Indirect Tax Weekly Round-Up: 7 To 13 July 2024

Update: 2024-07-14 05:47 GMT
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Delhi High CourtUploading Of Notices By GST Department Under Heading 'Additional Notices' Is Sufficient Service: Delhi High CourtCase Title: Kamla Vohra Versus Sales Tax OfficerThe Delhi High Court has held that the uploading of notices by the GST department under the heading 'additional notices' amounts to sufficient service.Bombay High Court Bombay High Court Quashes Customs Duty...

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Delhi High Court

Uploading Of Notices By GST Department Under Heading 'Additional Notices' Is Sufficient Service: Delhi High Court

Case Title: Kamla Vohra Versus Sales Tax Officer

The Delhi High Court has held that the uploading of notices by the GST department under the heading 'additional notices' amounts to sufficient service.

Bombay High Court

Bombay High Court Quashes Customs Duty Reassessment Against Patanjali Foods On Crude Palm Oil Import

Case Title: Patanjali Foods Ltd. Versus UOI

The Bombay High Court has quashed the customs duty reassessment against Patanjali Foods on the import of crude palm oil for home consumption.

Breakwater-Wall For Ship-Safety Not 'Plant And Machinery', GAIL Subsidiary Not Eligible For ITC: Bombay High Court

Case Title: Konkan LNG Limited Versus The Commissioner of State Tax

The Bombay High Court has held that the breakwater wall or accropode that are essential certainly do not qualify as plant and machinery. The breakwater wall can hardly be called “plant or machinery." Accropodes lose their identity when a breakwater wall is constructed using accropode.

Andhra Pradesh High Court

Filing Statutory Appeal After Writ Proceedings Concluded Is Abuse Of Process: Andhra Pradesh High Court Imposes Cost

Case Title: Reddy Enterprises Versus The Appellate Authority & Additional Commissioner

The Andhra Pradesh High Court has held that the filing of the statutory appeal by the writ petitioner after writ proceedings and subsequent proceedings against the same order of assessment, just to avoid the compliance of the directions of the writ Court, is nothing but abuse of the process of the Court.

Meghalaya High Court

Meghalaya High Court Directs Customs Commissioner To Refund Rs. 60 Lakhs For Destroying Seized Betel Nuts

Case Title: Smt. Laltanpuii Versus UOI

The Meghalaya High Court has directed the customs commissioner to refund Rs. 60 lakh for destroying seized betel nuts.

Allahabad High Court

[UP Trade Tax Act] Because Of Refund Due From Assessment Proceedings, Can't Escape Liability Of Depositing Tax Realized: Allahabad High Court

Case Title: M/S Kashi Ram Ved Prakash vs. Commissioner Of Commercial Tax U.P. Lucknow

Citation: 2024 LiveLaw (AB) 428

The Allahabad High Court has held that a registered dealer cannot withhold the tax realised by him from a purchasing dealer only because he had deposited an excess amount of tax at the time of the transaction.

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