Supreme Court

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

The Supreme Court 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.

Delhi High Court Directs Dept. To Consider ITC Refund In Light Of CBIC Circular Extending Benefit Of Exclusion Period

The Delhi High Court has directed the department to consider refunding the input tax credit (ITC) in light of the circular issued by the Central Board of Indirect Taxes and Customs (CBIC) extending the benefit of the exclusion period.

Period Spent In Disposal Of Appeal Before CESTAT Shall Not Be Counted Towards Period Stipulated Under Section 28 (9) Of Customs Act: Delhi High Court

Case Title: Anand International And Ors. Versus Commissioner Of Customs

The Delhi High Court has held that the period spent in the disposal of the appeal before the CESTAT, i.e., between the filing and the final order being passed, shall not be counted towards the period stipulated under Section 28 (9) of the Customs Act.

Delhi High Court Quashes SCN & Order Lacking Reasons For Retrospective Cancellation Of GST Registration

Case Title: Apshara Garments Pvt. Ltd Versus Commissioner Of Delhi Goods And Service Tax

The Delhi High Court has quashed the show cause notice, which was lacking reasons for retrospective cancellation of GST registration.

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.

Assessee Ought Not To Have Meted Out Discriminatory Treatment Of Denying Clearance: Bombay High Court Allows Provisional Release Of Premium Cold Coffee

The Bombay High Court has held that the petitioner ought not to have been meted out such discriminatory treatment as denying clearance. The harsh and unreasonable conditions cannot be imposed, and more so when there is not an iota of material on the part of the department, as placed before the Court, indicating as to why a different yardstick would be required to be applied to the present consignments when earlier seven consignments were released at 16% to 28% bank guarantee.

Deficiency In Filing Appeal Can't Make Appeal Filed Within Prescribed Period Of Limitation To Be Labelled As Time Barred: Bombay High Court

The Bombay High Court has held that any deficiency in filing the appeal or application, like failure to file physical documents, cannot cause the appeal, which was registered on the online portal within the prescribed period of limitation, to be labelled and/or held to be barred by limitation.

Electricity Qualifies As Input For Grant Of CENVAT Credit: 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.

Madras High Court Quashes Revision Order Passed Under TNGST Act Against Renault Nissan For Travelling Beyond The Scope Of Revision Proceedings

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.

GST & Central Excise Superintendent Has No Jurisdiction To Pass Order Exceeding Rs.10,00,000: Allahabad High Court

The Lucknow bench of Allahabad High Court has quashed the order by the GST and Central Excise Superintendent for lack of jurisdiction.

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.

Res-Judicata Does Not Apply In Tax Matters, But Doctrine Of Finality Applies Unless There Is Marked Change: Allahabad High Court

The Allahabad High Court has held that the principle of res-judicata does not apply from one assessment year to another. However, the Court held that the Department cannot be allowed to change its stance for the same assesee for different assessment years, unless there is a marked change from one year to another.

UPVAT Act | Revision Jurisdiction Of High Court Limited To Questions Of Law, Jurisdictional Errors Or Procedural Irregularities: Allahabad High Court

The Allahabad High Court has held the revision jurisdiction under Section 58 of the Uttar Pradesh Value Added Tax Act, 2008 is limited to questions of law, jurisdictional errors, or procedural. The Court held that the High Court must refrain from going into questions of facts which have been decided by the Tribunal.

S.75(4) UPGST Act | Failure To File Reply To Show-Cause Notice Does Not Take Away Right Of Personal Hearing: Allahabad High Court

The Allahabad High Court has held that not filing a reply to a show cause notice does not take away the opportunity for personal hearing mandated under Section 75(4) of the Uttar Pradesh Goods and Service Tax Act, 2017.

Govts Should Collect Taxes Like Honeybee, Without Disturbing Petals: Allahabad High Court While Quashing Penalty Order Against Hawkins

Recently, while quashing penalty order passed under Section 129 of the Goods and Service Tax Act, 2017 against M/s Hawkins Cookers Limited, the Allahabad High Court cited the Arthashastra by Chanakya.

Rule 108 CGST Rules | Self-Certified Copy Of Order Under Challenge Not Required For Appeals Filed Electronically: Allahabad High Court

The Allahabad High Court has held that requirement of self-certified copy of order is not applicable to the appeals filed electronically under Section 107 of the Central Goods and Service Tax Act, 2017 read with Rule 108 of the Central Goods and Services Tax Rules, 2017.

