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Service Tax – Cesta Chennai: All taxable services provided for the transmission and distribution of... Service Tax – Cestat Chennai: Taxes on land and building being an interpretational issue, appellant... Service Tax – Cestat Ahmedabad: Appellant happen to be a charitable trust and held a belief that the... Service Tax – Cestat Ahmedabad: Any amount provided by Gujarat Maritime Board, the appellant herein,...

GST

GST – Jammu & Kashmir and Ladakh High Court: Since, the requisite amount is already deposited in the electronic cash ledger by the petitioner, the respondents are now permitted to utilize the amount of pre-deposit in the...
GST – New Delhi High Court: Non filing of returns for a period of six months is no plausible reason to cancel its GST registration with retrospective effect – Writ petition allowed [Order attached]
GST – New Delhi High Court: One year has passed since the issuance of the provisional attachment of bank accounts, making them no longer operative under Section 83(2) of the CGST Act- direct to release/restore of provisi...
GST – Allahabad High Court: As the department does not dispute the petitioner's assertion that the goods in transit were carrying necessary documents in the form of E-Way bill and invoice etc, Directed to release of good...
GST – Gujarat High Court: Second refund application pertaining to inverted duty tax structure for balance ITC filed due to reversal of capital goods is allowed as per Circular No. 94/2019 under the category “any other” –...
GST – New Delhi High Court: Refund is not allowed to to the extent the supplier found to be non- existent at the time of physical verification [Order attached]
GST – Rule 31B and Rule 31C inserted for Valuation of supply of online gaming including online money gaming and actionable claims in case of casino [Notification attached]
GST – Notification issued to provide registered person having aggregate turnover up to five crores rupees in the preceding Financial Year shall mention the number of digits of HSN Code as 4 in the tax invoice issued by h...
GST - AAR Karnataka: As the applicant is acting as a supplier of works contract service to the prospective purchasers of apartments and hence he is liable to pay tax - ITC is not eligible to be claimed on any of the expe...
GST - AAR Karnataka: Issue of gold coins and white goods to the dealers/ customers upon achieving the stipulated lifting of the material/ purchase target during the scheme period would not be regarded as “goods disposed...
GST – AAR Gujarat: GST is not leviable on amount representing employees portion of canteen charges which is collected from canteen service provider, but leviable towards contractual workers portion; ITC is allowed in ter...
GST – Gujarat: ITC on transfer of leasehold rights of land to set up a new manufacturing plant/expand existing manufacturing facility is not allowed in terms of Section 17(d) of the CGST Act [Order attached]

Service Tax

Service Tax – Cesta Chennai: All taxable services provided for the transmission and distribution of electrical energy are exempt from the liability to Service tax – Appeal allowed [Order attached]
Service Tax – Cestat Chennai: Taxes on land and building being an interpretational issue, appellant is eligible for waiver of of penalties – Appeal allowed [Order attached]
Service Tax – Cestat Ahmedabad: Appellant happen to be a charitable trust and held a belief that they are not a "Commercial‟ Training or Coaching Centre and therefore, did not discharge the service tax, hence i...
Service Tax – Cestat Ahmedabad: Any amount provided by Gujarat Maritime Board, the appellant herein, is a State levy and a statutory levy and proceeds of such levy are credited to the Consolidated Treasury Fund...
Service Tax – Cestat Ahmedabad: Imported software, customized and sold/cleared along with DSC is not for supply of software as that of a ‘service’, but it is sale of the customized software on a CD as part of t...
Service Tax – Cestat Ahmedabad: Merely by mention of commission or any other term, whereby the deduction was given in the sale invoice, the same cannot be treated as commission for the purpose of levy of Servic...
Service Tax – Cestat Chennai: The relevant date for computation of the period of one year is the date of realization of the foreign exchange and not the date of invoice in the case of refund in respect of servi...
Service Tax – Cestat Ahmedabad – No consignment note/LR was issued and the transportation was provided by not the goods transport agency but individual tractor trolley owners - service does not fall under the d...
Service Tax – Cestat Chandigarh: Membership fee collected from the members are not leviable to Service tax - Demand raised under the wrong Head can not be confirmed for the reason that it is taxable to duty und...
Service Tax – Cestat Kolkata: Service tax has been paid by the advertisers on behalf of the appellant, therefore, same is treated as paid by the appellant, no demand is sustainable against the appellant; For th...
Service Tax – Cestat New Delhi: In the absence of a finding that suppression of facts was with intent to evade payment of service tax, which is absolutely necessary, the extended period of limitation could not...
Service Tax – Cestat Chandigarh: Registration of the premises is not a pre-condition for grant of refund of unutilized CENVAT Credit; Rejection of refund on the ground of not filing the original invoices is no...

