Supreme Court

Hiring Of Motor Vehicle Or Cranes Is Not 'Sale Of Goods' If Control Over Equipment Is Retained By Contractor, VAT Can't Be Levied: Supreme Court

Case Title: M/s. K.P. Mozika v Oil and Natural Gas Corporation Ltd. & Ors.

Citation: 2024 LiveLaw (SC) 26

The Supreme Court has held that the hiring of motor vehicles/cranes from a contractor is a service and would not attract Sales Tax or Value Added Tax (VAT) assuming the transaction to be the sale of goods. The Court clarified that the transfer of the right to use the goods not only includes possession but also control over goods by the user. If the control over the goods remains with the contractor during the hire period, then it cannot be termed as sale of goods and only service tax can be levied.

Supreme Court Dismisses UP Govt.'s Appeal Against Allahabad HC Order Quashing Demand Of Rs. 235.52 Crores Against VIVO

Case Title: State of Uttar Pradesh and Anr. v. M/s Vivo Mobile India Private Ltd. & Ors.

On Thursday(January 4), the Supreme Court dismissed a Special Leave Petition filed by the State of Uttar Pradesh against the order of the Allahabad High Court quashing the demand of Rs. 235.52 Crores raised against Vivo Mobile India Private Limited raised by GST Authorities vide order under Section 74(9) of the Goods and Service Tax Act 2017.

[Limitation Act] Allahabad High Court Extends Benefit Of Exclusion Of Time U/S.14 To Appeals Under S.107 CGST Act

On Wednesday, the Allahabad High Court directed the Additional Commissioner, CGST, (Appeals), Meerut, to grant benefit of Section 14 of the Limitation Act to the petitioner and hear the appeal filed under Section 107 of Central Goods and Service Tax Act, 2017 afresh.

CGST Act | Time Extension For Filing Appeal Against Orders U/S 73, 74 Can Be Extended To Orders U/S 129, 130: Allahabad HC Asks CBIT To Consider

The Allahabad High Court directed the Central Board of Indirect Taxes, Ministry of Finance to consider extending the benefit of extension of time to file appeal under Section 107(1) of the Central Goods and Services Act, 2017 to orders passed under Section 129 and Section 130 of the Act.

GST | Show Cause Notice A Vital Checkpoint, Delineates Boundaries Within Which Any Authority Can Operate: Allahabad High Court

The Allahabad High Court has held that authorities cannot travel beyond the show cause notice to impose penalty on the assesee.

Writ Of Certiorari Not Issued As A Matter Of Course, But Granted At Discretion Of Superior Court: Allahabad High Court

The Allahabad High Court has held that the writ of certiorari is discretion granted to a superior court to review and quash decisions of lower courts, tribunals, or administrative bodies and is not issued as a matter of course.

GST | Technical Error Without Any Financial Implications Do Not Attract Penalties: Allahabad High Court

The Allahabad High Court has held that mere technical errors under tax laws without any financial implications should not be grounds for imposition of penalties.

Delhi High Court

GST Registration Can't be Cancelled Retrospectively For Non-Filing Of Returns: Delhi High Court

Case Title: Aryan Timber Store Through Its Prop Virender Kumar Versus Sales Tax Officer

The Delhi High Court has held that GST registration cannot be cancelled with retrospective effect for mere non-filing of returns.

Delhi High Court Directs Customs Commissioner To Release Amount After Realising Redemption Fine, Penalty From Seized Foreign Currency

Case Title: Oguljeren Hajyyeva Versus Commissioner Of Customs

The Delhi High Court has directed the Customs Commissioner to release the remaining amount after realising the redemption fine and penalty from the seized foreign currency.

Order Cancelling GST Registration With Retrospective Effect Bereft Of Reasons, Liable To Be Quashed: Delhi High Court

Case Title: RS Wires Industries Versus Sales Tax Officer Class

The Delhi High Court has quashed the order cancelling GST registration with retrospective effect, bereft of reasons.

GST ITC Refund Can't Be Rejected Merely On Ground Of Non-Supply Of Authenticated Document: Delhi High Court

Case Title: M/S Mittal Footcare Versus The Commissioner Of Central Goods And Services Tax

Goa Cess Act Is Not Subsumed By GST Laws: Bombay High Court

Case Title: Sesa Sterlite Limited through Company Secretary Chandrashekhar D. Chitnis & Anr. Versus State of Goa through Chief Secretary

Madras High Court

IGST Refund Claim May Be Made Before Expiry Of 2 Years From Date Of Export Of Goods: Madras High Court

Case Title: M/s.Tulip Nilgiris Exports Pvt. Ltd. Versus Additional Commissioner of Central Taxes and Central Excise (Appeals)

Citation: 2024 LiveLaw

The Madras High Court has held that an IGST refund claim may be made before the expiry of two years from the relevant date. The relevant date is required to be computed from the date of export of the goods concerned by any mode.