The Allahabad High Court has rejected the application of Section 5 of the Limitation Act in appeals filed under Section 107 of the Uttar Pradesh Goods and Service Tax Act, 2017. The Court held that Tax laws are complete comprehensive codes which have strict procedural requirements to ensure revenue certainty and fiscal stability.

Limitation Act And Tax Appeals | Allahabad High Court Rejects Application Under Limitation Act, Holds Tax Statue Will Prevail

The Allahabad High Court has rejected the application of Section 5 of the Limitation Act in appeals filed under Section 107 of the Uttar Pradesh Goods and Service Tax Act, 2017. The Court held that Tax laws are complete comprehensive codes which have strict procedural requirements to ensure revenue certainty and fiscal stability.

GST | Only Typographical/ Clerical Error In Documents, Initial Burden On Department To Prove Intention To Evade Tax: Allahabad High Court

Case Title: M/S Indeutsch Industries Private Limited v. State Of U.P. And 2 Others

The Allahabad High Court has held that in case of no discrepancies or clerical errors in the documentation, the initial burden to prove that there is intention to evade tax lies on the department.

GST | Production Of Invoice, E-Way Bill After Detention Does Not Absolve Assessee Of Penalty: Allahabad High Court

Case Title: M/S Akhilesh Traders v. State Of U.P. And 3 Others

The Allahabad High Court has held that absence of tax invoices and/or e-way bill at the time of interception and their subsequent production does not absolve the assesee from the liability of penalty under the Goods and Service Tax Act.

Allahabad High Court Quashes Commercial Tax Tribunal's Judgement For Non-Compliance Of Rule 63(5) Of U.P. V.A.T. Rules, 2008

The Allahabad High Court has quashed the Commercial Tax Tribunal's judgement for non-compliance with Rule 63(5) of the U.P.V.A.T. Rules, 2008.

UPGST | Search And Seizure Of Godown Can't Result In Penalty Proceedings U/S 129 Of Act: Allahabad High Court Reiterates

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).

Kerala High Court

Yoga And Meditation Charges Are Subjected To Tax Under Kerala Tax On Luxuries Act: Kerala High Court

CESTAT

Commission Shared By Head Office With Branch Office Of Same Entity Is Not Taxable: CESTAT

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.

Mere Factum Of Two Set Of Invoices Not Sufficient To Prove Charge Of Clandestine Removal: CESTAT

The Kolkata Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that a mere factum of two sets of invoices is not sufficient to prove the charge of clandestine removal.

CESTAT Allows Cenvat Credit To Kalyan Jewellers On Gold Insurance Services Provided By Insurance Company

The Bangalore Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has allowed the cenvat credit of service tax paid on the services provided by M/s Oriental Insurance Co., Ltd., to the appellant, Kalyan Jewellers.

Incentives Given To Audi Authorised Service Station Not 'Business Auxiliary Service', No Service Tax Payable: CESTAT

Case Title: M/s.Jubilant Motor Works (South) Pvt. Ltd. Versus The Commissioner of GST & Central Excise

The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that incentives given to audit-authorised service stations are not 'business auxiliary services'.

UCO Bank Eligible For Cenvat Credit Of Service Tax Paid On Telephone Bills In Respect Of Telephones Installed At Employees' Residence: CESTAT

Case Title: M/s. UCO Bank Versus Commissioner of Service Tax

The Kolkata Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that UCO Bank is eligible for the Cenvat Credit of service tax paid on telephone bills in respect of the telephones installed at the residence of employees.

Rejection Of Value Declared On Bill Of Entry Is A Serious Act, Should Be Supported By Evidence: CESTAT

Case Title: Deeplalit Enterprise P. Ltd. Versus C.C.-Ahmedabad

The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that rejection of value declared on a bill of entry is a serious action that should be supported by compelling provision, evidence, and justifiable reasons.

Obligation Of CHA Cannot Be Stretched To Undertake Background Check Of Client, Revoking Customs Brokers License Not Sustainable: CESTAT

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the obligation of the Customs House Agent under Section 13(e) of the CHALR, 2004 cannot be stretched to it being obliged to undertake a further background check of the client.