Custom

Customs – Trade Notice is issued in reference to pre-import condition under Advance Authorisation Scheme [Trade notice attached]
Custom – Cestat Chennai: Finalization of Bill of entry has happened after 15 years of provisional assessment which, is extremely inordinate delay and department has also not been able to put forward cogent evid...
Customs – Cestat Ahmedabad: Stipulation of one time availment of EPCG Scheme at the time of exit cannot be read as permitting availment of EPCG Scheme under Rule 34 of SEZ Rules – Appeal dismissed [Order attach...
Customs – Cestat Ahmedabad: In the clear provision under Section 27 A and the landmark judgment of Hon’ble Supreme Court in the case of Ranbaxy Laboratories Ltd, the appellant is entitled for interest from the...
Customs - Format for ex-bond Shipping Bill has been developed on ICES for processing of export of warehoused goods from a bonded warehouse [Circular attached]
Customs - Cestat Chennai: Post-importation expenses incurred by the appellant, related to the direct and indirect cost of marketing the imported goods, should be deducted from the transaction value while arrivi...
Customs – Cestat Chandigarh: Refund was granted within 3 months of finalization of bill of entries as prescribed under Section 18 (4) of the Act, appellant is not entitled to any interest on delayed refund in v...
Custom – New Delhi High Court: Department for almost a period of 17 months slept over the matter despite the specific mandate of even the unamended Section 28(9) of the Customs Act that the duty shall be levied...
Customs – Cestat Kolkata: Penalty would meet the ends of justice as the appellant did not take any steps to verify the genuineness of the exporting firm which have facilitated the entry of the offending red san...
Customs – CBIC issued notification to exempt LPG, Liquified Propane and Liquified Butane from levy of AIDC [Notification attached]
Customs – DGFT issued final notice for on-boarding on the DGFT Common digital platform for mandatory electronic filing of Non-Preferential Certificate of Origin (CoO) upto 31“t August 2023 [Trade Notice attache...
Customs – Cestat New Delhi: Snow goggles are meant for protection of eyes in snowy region and not protection of eyes from sunlight which is the purpose of sun glasses and classifiable under 900490 ‘Other’ [Orde...

Excise / VAT / CST

Excise – Cestat Ahmedabad: Mixing of gases does not amounts to manufacture - Hon’ble Supreme Court has already held that Commissioner (Appeals) has powers to remand back the matter for fresh adjudication – Appe...
Excise – New Delhi High Court: Appellant succeeds for the claim of refund before the Appellate Authorities, interest is required to be calculated from the date immediately after the expiry of three months from...
Excise – Cestat Chandigarh: Interest on receivables is deductible from assessable value even when the interest is inbuilt in the price in invoice - Department cannot demand duty arising due to accounting treatm...
Excise – Cestat Chandigarh: As the total invoice value subsumes the CENVAT duty, the value adopted requires to be considered as a cum-duty price and hence benefit of cum-duty is available to the respondents – A...
Excise – Cestat Mumbai: Facility of transportation provided by the appellant to its employees for reaching factory cannot be treated as input service and Cenvat credit is not allowed as its merely a personal se...
Service Tax – Cestat New Delhi: Central excise officer has an obligation to make his best judgment if either the assessee fails to furnish the return or, having filed the return, fails to assess tax in accordan...
Excise – Cestat Kolkata: Since it is an obligation on the part of the employer company to bring their employees under insurance coverage which is the primary object behind such policies, against the possibility...
Excise – Cestat Chennai: When an order has already been passed upholding the sanction of part of the refund claim, the same authority cannot pass another order setting aside the sanction of entire claim - Such...
Excise – Cestat Chennai: No refund can be allowed on unutilised credit lying in their CENVAT account at the time of closing the factory – Appeal dismissed [Order attached]
Excise – Chhattisgarh High Court: Assessee who is eligible for exemption should not be deprived of benefit simply because authorities concerned took their own time in disposing of the application - Application...
Excise – Cestat Ahmedabad: Excess amount of freight collected from the customer is profit on account of transportation and not part and parcel of the value of the goods, therefore, cannot be included in the ass...
Excise – Cestat Chennai: Merely issuing credit notes subsequent to the clearance of goods, the assessee cannot be said to have passed the bar of unjust enrichment - Refund is rightly credited to Consumer Welfar...

DGFT / SEZ

Customs – Notification issued to amend the procedure for General Authorisation for Export of Chemicals and related Equipments (GAEC)
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...

News Updates

GST – GSTIN has activated geocoding functionality for the "Additional Place of Business" address across all States and Union Territories
GST - To ensure timely compliance, Government to imposed time limit of 30 days on reporting invoices on the e-invoice IRP portals
GST – GSTIN has issued an e-invoice glossary and a step-by-step guide for taxpayers
GST – GSTIN has developed and launched a mobile application (available on iOS and Android platforms) and also a web portal for “Mera Bill Mera Adhikaar” scheme
GST – GST Council in its 51st meeting recommends certain amendments in CGST Act and IGST Act with regards to taxability on Casinos, race courses and online Gaming [Press release attached]
GST – GSTN issued list of e-invoices services provided by the four new IRPs for e-Invoice reporting and IRN (Invoice Reference Number) generation services [document attached]
GST – Goods and Service Tax Network has issued a Statistical Report on Completion of 6 Years of GST which deals with the matters like registration, returns, refunds e-way bill etc [Report attached]
News: GSTN Advisory: e-Invoice Exemption Declaration Functionality now available on GST portal
GST – Functionality for geocoding the principal place of business address is now live for all States and Union territories - Geocoding Functionality converts an address or description of a location into geograp...
GST - GSTN has developed functionality to enable the taxpayer to explain the difference in GSTR-1 & 3B intimated vide DRC-01B.
GST News – DGGI Gurugram officials bust ITC racket involving 461 shell entities with fraudulently claiming Rs 863 crore, 2 held - Initial investigations indicates that the fraudulent ITC credit has eventually t...
GST News – GSTN issued advisory on Enablement Status for Taxpayers for e-Invoicing - taxpayers are now enabled on all six IRP portals including NIC-IRP for e-Invoice reporting enablement status on the e-Invoice...

News Updates

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