 2011 could not be based only on NIDB data for import in November 2010; non-affixation of M.R.P and R.S.P on packages was curable defect, but for violation of port of import restriction, importer was liable to penalty.
Key Details:
Case Name: Gypsie Impex vs. Commissioner of Customs, Tuticorin
Citation: (2024) 17 Centax 136 (Tri.-Mad)
Dept. can’t reject Chartered Engineer’s opinion that declared value was fair if accepted his opinion that goods were used and second hand
CUSTOMS ?|? CASE LAW
Customs: Plastic injection moulds with etching of name as required by importer, imported after delay of 1 ? years from date of purchase order, found to be new and entitled to benefit of EPCG scheme despite Chartered Engineer certificate that they were used, as it did not mention etching of name, details of wear and tear, and it did not have scientific or technical basis.
Key Details:
Case Name: Salzer Electronics Ltd. vs. Commissioner of Customs (Seaport-Export), Chennai
Citation: (2024) 17 Centax 138 (Tri.-Mad)
Dismantling, cleaning, painting & packing services used for providing output service are eligible for CENVAT Credit: CESTAT
EXCISE & SERVICE TAX ?|? CASE LAW
ST/Cenvat: Services rendered by service provider to assessee for dismantling PET plant, cleaning, painting and repacking it for being exported by assessee; Hence services received from service provider being services exported, cenvat credit is admissible.
Key Details:
Case Name: Gravita India Ltd. vs. Commissioner of Central Excise & Central GST, Jaipur
Citation: (2024) 17 Centax 135 (Tri.-Del)
CESTAT remanded matter since appeal was rejected due to non-compliance of mandatory pre-deposit but now it was deposited
EXCISE & SERVICE TAX ?|? CASE LAW
ST: Appeal by assessee rejected earlier due to non-compliance of mandatory pre-deposit remand to appellate authority upon compliance, for decision on merits.
Key Details:
Case Name: Mehra Cable TV vs. Commissioner of Central Goods and ST, Ludhiana
Citation: (2024) 17 Centax 137 (Tri.-Chan)
Notional interest earned on security deposit received from tenant isn’t liable for service tax: CESTAT
EXCISE & SERVICE TAX ?|? CASE LAW
ST: Security deposit is not consideration for leasing of property and notional interest on said deposit cannot be added to rent for purpose of levy of Service Tax.
Key Details:
Case Name: Shubham Resorts (P.) Ltd. vs. Commissioner (Appeals), Central Excise & Central Goods and ServiceS Tax, Jaipur
Citation: (2024) 17 Centax 139 (Tri.-Del)
Freight charges not includible in assessable value if transfer of ownership takes place at factory gate: CESTAT
EXCISE & SERVICE TAX ?|? CASE LAW
Excise: Where transfer of ownership was at factory gate when goods were delivered, transportation charges from factory to buyer's premises not liable to be included in assessable value as per rule 5 of 2000 Rules.
Key Details:
Case Name: Commissioner of Central Tax, GST & Service Tax, Noida vs. Telecom Network Solutions Pvt. Ltd.
Citation: (2024) 17 Centax 140 (Tri.-All)
Maintenance of Street Lights for municipality was not covered under term maintenance of roads; not exempted from service tax: SC
EXCISE & SERVICE TAX ?|? CASE LAW
ST: Maintenance of Street Lights for municipality was not covered under term maintenance of Roads under Notification 24/2009-ST and hence not exempted from service tax.
Key Details:
Case Name: Municipal Corporation of Delhi vs. BSES Rajdhani Power Ltd.
Citation: (2024) 17 Centax 156 (S.C.)
Legal Beacon
To Be or Not To Be? – Exploring The Issue of Price-Cum-Duty in Customs Law
CUSTOMS ?|? OPINION ?|? (2024) 17 CENTAX 154 (ARTICLE)
As the title suggests the article proposes to explore the issue as to whether the sale price of goods for the purposes import or export, would include the duty element levied under the Customs Act, 1962 (“Customs Act”). In case of imports, the answer is fairly simple, which is, yes. However, in case of exports, the issue remains complicated and unanswered.
Author: Rishi Raju Advocate
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.
The Essentials on GST & Customs Law as Amended by the Finance Act 2024
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