Indirect Tax Cases Weekly Round-Up: 02 To 08 June 2024

Claim For Sales Tax Exemption In Respect Of Transit Sales To Be Justified By Showing Sale As Having Occurred In Transit: Kerala High Court

Citation: 2024 LiveLaw (Ker) 336

Case Title: M/S.I.T.I.LTD Versus State Of Kerala

The Kerala High Court has held that a claim for exemption in respect of transit sales must be justified by showing the sale as having occurred in transit.

Time Limit To Avail ITC Is Till 30th November In Each Financial Year From Beginning Of GST Regime: Kerala High Court

Citation: 2024 LiveLaw (Ker) 341

Case Title: M/S M.Trade Links Versus Union Of India

The Kerala High Court has held that the time limit to avail ITC is November 30th in each financial year from the beginning of the GST regime.

Calcutta High Court

Ignoring GSTR-9 Causes Prejudice To Taxpayer's Rights When Errors Committed Are Revenue Neutral: Calcutta High Court

Case Title: Ankit Kumar Agarwal Versus The Assistant Commissioner of State Tax, Taltala Charge & Ors.

The Calcutta High Court has held that ignoring GSTR-9 causes prejudice to taxpayers's rights when errors committed are revenue neutral.

Andhra Pradesh High Court

Can't Examine Officials Of Tax Dept. On Enquiry Report Based On F-Forms Submitted By Dealer: Andhra Pradesh High Court

Case Title: M/s. Foods, Fats and Fertilizers Limited Versus The State of Andhra Pradesh

The Andhra Pradesh High Court has held that the assessee or petitioner does not have a right to cross-examine the officials of the Tax Department of Bombay on the F-Forms submitted by the dealer.

Allahabad High Court

[Central Excise Act] Fixing Consecutive Dates of Hearing on Very Short Notice Violative of Opportunity of Hearing U/S 33A: Allahabad High Court

Case Title: M/s Avshesh Kumar v. Union of India and 2 Ors.

The Allahabad High Court has held that fixing consecutive dates of hearing within the period of a week would be violative of the opportunity of hearing as envisaged under Section 33A of the Central Excise Act, 1994.

CESTAT

Royalty Not Includible In Transaction Value Of Imported Raw Materials To Demand Any Differential Customs Duty: CESTAT

Case Title: M/s. Valeo Friction Materials India Ltd. Versus Commissioner of Customs

The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the royalty is not included in the transaction value of the imported raw materials to demand any differential customs duty.

AAR

5% GST Payable On Mix Mukhwas And Roasted Til & Ajwain: AAR

Applicant's Name: M/s Bhagat Dhanadal Corporation

The Gujarat Authority of Advance Ruling (AAR) has ruled that 5% GST is payable on Mix Mukhwas, Roasted Til, and Ajwain.

18% GST Applicable On ZlD Treated Water: AAR

Applicant's Name: M/s Gujarat Eco Textile Park Limited

The Gujarat Authority of Advance Ruling (AAR) has ruled that 18% GST is applicable on Zero Liquid Discharge (ZLD) treated water.

Infant Food Products Containing Milk And Other Ingredients Subject To 18% GST: AAR

Applicant's Name: Bebymil International Pvt. Ltd.

The Rajasthan Authority of Advance Ruling (AAR) has ruled that infant food products containing milk and other ingredients are subjected to 18% GST.