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Service Tax – Cesta Kolkata: Limitation period of filing subsequent differential refund claim is to... Service Tax – Cestat Kolkata: No service tax leviable on mining activities prior to 01.06.2007 - De... GST – New Delhi High Court: Provisional attachment of Bank account has already elapsed more than one... Customs – Cestat Mumbai: Merely by sending a copy of the Order-in-Original by speed post, the depart...

GST

GST – New Delhi High Court: Provisional attachment of Bank account has already elapsed more than one year since the date of the letter and therefore, in terms of Section 83(2) of the CGST Act, the said order has ceased t...
GST – Bombay High Court: Provisions of Section 13(8)(b) viz. intermediary services and Section 8(2) of the IGST is legal, valid and constitutional – Appeal dismissed [Order attached]
GST – New Delhi High Court: Error in filing GST return and payment of excess liability – Held that if there is an inadvertent or typographical error that has crept in any returns, the taxpayer cannot be mulcted with the...
GST – New Delhi High Court: Show cause notice issued without mentioning the reason for GST cancellation of registration is vague and is liable to set aside – Writ petition allowed [Order attached]
GST – New Delhi High Court: Payment aggregator platform operator cannot be subject to the provisional attachment of bank accounts for any amount due and payable to the merchants using the platform – Writ petition allowed...
GST – Jharkhand High Court: As the memo of appeal submitted manually contains all the grounds on which impugned order is assailed, Revenue is directed to dispose the manual appeal without insisting to file online appeal...
GST – Jharkhand High Court: CBIC has issued Circular which had extended a benevolent provision for extension of limitation of refund in case of deposit of tax under wrong head – Petitioner is at liberty to file the refun...
GST – New Delhi High Court: Recovery made by passing the Order without giving an opportunity of personal hearing – Held that as the entire demand was recovered from the petitioner the interest of Revenue has been suffici...
GST – New Delhi High Court: Refund once sanctioned cannot be denied on the ground that Revenue seeks to appeal against the said refund order on instruction of Commissioner – Directed to disburse the refund – Writ petitio...
GST – Karnataka High Court: Rummy being a game of skill would not mean that lottery, betting and gambling are the same as games of skill - Online/offline games such as Rummy whether played with stakes or without stakes a...
GST – AAR Uttarakhand: Reimbursement of expenses for motor vehicle hire service such as fuel charges and night charges etc. is nothing but the additional consideration for the provision of said services and attracts GST...
GST – New Delhi High Court: Provisional attachment not allowed as operation of an Order to provisionally attach the bank account would cease to be operative after the expiry of the statutory period of one year – No requi...

Service Tax

Service Tax – Cesta Kolkata: Limitation period of filing subsequent differential refund claim is to be calculated from its date of filing as per the time limit prescribed under Section 11B of the Act and not fr...
Service Tax – Cestat Kolkata: No service tax leviable on mining activities prior to 01.06.2007 - Department has artificially bifurcated the mining services under the categories of Cargo Handling Services, Site...
Service Tax – Cestat Chennai: Reimbursement of expense are not leviable to service tax - Incentives received for sale of cars are nothing but discount in sale value of the vehicle and cannot be considered as se...
Service Tax – Cestat Chennai: Invoice issued at head office and refund claimed by other unit cannot be rejected as there no dispute that the service was received by the appellant as per the invoice; If the serv...
Service Tax – Cestat Chennai: ‘Relevant date’ under Section 11B with respect to refund claims for unutilized CENVAT Credit in case of export of services is the date of receipt of consideration in convertible fo...
Service Tax – Cestat New Delhi: Short paid or excess paid Service tax can be adjusted in ST-3 return of succeeding month under Rule 6 (4A), there is no violation of law – Appeal allowed [Order attached]
Service Tax – Cestat Chennai: Cost of motor part spares and accessories reimbursed for free services provided during the warranty period cannot be included in the taxable value – Appeal allowed [Order attached]
Service Tax – Cestat New Delhi: Provisions of Service tax read do not provide for raising of demand on the basis of apparent difference in the figure of expenses in the balance sheet and the amount offered for...
Service Tax – Cestat Chennai: Being no dispute as to the eligibility to avail CENVAT Credit, availing CENVAT Credit in advance before making the payment is only a procedural lapse - Credit cannot be denied – Re...
Service Tax – Cestat New Delhi: Even if the duty paying documents does not contain all particulars but contain the details of Service tax paid or payable, description, assessable value name and address of the f...
Service Tax – New Delhi High Court: SVLDR Scheme does not exclude taxpayers in respect of whom investigations have not been concluded; instead it expressly includes taxpayers in respect of whom investigation, e...
Service Tax – Cestat Kolkata: Rebate can be claimed for more than one shipping bill in a single claim without going for filing separate claim for each shipping bill – Appeals allowed [Order attached]