Assessee Failed To Cure Defects As Documents Were In The Custody Of Central GST Authority: Madras High Court Quashes Assessment Order

The Madras High Court has quashed the assessment order and held that the defect was not cured due to the availability of records in the custody of the central GST authority.

Areca Nuts Have Limited Shelf-Life, Risk Of Contamination: Madras High Court Directs Verification Of Certificate Of Origin

Case Title: M/s.Radha Industries Versus Commissioner of Customs

The Madras High Court has directed the verification of certificate of origin within 30 days and in case of failure of verification within time release the seized areca nut is subject to providing a bond for 100% of the value of goods but without insisting on a bank guarantee.

CA Firm Paid Service Tax With Accrued Interest Before Show Cause Notice: Karnataka High Court Reduces Penalty From 100% To 25%

The Karnataka High Court has held that the service tax has been paid with accrued interest even before the show cause notice has reached the review petitioner.

Allahabad High Court

UP GST | No Interference Under Article 226 Unless Inherent Lack Of Jurisdiction Or Absence Of Relevant Material Established: Allahabad High Court

Case Title: M/S Mgs Palace v. State Of U.P. And 4 Others

UPGST | Truck Is Capital Asset Of Transporter, Seizure Without Notice Affects Civil Rights: Allahabad High Court

Case Title: Akbar Ali Transport Services vs. State of U.P. and Another 2024 LiveLaw (AB) 25

The Allahabad High Court has held that the seizure of a vehicle transporting goods affects the civil rights of the transporter as the truck is a capital asset of the transporter.

UPGST | Invoice Contains Vehicle Details, Error In Not Filling Part-B Of E-Way Bill Technical: Allahabad High Court Quashes Penalty Order

The Allahabad High Court has held that if the invoice accompanying the goods contains all the details of the vehicle then not filing of Part-B of the e-way bill is a technical error without any intention to evade tax. The court quashed the penalty order under Section 129(3) of the UP Goods and Service Tax Act, 2017.

Section 5 Of Limitation Act Does Not Apply To Section 107 Of CGST Act: Allahabad High Court

The Allahabad High Court has held that Section 5 of the Limitation Act, 1963 does not apply to appeals filed under Section 107 of the Central Goods and Services Tax Act, 2017.

UPGST | Opportunity Of Hearing Mandatory Under S75(4) Before Imposing Tax/Penalty: Allahabad High Court

Case Title: M/S Primeone Work Force Pvt. Ltd. Thru. Its Auth. Signatory Alok Kumar v. Union Of India Thru. Secy. Ministry Of Finance

Case Citation: 2024 LiveLaw (AB) 49

The Lucknow Bench of the Allahabad High Court held that before passing of any adverse order, such as imposing tax or penalty, opportunity of hearing is mandatory under Section 75(4) of the Uttar Pradesh Goods and Service Tax Act, 2017.

UPGST | Burden To Prove Intention To Evade Tax Lies Solely On Department: Allahabad High Court

Case Title: M/S Ashoka P.U. Foam (India) Pvt. Ltd. vs. State Of U.P. And 3 Others

Case Citation: 2024 LiveLaw (AB) 50

On Wednesday, the Allahabad High Court held that the burden to prove intention to evade tax lies solely on the Department. The Court held penalties in tax laws should not be imposed solely on insignificant technical errors which do not have any financial consequences.

Commercial Tax | Allahabad High Court Upholds Condonation Of 1365 Days Delay On Sufficient Cause

CGST Act | Once Registration Is Cancelled, Uploading Notice On Portal Not Sufficient Notice, Must Be Given At Assesee's Address: Allahabad HC

Case Title: M/S Eastern Machine Bricks And Tiles Industries vs. State Of U.P. And Others

Case citation: 2024 LiveLaw (AB) 14

The Allahabad High Court has held that once the registration of the assesee is cancelled, any notice for proceedings under the Central Goods and Service Tax Act, 2017 shall be served on the address of the assessee.

Punjab and Haryana High Court

Extension Of Limitation Period Under Section 168A Of GST Act; Punjab And Haryana High Court Issues Notice

Case Title: M/s Garg Rice Mills & others Vs. State of Punjab & others

The Punjab and Haryana High Court has issued a notice to the government in a plea challenging the extension of the limitation period under Section 168A of the GST Act.

