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![GST – Calcutta High Court: SCN adjudicated without opportunity for hearing or submission of written reply – Held that Petitioner has an adequate remedy under Section 107 to file appeal; hence, writ petition not maintainable [Order attached]](https://www.taxrealtime.in/images/posts/2dd3ae599b78aa1e7cd6042ad0d9219b.png)
![GST - Calcutta High Court: Appellate authority has erred in rejecting appeal on limitation; delay condoned beyond extended period of 1 month citing bona fides and binding precedent [Order attached]](https://www.taxrealtime.in/images/posts/202505021417240_F_367776870_pmbbm1HcOdlFiZkmDeizh05Bu20TopDT.jpg)
![GST – Delhi High Court: Appellate authorities have no power to condone delay beyond the prescribed extended period; appeal filed beyond the additional 1-month limit held time-barred – Strict adherence to limitation under CGST Act required [Order attached]](https://www.taxrealtime.in/images/posts/202505021412240_F_336205687_IEOiymwQ2Nzbk26TFG4KRFNESdeAEiRN.jpg)
![GST – Calcutta High Court: Adjudicating authority referenced assessee’s reply to final audit report (GST ADT-02) under Section 65(6) but failed to consider it – Directed to reissue SCN [Order attached]](https://www.taxrealtime.in/images/posts/202505021408images2.jpeg)
![GST – Gujarat High Court: Para 2 of the Circular No. 181/13/2022-GST being discriminatory as well as ultra-vires to Section 54 of the GST Act is stuck down to the extent it restricts filing refund of inverted duty structure within statutory extended time limit – Writ Petition allowed [Order attached]](https://www.taxrealtime.in/images/posts/202503131024240_F_191161714_0ACCx56YIprjYfYIvYIbH6yzRXcWNyAD.jpg)
![GST – Allahabad High Court: Being a human error in mentioning place of dispatch in the E-way bill wrongly as Ghaziabad in place of New Delhi, evasion of payment of tax cannot be justified - Writ Petition allowed [Order attached]](https://www.taxrealtime.in/images/posts/202503061304images4.jpeg)
![GST – Andhra Pradesh High Court: Order without DIN number is non-est and invalid – Writ Petition allowed [Order attached]](https://www.taxrealtime.in/images/posts/202503061301240_F_191161714_0ACCx56YIprjYfYIvYIbH6yzRXcWNyAD.jpg)
![GST – Allahabad High Court: Mismatch between the tax invoice number and the number mentioned in the e-way bill cannot be regarded as to intention to evade payment of tax as there aren’t any other mismatch relating to quality, quantity, items of goods, etc. – Writ Petition allowed [Order attached]](https://www.taxrealtime.in/images/posts/202503061258download2.jpeg)
![GST – Kerala High Court: Matter of notice uploaded under the tab ‘Additional Notices and Orders’ – Held that there was neither any proper service of notice nor was sufficient opportunity granted to the petitioner to contest the matter - Writ Petition allowed [Order attached]](https://www.taxrealtime.in/images/posts/202503061258240_F_507825032_dnTexiOy603F5DpcO5wli9FXvMn1OcPR.jpg)
![GST – Gauhati High Court: Rule 36(4) is constitutionally valid as it derives its power from Section 16 of the CGST Act and not from Section 43A – Writ Petition dismissed [Order attached]](https://www.taxrealtime.in/images/posts/202503061255240_F_367776870_pmbbm1HcOdlFiZkmDeizh05Bu20TopDT.jpg)
![GST – Calcutta High Court: Statutory authorities are not absolutely barred from condoning delays beyond one month from the prescribed period, as the petitioner has been able to sufficiently explain the delay in filing the appeal belatedly – Writ Petition allowed [Order attached]](https://www.taxrealtime.in/images/posts/202503061254240_F_336205687_IEOiymwQ2Nzbk26TFG4KRFNESdeAEiRN.jpg)
![GST – Allahabad High Court: Merely on technical ground that in the e-way bill, the place of shipment has wrongly been mentioned, the seizure or levy of penalty cannot be made – Writ Petition allowed [Order attached]](https://www.taxrealtime.in/images/posts/202503061253images2.jpeg)