Custom

Customs – Cestat Mumbai: Merely by sending a copy of the Order-in-Original by speed post, the department cannot be said to have discharged their liability to communicate the same to the appellant – It is requir...
Customs – Circular issued on mandatory additional qualifiers in import/export declarations in respect of certain products w.e.f. 1.7.2023 - reg [Order attached]
Customs – Circular issued Implementing Hon’ble Supreme Court Order relating to ‘pre-import condition’ - Imports that could not meet the said pre-import condition and are hence required to pay IGST and Compensat...
Customs – CBIC issued Circular on Customs procedure for import and re-export via the Customs Station at Air Cargo Complex, Bengaluru [Circular attached]
Customs – New Delhi High Court: Once the concerned party has paid the redemption fine as well as the penalty as determined then no justification for the Revenue to withhold the release of the said goods merely...
Customs – Cestat Hyderabad: As refund sanctioned amount on re-assessment of excess duty was claimed as “expenditure” in Profit & Loss account, hence it has failed to recognize the refund as duty receivables in...
Customs – Re-organisation of National Assessment Centres and Faceless Assessment Groups is issued with effect from 15 June 2023 [Circular attached]
Customs – Introduced Online facility of requesting appointment for virtual meeting/personal hearing to the exporters from offices of DGFT [Trade notice attached]
Customs – Advisory issued to ECL users for PAN merger with ICEGATE ID on ICEGATE
Customs – Cestat Chennai: Issue of timeline to claim refund of SAD – Held that the time limit prescribed under Section 27 would not be automatically applicable to refunds under the notification, however, the am...
Customs – CBIC issued Circular on highlights of Foreign Trade Policy, 2023 (FTP)- Handbook of Procedures (HBP) [Circular attached]
Customs – CBIC has issued circular to implement the procedure under Amnesty Scheme for one time settlement of default in export obligation by Advance and EPCG authorization holders [Circular attached]

Excise / VAT / CST

Excise – Cestat Chennai: CENVAT Credit lying in balance in the books of account of 100% EOU as on the date of de-bonding, could be transferred to the DTA unit - Nothing in Rules which disallows such transfer of...
Excise – Cestat Kolkata: Cenvat credit eligible on rerolled products, MS Flat/Bar, MS Angle, MS Channel, MS Round etc. – Demand under extended period not invokable when SCN was already issued and the facts are...
Excise – Cestat New Delhi: As the appellant have lead sufficient evidence and explained the apparent difference between books and returns, which was further supported by the certificate of Chartered Accountant,...
Excise – Cestat Chennai: Surplus freight charges that have been collected from the customers are not includible in the assessable value - Apex court has held that the duty of excise is a tax on manufacturer and...
Excise – Cestat Chandigarh: Interest @6% on delayed payment of refund is entitled after the expiry of 3 months from the date of receipt of application – Interest allowed on refund claim filed from January 2011,...
Excise – Cestat Kolkata: Cenvat Credit allowed to recipient even if invoice was issued beyond the prescribed period of 14 days after the date of completion of service - Obligation to issue the invoice timely ha...
Excise – Cestat Chandigarh: Courier Agency Services, Exhibition Services, Insurance Services, Internet Services, and Website Designing are input service and eligible for Cenvat credit – Appeal allowed [Order at...
Excise – Cestat New Delhi: As the amount became refundable as a consequence of a judgement or order of Tribunal, the period of one year as prescribed by the Section 11B (1) is to be computed from the date of su...
Excise – Cestat Ahmedabad: Irrespective of the fact that whether at the supplier’s end duty is payable or otherwise, if the duty has been paid on the goods at the recipient end, for the purpose of availment of...
Excise – CESTAT Chandigarh: Commissioner (Appeals) has travelled beyond the remand order passed by the Tribunal - Lower authorities cannot travel beyond the remand order passed by the higher authorities – Appea...
Excise – Cestat New Delhi: There is no condition that the brand which has been advertised should have been owned by the assessee availing CENVAT credit, hence CENVAT on advertising services are rightly availed...
Excise – Cestat Ahmedabad: Commissioner (Appeals) has indeed power to remand the matter as held by Hon’ble Supreme Court in the case of Mil India Limited vs. CCE, Noida- 2007 (210) ELT 188 (SC) - Revenue appeal...