Jharkhand High Court

CGST Preventive Wing And DGGI Wing To Forward All Investigation And Inter-Related Transaction To State Authorities: Jharkhand High Court

Case Title: Vivek Narsaria Versus The State of Jharkhand

The Jharkhand High Court has opined that the Preventive Wing of the CGST and DGGI Wing of the CGST shall forward all their investigation carried out as against the petitioner and inter-related transactions to the State Authorities, who shall continue with the proceedings from the same stage.

Additional Commissioner Of Commercial Taxes Acted In Undue Haste In Disposing Of Revision Applications: Jharkhand High Court

The Jharkhand High Court has held that the Additional Commissioner of Commercial Taxes has acted in undue haste in disposing of the revision application. It is trite law that if an authority acts in undue haste, malice in law is to be presumed, and his action is deemed to be mala fide.

Determination Of Value Of Excisable Goods For Assessment Falls Within Exclusive Jurisdiction Of Supreme Court: Jharkhand High Court

Case Title: Principal Commissioner of Central G.S.T. & Central Excise, Ranchi Versus Bihar Foundary and Casting Ltd.

The Jharkhand High Court has held that the determination of the value of the excisable goods for the purpose of assessment falls within the exclusive jurisdiction of the Supreme Court of India under Section 35L of the Central Excise Act, 1944.

Himachal Pradesh High Court

Excise, Revenue And Other Departments Will Not Have Priority Over Secured Creditors: Himachal Pradesh High Court

Case Title: State Bank of India Versus State of H. P. & Ors.

The Himachal Pradesh High Court has held that departments of the state, including excise and revenue, will not have priority over the secured creditor s' debt.

Patna High Court

Patna High Court Imposes Fine Of Rs. 5,000 On GST Officer For 'Forcible And Illegal Recovery' Amid Non-Functional GST Tribunal

In a recent ruling, the Patna High Court slapped a fine of Rs 5,000 on a Goods and Services Tax ( GST ) officer for forcible and illegal recovery of the full tax amount from a man waiting to avail the statutory remedy of appeal before GST tribunal which has not been made functional in Bihar.

Pre-deposit For CGST/SGST Act Appeal Allowed Exclusively From Electronic Cash Ledger, Not Electronic Credit Ledger: Patna High Court

Case Title: M/s Flipkart Internet Pvt vs The State of Bihar and Ors

The Patna High Court has recently ruled that pre-deposit for maintaining an appeal under Section 107(6)(b) of the CGST/SGST Act is permissible solely by utilizing amounts from the Electronic Cash Ledger and not the Electronic Credit Ledger.

Calcutta High Court

Payment To Third Party Instead Of Selling Dealer, ITC Not Allowable: Calcutta High Court

The Calcutta High Court has held that the writ petitioner is not entitled to the benefit of input tax credit as he has not paid the amount to the selling dealer but to a third party.

Dredger Accessories Rules, Vessel Still In Use, No Case Of Unjust Enrichment, Duty Not Leviable: Calcutta High Court

Case Title: Commissioner Of Customs (Port), Kolkata Versus M/S. Dredging Corporation Of India Limited

The Calcutta High Court has held that when the goods are still in use, the question of passing the burden of customs duty does not arise, and the question of unjust enrichment will not be applicable.

Orissa High Court

Assessee To Approach Tribunal On Failure Of GST Dept. To Follow CESTAT's Direction, Writ Petition Not Maintainable: Orissa High Court

Case Title: M/s. Ipinit Vanaspati Ltd., Cuttack & Ors. Versus Principal Commissioner, GST & Central Excise, Bhubaneswar, Odisha

The Orissa High Court has held that the writ petition is not maintainable as the assessee has to approach the tribunal on the failure of the GST department to follow the direction of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT).

CESTAT

CESTAT Quashes Service Tax Demand Against HSBC Electronic Data Processing India On Back Office Support Services Exported To Its Group Entity

Case Title: HSBC Electronic Data Processing India Private Limited Versus Commissioner of Central Tax Rangareddy – GST

The Hyderabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has quashed the service tax demand against HSBC Electronic Data Processing India on back office support services exported to its group entity.

Adjudication Order Can't Travel Beyond Show Cause Notice: CESTAT

Case Title: Faze Three Limited Versus C.C.E & S.T.-Silvasa

The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the adjudication order cannot travel beyond the scope of a show cause notice.

Dept. Not Empowered To Retain Amount Deposited Under-Protest: CESTAT

Case Title: M/s Jalan Con Cast Ltd. Versus Commissioner of Central GST & Central Excise

The Allahabad Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the amount deposited during the pendency of adjudication proceedings or investigation is in the nature of deposit made under-protest or pre-deposit and therefore principles of unjust enrichment would not be attracted.