![Service Tax – Supreme Court: No Service tax payable on the interchange fee by the issuing bank, as being paid on the MDR by the acquiring bank – Appeal allowed [Order attached]](https://www.taxrealtime.in/images/posts/202412091408240_F_246476981_NNiVBwm7cuPRf1HFCVYME1huTaJNYD2m.jpg)
![Service Tax – Cestat Chandigarh: Services of business promotion/ support and marketing service do not qualify as intermediary service as Appellant provides the main services to its client and not directly to the customers of its client - Place of provision service shall be the location of the recipient of service which is outside India and shall qualify as export of service – Appeal allowed [Order attached]](https://www.taxrealtime.in/images/posts/202407011048240_F_71324534_8DWPYoZYoGq1YIzb17hXmuTYfmEL1EFz.jpg)
![Service Tax – Cestat Kolkata: Services to SEZ being provided prior to issue of the exemption notification, refund is not allowed – Appeal dismissed [Order attached]](https://www.taxrealtime.in/images/posts/202407011045240_F_239174700_aDShhFzbzA0BlsDlsvX9djDd4UMpMjgm.jpeg)
![Service Tax – Cestat Ahmedabad: Banking charges were deducted by Indian Bank on remitting the proceeds from foreign buyer by the foreign bank - The dealing of banking activity is strictly between the foreign bank and Indian bank; Indian bank is liable to pay service tax not the assessee under reverse charge – Appeal allowed [Order attached]](https://www.taxrealtime.in/images/posts/202407011041Capture1.JPG)
![Service Tax – Cestat New Delhi: Circular dated 28.10.2022 specifically clarifies pre-deposit payment method for cases pertaining to Central Excise and Finance Act, 1994 - Deposit made by the appellant towards pre-deposit under Section 35 of Central Excise by way of DRC-03 cannot be accepted – Appeal allowed [Order attached]](https://www.taxrealtime.in/images/posts/202407011038Excise.jpeg)
![Service Tax – Cestat Ahmedabad: Services of sales promotion of goods provided to the recipients located outside India is clearly covered under export of service – Appeal allowed [Order attached]](https://www.taxrealtime.in/images/posts/202407011035Capture3.JPG)
![Service Tax – Cestat New Delhi: In the absence of a "provider" or "consideration‟, corporate guarantee extended for associate enterprises without consideration is not taxable; Margin retained for booking the space of cargo in the Airlines/ Ships for importer/exporter cannot be called a service, neither can the profit earned from such business be termed consideration for service - Revenue appeal dismissed [Order attached]](https://www.taxrealtime.in/images/posts/202406081453Capture3.JPG)
![Service Tax – Cestat Allahabad: When the Service tax could be recovered as an arrear under CGST Act, then pre-deposit made through DRC-03 has to be treated as sufficient compliance, in view of the subsequent Instruction dated 18.04.23 – Appeal allowed [Order attached]](https://www.taxrealtime.in/images/posts/202406081452Capture1.JPG)
![Service Tax – Cestat Chandigarh: It is a settled principle of law that service tax can be levied only when there is a clear identification of service provider, service recipient and consideration paid for the same - In the absence of any such evidence of the service recipient and the service provided, Service tax cannot be demanded and confirmed – Appeal allowed [Order attached]](https://www.taxrealtime.in/images/posts/202405271032Capture.JPG)
![Service Tax – Cestat Kolkata: Amount deposited during investigation and/or pending litigation is ipso-factor pre-deposit and interest is payable on such amount from the date of deposit till the date of refund- interest @12% allowed on 7.5% of amount paid under protest – Appeal allowed [Order attached]](https://www.taxrealtime.in/images/posts/202405091012240_F_403389041_YWs68fFzVGLj3qSVXYepyF8sIjvhRQ6q.jpg)
