Delhi High Court

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.

Allahabad High Court

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.

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.

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

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.

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.