CESTAT Quashes Excise Duty Demand Against Pepsico Scrap-Veg-Refuse Arising From Manufacture Of Exempted Goods

Case Title: M/s Pepsico India Holdings Pvt Ltd Versus Commissioner of Central Excise & Service Tax, Chandigarh-I

The Chandigarh Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has quashed the excise duty demand against Pepsico Scrap-Veg-Refuse arising from the manufacture of exempted goods.

Race Promotion Contract Between Formula One World Championship And Jaypee Sports Is Not Franchise Agreement, No Service Tax Payable: CESTAT

Case Title: M/s Jaypee Sports International Ltd. Versus Commissioner of Central Excise & CGST, Noida

The Allahabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the race promotion contract between Formula One World Championship (FOWC) and Jaypee Sports (JSIL) is not a franchise agreement, and no service tax is payable.

Service Tax From 16.06.2005 to 26.07.2009 Not Leviable On Services Of Repair And Maintenance Of Roads: CESTAT

The Banglore Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that service tax during the period from 16.06.2005 to 26.07.2009 is not leviable under maintenance and repair service in relation to the repair and maintenance of roads.

Reversal Of Cenvat Credit In Respect Of Common Input Services Sufficient For Compliance With Cenvat Credit Rules, 2004: CESTAT

The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that reversal of Cenvat credit in respect of common input services by the appellants is sufficient for compliance with the Cenvat Credit Rules, 2004.

Reversal Of Cenvat Credit In Respect Of Common Input Services Sufficient For Compliance With Cenvat Credit Rules, 2004: CESTAT

Case Title: M/s SMS Ltd. Versus Commissioner of Central Excise & Service Tax

The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that reversal of Cenvat credit in respect of common input services by the appellants is sufficient for compliance with the Cenvat Credit Rules, 2004.

Larger Period Of Limitation Not Applicable Where De-Bonding Was Done After Verification, Issuance Of No Dues Certificate: CESTAT

Case Title: Contacare Ophthalmics and Diagnostics Versus Commissioner of Central Excise & ST, Vadodara-i

The Ahmedabad bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that where debonding was done after verification by Central Excise and issuance of a no-dues certificate, the larger period of limitation cannot apply.

In Absence Of Consignment Note, Services Cannot Be Considered As GTA Services, Service Tax Not Sustainable: CESTAT

The Delhi Bench of Customs, Excise, and Service Tax (CESTAT) has held that in the absence of a consignment note, services cannot be considered GTA services, and the demand for service tax under the category of “goods transport agency” does not sustain.

Service Recipient In India Not Liable To Pay Service Tax When PE Of Foreign Service Provider Exists In India: CESTAT

The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that under the purview of Section 66A of the Finance Act, 1994, when a permanent establishment of the foreign service provider exists in India, the recipient of service in India cannot be made liable to pay service tax under the reverse charge mechanism.

AAR

Imparting Practical Training To Nurses And Psychologists Not A 'Healthcare Services', No GST Exemption Available: AAR

Advance Ruling No. KAR ADRG 06/2024

The Karnataka Authority of Advance Ruling (AAR) has ruled that fees collected from nurses and psychologists for 'imparting practical training' are not exempted from GST.

No Direct Nexus Between Renting Of Buildings To Municipalities & Article 243W, GST Applicable: AAR

Case No: TSAAR Order No. 05/2024

The Telangana Authority of Advance Ruling (AAR) has ruled that GST is payable for providing renting services for buildings to the Government Social Welfare College Boys Hostel and in municipalities.

No GST Exemption On Pure Services Received By AIIMS From Vendors: AAR

Case No. TSAAR Order No.04/2024

The Telangana Authority of Advance Ruling (AAR) has ruled that All India Institute of Medical Sciences (AIIMS) can claim GST Exemption on pure services received from Vendors.

GST Leviable On Export Of Pre-Packaged And Labelled Rice Upto 25 Kgs. To Foreign Buyer: AAR

The Andhra Pradesh Authority of Advance Ruling (AAR) has ruled that GST would be levied on the export of pre-packaged and labelled rice up to 25 kg to foreign buyers.

GST Exemption On Supply Of Dal To Department For Women, Children, Disabled & Senior Citizens: AAR

The Telangana Authority of Advance Ruling (AAR) has ruled that no GST is payable on the supply of dal to the Department for Women, Children, Disabled, and Senior Citizens.