![Service Tax – Cestat Chennai: Interest liability would not arise when the assessee had merely availed credit and had reversed the same before utilizing the availed credit for remittance of duty – Appeal allowed [Order attached]](https://www.taxrealtime.in/images/posts/202405091010240_F_241451972_vcsHACvlkAp7pdzkzyWcynSHmymwCKkx.jpg)
![Service Tax – Cestat Chennai: Service tax liability can be adjusted on the subsequent supplementary invoice raised against the excess service tax paid on the original supplementary invoices which were not paid by their customer – Appeal allowed [Order attached]](https://www.taxrealtime.in/images/posts/202405091009Capture1.JPG)
![Customs – Cestat Ahmedabad: If the duty free goods brought into SEZ are destroyed, the duty involved on such destroyed goods can be remitted under the Customs Act – Appeal allowed [Order attached]](https://www.taxrealtime.in/images/posts/202404301050download2.jpeg)
![Customs – Cestat Ahmedabad: The amount of refund and interest once paid voluntarily by appellant is self-appropriation, and thus is clearly on account of erroneous refund which was accepted by the party obviating any necessity of further show cause notice – Appeal rejected [Order attached]](https://www.taxrealtime.in/images/posts/202403281044240_F_76979665_zhth5I5XdCg1Fs6KXb8ppdIcHDTOuwmk.jpg)
![Customs – Cestat Chennai: It is the settled position of law that acceptance of Bill of Entry is considered as self-assessment, the importer if aggrieved by the same, has to seek for modification / rectification / re-assessment, rather, the appellant chose to seek directly the refund – Appeal dismissed [Order attached]](https://www.taxrealtime.in/images/posts/202403281014download2.jpeg)
![Customs – Cestat New Delhi: Mistake can be been rectified at the first available opportunity, and therefore there is no error in allowing the amendment of Bill of Entry under section 149 - Amendment of Bill of Entry allowed from Customs Tariff Heading from 25 to 28 – Appeal allowed [Order attached]](https://www.taxrealtime.in/images/posts/202403111820CTH.jpeg)
![Customs – Cestat Bangalore: Unless and until the importer proves that incidence of duty has not been passed on to the buyer, the question of refund does not arise; Since Chennai Port Trust had reimbursement of duty to the appellant, the duty burden was passed on to the buyer – Appeal dismissed [Order attached]](https://www.taxrealtime.in/images/posts/202402112123GST return filing dates.jpg)
![Customs – Filing of Bills of Entry (BE) would not be available from 11:00 hours onwards on 01.02.2024 till the completion of updation of all changes in ICES [Advisory attached]](https://www.taxrealtime.in/images/posts/202401231203download.jpeg)
![Customs - Clarification issued regarding Import Policy Provisions for Laptops, Tablets, All-in-one Personal Computers and Ultra Small Form Factor Computers, Servers under HSN 8471 [Policy Circular attached]](https://www.taxrealtime.in/images/posts/202401161211download2.jpeg)
![Customs – Advisory issued for E-scrip to avail Export Incentive Schemes (RoSCTL, RoDTEP) [Advisory attached]](https://www.taxrealtime.in/images/posts/202401121811download.jpeg)
![Customs – Andhra Pradesh High Court: SEZ units are not exempted from payment of GST compensation cess as the phrase ‘duty of customs’ used in Section 26(1)(a) of SEZ Act only refers to duty leviable under Customs Act but does not include cess under GST Compensation Act – Writ petition dismissed [Order attached]](https://www.taxrealtime.in/images/posts/202401072147240_F_239174700_aDShhFzbzA0BlsDlsvX9djDd4UMpMjgm.jpeg)