DGFT / SEZ

FTP – Public Notice issued for amnesty scheme for one-time settlement of default in export obligation by Advance and EPCG authorization holders [Public Notice attached]
FTP – DGFT has issued public notice on extension of date of implementation of the Track and Trace system for export of Pharmaceuticals and drug consignments along with maintaining the Parent-Child relationship...
FTP – Madras High Court: Central Government is competent to issue regulations for foreign trade - The alleged signature of the Director General of Foreign Trade made pursuant to the application of powers under...
FTP – DGFT issued Key highlights of New Foreign Trade Policy 2023- Ease of doing business, reduction in transaction cost and e-initiatives, Export promotion initiatives and many more [Document attached]
FTP: DGFT has issued trade notice on extension of date for mandatory electronic filing of Non-Preferential Certificate of Origin (CoO) through the Common Digital Platform to 31st December 2023
FTP – DGFT issued public notice to provide one time relaxation to authorization holders to furnish additional fee to cover excess duty utilized for the EPCG authorizations [Public Notice attached]
FTP - DGFT has issued policy circular on implementation of paper import monitoring system (PIMS) [Circular attached]
FTP – DGFT issued notice on Electronic filing and Issuance of Preferential Certificate of Origin (CoO) under India-Australia Economic Cooperation and Trade Agreement (Ind-Aus ECTA) w.e.f. 29 December 2022 [Trad...
FTP – Department of Commerce issued Notification dated 07 December 20222 regarding inclusion of additional export items in Appendix 4R with effect from 15.12.2022 - reg. [Notification attached]
FTP: DGFT issued a Public Notice on extension of validity of Pre-Shipment Inspection Agency (PSIAs) from 03.12.2022 to 31.12.2022 [Notice attached]
FTP: DGFT issued public notice wherein realization of export proceeds have revised as “Export proceeds shall be realized in freely convertible currency or in Indian Rupees, except for deemed export supplies; Ex...
FTP: CBIC has issued trade notice dated 31 October 2022 regarding provision of "ICEGATE Helpdesk" available to them, for redressal/verification of exporters' complaints regarding scroll out of shipping bills, g...

News Updates

GST – Advisory issued on Filing of Declaration in Annexure V by Goods Transport Agency (GTA) opting to pay tax under forward charge mechanism
GST News: GSTIN has issued revised advisory on deferment of Implementation of Time Limit on Reporting Old e-Invoices to 3 months [Source enclosed]
GSTN – GSTN advised Taxpayers to inculcate a month-wise return filing discipline and advised to file their Form GSTR- 3B well in advance to avoid last day rush
GST News – Union Minister Smt. Nirmala Sitharaman chaired a review meeting with CBIC on 29th April 2023 - Directed CBIC to introduce its automated GST return scrutiny by next week; Implement an action plan to i...
GST News: GSTN has issued revised advisory to apply restriction to all document types for which IRN is to be generated - Once issued, Credit / Debit note will also have to be reported within 7 days of issue [Ad...
GST News - GSTN has issued advisory to proposed that w.e.f. 01 May 2023 time limit would be imposed for reporting of GST Tax Invoices on the Invoice Registration Portal
Customs News – Ministry of Finance issued press release on Customs duty full exemption for all imported drugs & Food for Special Medical Purposes for personal use for treatment of all Rare Diseases
GST News: Guidelines issued for 6 / 8 digit HSN Code Reporting in e-Invoice on IRPs Portal in GST
GST News: Procedure advised for the taxpayer wishing to register as “One Person Company” in GST
GST News - Functionality to transfer cash ledger balance between same PAN's GSTIN is enabled
GST – Hand book is released by Chennai Outer GST & Central Excise Tamil Nadu & Puducherry GST Zone on “Roles and Responsibilities” for CGST Officers
GST News - GSTN launches e-invoice registration services through private IRPs - ClearTax, Cygnet, E&Y and IRIS Business Ltd

News Updates

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