Customs Act | Claimant Entitled To Interest On Delayed Return Of The 'Duty Drawback' : Supreme Court

The Supreme Court on Monday (February 5) observed that if there is a delay in refund of the 'duty drawback' to the claimant under the Customs Act, 1962, then the claimant would be entitled to interest in addition to the amount of drawback at the rate of interest which was fixed by the Central Government at the relevant point of time.

Bombay High Court

Legal Services Provided By Individual Advocate, Partnership Firm Of Advocates Exempted From Service Tax: Bombay High Court

The Bombay High Court has held that the service provided by an individual advocate, a partnership firm of advocates, by way of legal services is exempt from levy of service tax.

Madras High Court

Discount Linked To Subsidy Alone Can Form Part Of “Transaction Value”: Madras High Court

Case Title: M/s.Supreme Paradise Versus Assistant Commissioner (ST)

Citation: 2024 LiveLaw (Mad) 61

The Madras High Court has held that a discount linked to the subsidy alone can form part of the “transaction value.”

Non-Production Of Original Tax Invoice From Registered Dealer, Reversal Of ITC By Dept. Doesn't Amount To Double Taxation: Madras High Court

The Madras High Court has held that when a registered dealer claims any benefit under Section 19 of the TNVAT Act 2006, he has to strictly adhere to the conditions laid down in the said section.

Allahabad High Court

75(4) UPGST Act| Even If There Is No Request For Personal Hearing, Must Be Heard Before Adverse Decision: Allahabad High Court

The Allahabad High Court has held that before taking any adverse decision under the Uttar Pradesh Goods and Service Tax Act 2017, an opportunity of hearing must be provided to the assesee even if there is no request on his part.

UPGST | Expired E-Way Bill, But No Intention To Evade Tax: Allahabad High Court Quashes Penalty Order

Recently, the Allahabad High Court has quashed the penalty which was imposed due to production of expired e-way bill at the time of detention. The Court held that no intention to evade tax was established by the authorities. Since, there was no dispute regarding consignor and consignee and the description of the goods, the Court held that penalty could not be imposed for a technical error in absence of any intention to evade tax.

S107 CGST | Appellate Authority Does Not Have Power To Remand Case Back To Adjudication Authority: Allahabad High Court

The Allahabad High Court has held that the appellate authority exercising jurisdiction under Section 107 of the Central Goods and Service Tax Act, 2017 does not have the power to remand the case back to the adjudication authority. It only has the power to confirm or modify or annul the order under appeal.

Calcutta High Court

Calcutta High Court Quashes Complaint Against Director As Prosecution Failed To Implead Company Importing Liquors Not For Sale

The Calcutta High Court has quashed the complaint against the director as the prosecution failed to implead the company importing liquors not for sale.

E-Way Bill Generated For Exporting Goods To Bangladesh Expired Due To Accident: Calcutta High Court Quashes 200% Penalty

Case Title: M/S Saraf Trexim Limited Vs Deputy Commissioner Of State Tax And Ors.

Gauhati High Court

Gauhati High Court Stays SCN Seeking Reversal Of ITC On Account Of Default At Supplier's End

The Gauhati High Court has granted the interim stay of Show Cause Notice in the case of Surya Business Private Limited, seeking reversal of ITC on account of default at the supplier's end.

Telangana High Court

GST Payable On Transfer Of Land Development Rights Under Joint Development Agreement: Telangana High Court

Case Title: Prahitha Construction Private Limited vs Union of India and 3 others

The Telangana High Court has held that Goods and Service Tax (GST) is payable on the transfer of land development rights under a joint development agreement (JDA).

The Chandigarh Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT)allowed the service tax exemption to Yamaha Motor's subsidiary and held that advisory support services relating to software clearly fall within the domain of the service provided by a software engineer.

Illegal Actions Of Importer Firms Subsequent To Cargo Clearance From Customs Station Does Not Make Customs Broker Liable: CESTAT

Case Title: M/s R.P. Cargo Handling Services Versus Commissioner of Customs (Airport & General)

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that there is a lack of authority to collect such service tax by the appellant. It would not give the Department authority to retain the amount paid, which otherwise was not payable by the appellant. Nothing may act as an infringement on the right of the appellant to demand a refund of payments made by them under the mistaken notion.