Design Work Of Slaughter House Established For Kolkata Municipal Corporation Covered Under Article 243W, No Service Tax Payable: CESTAT

Case Title: Commissioner of CGST & Central Excise, Lucknow Versus M/s Meatek Food & Machineries India Pvt. Ltd.

The Allahabad Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the design work of slaughterhouses established for Kolkata municipal corporations is covered under Article 243W of the Constitution of India, and no service tax is payable.

Pair Of Bra Cups Are Used For One Brassier, Customs Duty Is To Be Charged On Value Of Pair: CESTAT

Case Title: M/s. Lovable Lingerie Ltd. Versus The Commissioner of Customs (Appeals)

The Banglore Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that if a pair of bra cups is used for one brassier, customs duty is to be charged on the value of the pair.

CESTAT Quashes Service Tax, Interest And Penalty On Virgin Atlantic Airways On Passenger Service Fee, Airport Taxes

Case Title: M/s Virgin Atlantic Airways Ltd. Versus Commissioner of Central Excise, Delhi II

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has quashed the service tax, interest, and penalty on Virgin Atlantic Airlines passenger service fees and airport taxes.

In Absence Of Consignment Note Transport Services Can't Be Considered As GTA Services: CESTAT

Case Title: M/s.White N White Minerals Pvt. Ltd. Versus Commissioner of Central Goods & Service Tax and Central Excise

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that in the absence of a consignment note, transport services cannot be considered goods transport agency (GTA) services.

Goods Used In Fabrication Of Structures Embedded To Earth To Be Treated As 'Inputs': CESTAT Allows Cenvat Credit To SAIL

Case Title: M/s Steel Authority of India Limited Versus Commissioner of CGST & Central Excise, Bolpur

The Kolkata Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has allowed the cenvat credit to the Steel Authority of India Limited (SAIL).

Mere Mentioning Of Wrong Address Of Service Provider Is Procedural Defect, Cenvat Credit Can't Be Denied: CESTAT

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the mere mention of the wrong address is a procedural defect and CENVAT credit cannot be denied.

No Service Tax Chargeable Under Security Agency Services: CESTAT

Case Title: Superintendent of Police Versus Commissioner of Central Goods and Service Tax, Excise and Customs - Indore

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that no service tax is chargeable under security agency services.

Service Tax Not Payable On Demat Or Depository Charges: CESTAT

Case Title: V S E Stock Services Ltd. Versus C.C.E. & S.T.-Vadodara-ii

The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that service tax is not payable on demat or depository charges collected from sub-brokers.

Tamil Nadu State Transport Corporation Is State Transport Corporation, Do Not Fall Under Definition Of Rent-A-Cab Scheme Operator: CESTAT

Case Title: M/s. Tamil Nadu State Transport Corporation (Salem) Ltd. Versus The Commissioner of GST & Central Excise

The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that Tamil Nadu State Transport Corporation is a state transport corporation and does not fall under the definition of a rent-a-cab scheme operator.

AAR

GST ITC Can Be Availed On Roof Top Solar System As It Constitute Plant And Machinery: AAR

Applicant's Name: Unique Welding Products P. Ltd.

The Gujarat Authority of Advance Ruling (AAR) has ruled that roof-top solar systems with installation and commissioning constitute plant and machinery.

18% GST Applicable On F-18 Drugs Used For Cancer Diagnosis: AAR

Applicant's Name: IBA Molecular Imaging (India) P. Ltd.

The Uttar Pradesh Authority of Advance Ruling (AAR) has held that 18% GST is applicable on F-18 drugs used for cancer diagnosis.

ITC Admissible On Sale And Buyback Transactions When Payment Is Settled Through Book Adjustment: AAR

Name of the applicant: Paragon Polymer Products Pvt. Ltd.

The West Bengal Authority of Advance Ruling (AAR) has held that in cases of sale and buyback transactions, the input tax credit is admissible in respect of goods purchased from outsourced vendors when payment is settled through book adjustment against the debt created on outward supplies to those vendors.

ITC Admissible On Sale And Buyback Transactions When Payment Is Settled Through Book Adjustment: AAR

Name of the applicant: Paragon Polymer Products Pvt. Ltd.

The West Bengal Authority of Advance Ruling (AAR) has held that in cases of sale and buyback transactions, the input tax credit is admissible in respect of goods purchased from outsourced vendors when payment is settled through book adjustment against the debt created on outward supplies to those vendors.