![Customs – CGFT amended FTP Policy and inserted import of used IT asset from SEZ to DTA [Notification attached]](https://www.taxrealtime.in/images/posts/202401051830240_F_502271958_GEw1c61Zo8yKYxpdTYjD641ZigZfD3Ub.jpeg)
![Customs – Allahabad High Court: Department is not entitled to charge any demurrage charge from the goods so detained by the custom authorities - Petitioner granted relief to clear off the goods without payment of demurrage charges – Appeal disposed [Order attached]](https://www.taxrealtime.in/images/posts/202401031745download.jpeg)
![Customs – Trade Notice issued extending date for mandatory electronic filing of Non-Preferential Certificate of Origin (CoO) through the Common Digital Platform till 31st December 2024 [Trade Notice attached]](https://www.taxrealtime.in/images/posts/202312280951download.jpeg)
![Excise – Cestat Allahabad: Refund of interest on pre-deposit shall be paid from the date of filing appeal and not from the date of pre-deposit – Appeal dismissed [Order attached]](https://www.taxrealtime.in/images/posts/202406022352240_F_241451972_vcsHACvlkAp7pdzkzyWcynSHmymwCKkx.jpg)
![Excise – Cestat Chennai: Once the credit entry was reversed, it is as if the CENVAT credit was not available, hence there is no liability to pay interest and the question of imposition of a penalty does not arise – Appeal allowed [Order attached]](https://www.taxrealtime.in/images/posts/202404301045images2.jpeg)
![Excise – Cestat Chennai: The interest provisions of Section 11BB are attracted “automatically” for any refund sanctioned beyond a period of three months – Appeal allowed [Order attached]](https://www.taxrealtime.in/images/posts/202404301044240_F_241451972_vcsHACvlkAp7pdzkzyWcynSHmymwCKkx.jpg)
![Excise – Cestat Ahmedabad: Ocean freight is not liable to service tax appellant have paid the service tax on the ocean freight along with interest, Appellant is entitled for refund thereof along with interest and interest on refund amount in terms of Section 11BB – Appeal allowed [Order attached]](https://www.taxrealtime.in/images/posts/202403172307240_F_398103680_DH4WMDJy2ik9inykPatYfHSk6W5CRL3U.jpg)
![Excise – Cestat Allahabad: Without challenging the Tribunal's direction to pay the interest to Appellate at appropriate forum, Department now cannot challenged the same at adjudication – Revenue appeal dismissed [Order attached]](https://www.taxrealtime.in/images/posts/202403011236240_F_241451972_vcsHACvlkAp7pdzkzyWcynSHmymwCKkx.jpg)
![Excise – Cestat Chandigarh: When process undertaken by the assessee does not amount to manufacture, even then the CENVAT credit is admissible if such inputs are cleared on payment of duty – Appeal allowed [Order attached]](https://www.taxrealtime.in/images/posts/202403010617Cenvat.jpeg)
![Excise – Cestat Chandigarh: Nothing emerges from the impugned order that the appellant have not filed the requisite returns with intent to evade the payment of tax; Imposition of penalties is not sustainable – Appeal allowed [Order attached]](https://www.taxrealtime.in/images/posts/202403010616Excise.jpeg)
![Excise – Cestat Ahmedabad: Issue of allowance of interest on exports till the utilization of credit - Held refund claim prima facie appears to be the amount out of the fresh credit availed after the utilization of transferred credit, and thus rejected by Department - Matter remanded back to verify the documents [Order attached]](https://www.taxrealtime.in/images/posts/202403010554240_F_403389041_YWs68fFzVGLj3qSVXYepyF8sIjvhRQ6q.jpg)
![Excise – Cestat Chandigarh: If the Department is barred from raising demands for the refunds already granted, the appellants also cannot seek interest on the refunds already granted - As the Appellants have not made out any case for grant of interest – Appeal rejected [Order attached]](https://www.taxrealtime.in/images/posts/202402251951240_F_76979665_zhth5I5XdCg1Fs6KXb8ppdIcHDTOuwmk.jpg)
