Supreme Court Supreme Court Expunges Gujarat HC's Adverse Observation Against GST Officials Case Title: The State Of Gujarat & Anr. V. Paresh Nathalal Chauhan Citation : 2024 LiveLaw (SC) 295 The Supreme Court (on March 12) expunged the observations made by the Gujarat High Court in an interim order that statutory protection of the good faith clause under Section 157...
Supreme Court
Supreme Court Expunges Gujarat HC's Adverse Observation Against GST Officials
Case Title: The State Of Gujarat & Anr. V. Paresh Nathalal Chauhan
Citation : 2024 LiveLaw (SC) 295
The Supreme Court (on March 12) expunged the observations made by the Gujarat High Court in an interim order that statutory protection of the good faith clause under Section 157 of the Goods and Services Tax Act may not be available to the GST officers who conducted a search operation in the instant case.
Delhi High Court
Proper Officer Has To Consider Reply On Merits And Then Form An Opinion: Delhi High Court
Case Title: Canara Bank Versus Assistant Commissioner, DGST
The Delhi High Court has held that the proper officer has to consider the reply on merits and then form an opinion.
Madras High Court
Madras High Court Restrains Dept. From Appropriating Interest Liability Against Eicher Motors Until Matter Is Taken Up By Appellate Court
Case Title: M/s.Eicher Motors Limited Versus The Assistant Commissioner of Central Tax and Central Excise
Citation: 2024 LiveLaw (Mad) 159
The Madras High Court has restrained the department from appropriating interest liability against Eicher Motors until the matter is taken up by the appellate court.
Allahabad High Court
Entry Tax | Indian Made Foreign Liquor Not Taxable Under UP Entry Of Goods Into Local Area Act 2007: Allahabad High Court
Case Title: M/S United Spirits Limited v. State Of U.P.
The Allahabad High Court has recently quashed the assessment order taxing Indian Made Foreign Liquor under the UP Entry of goods into Local Area Act 2007 on grounds that it is not provided in the schedule to the Act.
S.58 UPVAT | In Revisional Jurisdiction, HC Must Uphold Sanctity Of Judgments/Orders, Must Intervene Only When There Are Compelling Reasons: Allahabad HC
Case Title: The Commissioner, Commercial Tax U.P. V. M/S Godfrey Philips India Limited
While elaborating the difference between 'appeal' and 'revision', the Allahabad High Court has held that in exercise of its revisional jurisdiction, the High court must uphold the sanctity of judgments and orders and intervene only when there are compelling reasons to do so.
Confiscation & Penalty Order Must Be Quashed If Quantification Of Stock Based On Eye Estimate: Allahabad High Court
Case Title: M/S Eco Plus Steels Pvt. Ltd. v. State Of U.P. And 3 Others
The Allahabad High Court has held that once the Appellate Authority has recorded a specific finding that quantification of stock was based on eye estimate and not in accordance with law, the confiscation order as well as the penalty order are liable to be set aside.
S.16 UPVAT Act | Invoices, RTGS Details Not Sufficient For Deciding ITC Claim, Transportation Details Must Be Produced: Allahabad High Court
Case Title: Commissioner, Commercial Tax v. S/S Soma Enterprises Ltd.
Placing reliance on the judgment of the Supreme Court in State of Karnataka vs. M/s Ecom Gill Coffee Trading Private Limited, the Allahabad High Court has held that input tax credit cannot be granted based solely on invoices and RTGS payment details.
Case Title: Durga Steel Rolling Mills Thru. Partner Amit Arora v. Commissioner Of Commercial Taxes U.P.Lucknow
The Allahabad High Court has held that intention to evade tax is essential condition for imposing penalty under Section 54(1)(2) of the Uttar Pradesh Value Added Tax Act, 2008.
Jharkhand High Court
Jharkhand High Court Allows Application for Revocation of Cancelled GST Registration Despite Expiry of Limitation Period
Case Title: Abdul Satar Vs Principal Commissioner, Central Goods and Service Tax & CX (Jharkhand High Court)
LL Citation: 2024 LiveLaw (Jha) 56
In a recent ruling, the Jharkhand High Court has permitted the filing of an application for revocation of cancelled GST registration, despite the expiration of the limitation period.
Placement Agency To Be Given Proper SCN On Alleged Failure To Perform Duties Coupled With Monetary Loss To JSBCL: Jharkhand High Court
Case Title: Urmila International Services Private Limited Versus Jharkhand State Beverages Corporation Limited
The Jharkhand High Court has held that Rule 15 of the Jharkhand Excise (Operation of Retail Product Shops through Jharkhand State Beverages Corporation Limited) Rules, 2022, and the corresponding clauses of the contract have to be restricted only to those situations where the placement agency has been found, albeit after hearing the agency, to have failed to provide manpower to Jharkhand State Beverages Corporation Ltd. (JSBCL), which has resulted in pecuniary loss to the corporation.
CESTAT
Freight/Insurance Amount Is Not Includible In Assessable Value Of Goods For Charging Excise Duty: CESTAT
Case Title: Panama Petrochem Ltd. Versus Commissioner of C.E. & S.T.-Daman
The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the freight or insurance amount is not included in the assessable value of the goods for charging excise duty.
Cross-Examination Necessary For Arriving At Fair Trial, It Is Not Whims Of Adjudicating Authority To Allow Or Reject Request: CESTAT
Case Title: Shri Abbasbhai Teherali Bharmal Versus Commissioner of C.E. & S.T.-Rajkot
The Ahmedabad bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that cross-examination is necessary for arriving at a fair trial.
Service Tax Not Payable On Flats Constructed Prior To 01.07.2010, Having Less Than 12 Flats: CESTAT
Case Title: M/s. Sandeep N Savani Versus Commissioner of GST & Central Excise
The Chennai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that there is no tax liability on the appellant for the impugned flats constructed prior to July 1, 2010, having less than 12 units or flats.
Admissibility Of Discounts Passed On To Buyers Subsequent To Clearance, Is Eligible Deduction For Determination Of Assessable Value: CESTAT
Case Title: M/s. Steel Authority of India Limited Versus Commissioner of Central Excise and Service Tax
The Kolkata Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the admissibility of discounts that were passed on to the buyers and were known at the time of clearance of goods is an eligible deduction for the purpose of determining the assessable value.