Tax
Make My Trip, A Facilitator Between Hotel And Customer, Entitled To Claim Benefit Of Abatement Notifications: CESTAT
The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that Make My Trip acted as a facilitator between hotel and customer for short-term accommodation service.The bench of Justice Dilip Gupta (President) and Hemambika R. Priya (Technical Member) has observed that a tour operator can provide a host of services, including booking of accommodation, transportation,...
CGST Act | Once Registration Is Cancelled, Uploading Notice On Portal Not Sufficient Notice, Must Be Given At Assesee's Address: Allahabad HC
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 assesee. The Court observed that merely uploading notice on the web portal without any intimation to the assesee will vitiate any subsequent action as being bad in law.Elaborating on the...
2023 Annual Digest Of GST Cases
Supreme CourtState Amendments Made To VAT Acts After GST Came Into Effect Are Invalid : Supreme Court Case Title: The State of Telangana & Ors. V. M/S Tirumala Constructions., Civil Appeal No(S). 1628 Of 2023 Citation : 2023 LiveLaw (SC) 927 A Division Bench of the Supreme Court, while deciding the appeals arising from judgments of Telangana, Gujarat and Bombay High Court...
Industrial Units Can't Be Discriminated For Budgetary Support Based Turnover: Gauhati High Court
The Gauhati High Court recently held that the exclusion of industrial units who were eligible to avail benefits under the NEIIPP, on the classification that they did not pay Central Excise Duty either because their annual turnovers were below the threshold limit of 1.5 crores or that they had produced items which were already exempted, cannot be permitted to be a ground to deny the benefits...
ONGC Not Liable To Pay Service Tax On Consideration For Right To Use Natural Resources: CESTAT
The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that Oil and Natural Gas Corporation Ltd. (ONGC) is not liable to pay service tax on consideration for the right to use natural resources.The bench of Sulekha Beevi C.S. (Judicial Member) and Vasa Seshagiri Rao (Technical Member) has relied upon the view taken by the Supreme Court in Cements v. State...
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
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 sale of goods. The Court clarified that transfer of 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...
Appellate Authority Cannot Dismiss Appeal For Non-Prosecution Due To Non-Appearance Of Assessee Or Authorized Representative: Patna High Court
The Patna High Court has observed that the appellate authority is not empowered to dismiss the appeal for non prosecution due to non-appearance of Assessee or authorized representative as appellate authority has a duty and obligation to take into consideration the merits of the matter, examine the grounds raised by the appellant even if the appellant or authorized representative presence is...
Definition Of 'Manufacture' U/s 2(e)(1) Of UP Trade Tax Act Does Not Include Blending And Packaging Tea : Supreme Court
Recently, the Supreme Court has held that definition of 'manufacture' under Section 2(e)(1) of the U.P. Trade Tax Act, 1948 does not include blending and packaging tea. Distinguishing the judgment delivered by a three-judge bench of the Supreme Court in Chowgule & Co. Private Limited and Anr. vs. Union of India and Others, the bench comprising of Justice B.V. Nagarathna and Justice...
SARFAESI Act | Charge Of Secured Creditor Will Precede Over The Charge Based On Dues Of Sales Tax: Gujarat High Court
The Gujarat High Court has reiterated that the charge of the Secured Creditor will precede over the charge of an Unsecured Creditor.The above ruling came in a writ petition whereby the core issue raised was - 'Who will have the first charge over the property in question i.e. Secured Creditor or the State / Central Government (Crowns debt) on account of non-payment of dues of the Sales...
CESTAT Orders Absolute Confiscation Of Gold Smuggled Without Payment Of Customs Duty
The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has ordered the absolute confiscation of gold smuggled without the payment of customs duty.The bench of Rachna Gupta (Judicial Member) and Hemambika R. Priya (Technical Member) has observed that the gold was of foreign origin. It is also established that the appellants were attempting to smuggle the gold...
Reopening Of Assessment Inspired From 'Review' & 'Change Of Opinion' By Subsequent AO Is Deprecated: Madras HC
While setting aside the order disposing of assessee's objection for re-opening of assessment pursuant to the issue of notice u/s 148 of the Income tax Act, 1961 and the consequent reassessment order, the Madras High Court held that there is no scope for re-opening of the assessment, since the reasons cited for same was inspired from change of opinion of the Assessing officer.A Single Judge...
Tax Exemption Can't Be Denied To Govt's Helicopter Pilots Trainer For Non-Furnishing GSTIN : Karnataka High Court
The Karnataka High Court has held that tax exemption cannot be denied to the government's helicopter pilot trainer merely for non-furnishing goods and service tax identification numbers (GSTIN) initially.The bench of Justice B. M. Shyam Prasad has observed that the GSTIN of the recipient organization was not furnished initially, is able to be furnished later, and demonstrates that its services...