![Excise – Cestat Chennai: CENVAT Credit Rules includes capital goods in the definition of ‘inputs', refund allowed of CVD and SAD paid on import of capital goods under EPCG scheme – Appeal disposed [Order attached]](https://www.taxrealtime.in/images/posts/202402112033240_F_76979665_zhth5I5XdCg1Fs6KXb8ppdIcHDTOuwmk.jpg)
![Excise – Cestat Chandigarh: Refund claim on account of Education Cess and S&H Education Cess paid through PLA is admissible – Appeal allowed [Order attached]](https://www.taxrealtime.in/images/posts/202402112021240_F_398103680_DH4WMDJy2ik9inykPatYfHSk6W5CRL3U.jpg)
![Excise – Cestat Ahmedabad: Cenvat Credit is available on renting of immovable of property even though the warehouse located outside the factory premises but the same is in relation to the manufacture of the final product; Limitation of six Months/ one year shall not apply in case of the invoices issued prior to 18.09.2014 – Appeal allowed [Order attached]](https://www.taxrealtime.in/images/posts/202402032130Cenvat.jpeg)
![SEZ – Employees of SEZ are allowed to work from home upto 31st December, 2024 - Any duty free goods including laptop, desktop, and other equipment provided to the employee under the hybrid work is allowed to take out without payment of duty and IGST on temporarily basis [Notification attached]](https://www.taxrealtime.in/images/posts/202311092251240_F_239174700_aDShhFzbzA0BlsDlsvX9djDd4UMpMjgm.jpeg)
![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]](https://www.taxrealtime.in/images/posts/202304261131images.jpeg)
![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 in the levels of packaging and their movement in supply chain [Public Notice attached]](https://www.taxrealtime.in/images/posts/202304051616images.jpeg)
![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 Administrative Law shall not invalidate the Notification – Petition dismissed [Order attached]](https://www.taxrealtime.in/images/posts/202304031633images3.jpeg)
![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]](https://www.taxrealtime.in/images/posts/202304011840images9.jpeg)
![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]](https://www.taxrealtime.in/images/posts/202302260931images1.jpeg)
![FTP - DGFT has issued policy circular on implementation of paper import monitoring system (PIMS) [Circular attached]](https://www.taxrealtime.in/images/posts/202301261039images3.jpeg)
![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 [Trade Notice attached]](https://www.taxrealtime.in/images/posts/202212231812images.jpeg)
![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]](https://www.taxrealtime.in/images/posts/202212091706images9.jpeg)
![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]](https://www.taxrealtime.in/images/posts/202212021508images9.jpeg)
![GST update: Budget 2025 proposed various GST related amendments requiring mandatory reversal of ITC by recipient, allowing ISD distribution of reverse charge, enabling provisions for IMS and many more [Finance bill attached]](https://www.taxrealtime.in/images/posts/202504021552202502071101images2.jpeg)
![GST Update: GST council has made various recommendations in its 55th council meeting - Implementation of IMS, FCM on sponsorship services, taxability of vouchers etc. [Press Release attached]](https://www.taxrealtime.in/images/posts/202412231123240_F_336205687_IEOiymwQ2Nzbk26TFG4KRFNESdeAEiRN.jpg)
![GSTN – Advisory on difference in value of Tables 8A and 8C of FORM GSTR-9 for F.Y. 2023-24 [Advisory attached]](https://www.taxrealtime.in/images/posts/202412111744240_F_507825032_dnTexiOy603F5DpcO5wli9FXvMn1OcPR.jpg)
![GST News update: Various amendments and clarifications proposed on 53rd GST Council meeting held at New Delhi [Press Release enclosed]](https://www.taxrealtime.in/images/posts/202406231626240_F_336205687_IEOiymwQ2Nzbk26TFG4KRFNESdeAEiRN.jpg)
