Delhi High Court

GST Registration Cancellation Passed Solely For Non-Filing Of Reply: Delhi High Court Remits The Matter For Re-Adjudication

Case Title: M/S Jain Cement Udyog (Through Proprietor Sh. Sanjay Jain) Versus CBIC

The Delhi High Court has held that GST registration cancellation passed solely for non-filing of reply is unsustainable.

Bombay High Court

Bombay High Court Quashes SCN Demanding GST On Ocean Freight On Transportation Of Goods From Outside India

Case Title: M/s. Agarwal Coal Corporation Pvt. Ltd. Versus Assist. Commissioner of State Tax

The Bombay High Court has quashed the show cause notice (SCN) demanding GST on ocean freight on transportation of goods from outside India.

Madras High Court

Assessee Can't Be Absolved Of Responsibility As Registered Person To Monitor The GST Portal: Madras High Court

Case Title: M/s.Bajrang & Bajrang Versus The State Tax Officer (FAC)

The Madras High Court held that the assessee cannot be absolved of responsibility as a registered person to monitor the GST portal.

Kerala High Court

Malabar 'Parota' Is Akin To 'Bread', Exigible To 5% GST: Kerala High Court

Case Title: Modern Food Enterprises Private Limited Versus Union Of India

The Kerala High Court has held that Malabar 'Parota' is akin to 'bread' and is exigible at the rate of 5% GST and not 18% GST.

Telangana High Court

Telangana High Court Holds 'Handling Of Cargo In Customs Areas Regulations, 2009' As Ultra Vires Of The Customs Act, 1962

Case Title: Central Board of Excise and Customs vs. M/s. GMR Hyderabad International Airport Limited, Rep. by its General Manager & Ors.

The Telangana High Court holds 'Handling of Cargo in Customs Areas Regulations, 2009' by way of which cost of living expenses were recoverable from the Customs Cargo Service Provider as ultra vires of the Customs Act, 1962.

CESTAT

Intention To Smuggle Prohibited Goods Can't Be Equated With Attempt To Export Prohibited Goods: CESTAT

The Hyderabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that intention to smuggle prohibited goods cannot be equated with an attempt to export prohibited goods.

No Service Tax Can Be Demanded On Sale Of Goods Or By Way Of Including Value Of Goods In The Service: CESTAT

Case Title: Hamon Shriram Cottrel Pvt. Ltd. Versus Commissioner of C.E. & S.T.-Vapi

The Ahmedabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that no service tax can be demanded on the sale of goods or by way of including the value of goods in the service.

Statements Recorded Under Section 108 Of Customs Act, 1962 Are Admissible Before Court Of Law: CESTAT

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that statements recorded under Section 108 of the Customs Act, 1962, are admissible before a court of law.

Intention To Smuggle Prohibited Goods Can't Be Equated With Attempt To Export Prohibited Goods: CESTAT

Case Title: Sh Mohammed Mustafa Versus Pr. Commissioner of Customs Hyderabad

The Hyderabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that intention to smuggle prohibited goods cannot be equated with an attempt to export prohibited goods.