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Customs – Cestat Ahmedabad: Value enhancement on the basis of data gathered from the website of Zuab... Excise – Cestat New Delhi: Any amount, that is deposited during the pendency of adjudication proceed... Customs – Cestat Bangalore: With effect from 13-7-2006 only interest is payable on difference betwee... Service Tax – Cestat Kolkata: International roaming services would not fall within the ambit of 'Tel...

GST

GST – Allahabad High Court: Issue of ITC availment when the supplier is found to be non-existent - Held that petitioner has failed to discharge its onus to prove and establish beyond doubt the actual transaction, actual...
GST – Andhra Pradesh High Court: The petitioner cannot be said to have deprived of the claim of input tax credit as a consequence of not submitting Form GST ITC-02 electronically - Petitioner is directed to approach the...
GST – New Delhi High Court: If application for refund filed by the person consequent to succeeding before the Appellate Authority, Appellate Tribunal or court, is not processed within a period of sixty days of filing the...
GST – Telangana High Court: Blocking the Input Tax Credit of the petitioner in the electronic credit ledger without any much cogent reasons and without serving any notice or order to be illegal, arbitrary and in violatio...
GST – Calcutta High Court: Refund of accumulated ITC cannot be rejected merely on ground that shipping bill are not singed by the proper Customs officer - It is an irregularity on the part of Customs officer and the peti...
GST – New Delhi High Court: Provisionally attached bank accounts, are no longer operative after expiry of a period of one year from the date of the order by virtue of Section 83(2) of the CGST Act - Directed the concerne...
GST – Kerala High Court: Order cannot be said to be without jurisdiction and has not been passed in violation of the principles of natural justice - The Assessing Authority has the power to issue SCN under Section 63 and...
GST – New Delhi High Court: Concerned officers had no power to seize cash under Section 67 of the CGST Act on the ground that the same was not satisfactorily explained - Directed to remit the amount to petitioners bank a...
GST – New Delhi High Court: Any alteration in the amount of tax on account of a computational error may not require specific approval of the Monitoring Committee - Impugned corrigendums or the impugned SCN are not liable...
GST – Calcutta High Court: Intimation of mismatch between GSTR-7 and GSTR-3B was uploaded under the category of “Additional Notice and Orders” on the GST portal which serves to be notice uploaded in the correctly in the...
GST – Calcutta High Court: Assessee cannot choose to ignore all notices and steps taken by the respondent authorities who are bound to act in a time bound manner under the Act and thereafter take the plea of natural just...
GST – Non serving of the summary of notice in FORM GST DRC-01 and not uploading of summary of order in FORM GST DRC-07 electronically on the portal by the proper officer is a clear violation of the explicit provisions of...

Service Tax

Service Tax – Cestat Kolkata: International roaming services would not fall within the ambit of 'Telegraphy Authority' - Payment of roaming charges made to FTOs for providing connectivity services to Appellant'...
Service Tax – Cestat Hyderabad: Reimbursable expenses cannot be included in the gross value for the purpose of levy of service tax as Rule 5 has been held to be ultra virus, and as such provision is no longer a...
Service Tax – Cestat Chennai: Commission received for procuring export orders from buyers by appellant as per the direction of the foreign client, and for which remuneration is computed on basis of FOB value of...
Service Tax – Cestat Chennai: Activity of quarrying/ earth work excavating of sand / wet sand and loading in the lorries/ tippers of the consumer are covered under the taxable service - The benefit of Notificat...
Service Tax – Cestat Kolkata: The limitation prescribed under section 11B of the Excise Act would not be applicable if an amount is paid under a mistaken - Provisions of “Unjust Enrichment‟ also not being appli...
Service Tax – Cestat Ahmedabad: Water front royalty is being charged as per provisions of the Maritime Board Act, 1981 - Maritime board is collecting the water front royalty as a statutory levy provided by Mari...
Service Tax – Cestat Ahmedabad: Export of educational books to the subsidiary company - Merely clearing the goods in USA and forwarding the same to the Customers of the Appellant by the subsidiary is held to be...
Service Tax – Cestat Hyderabad: APMSIDC is a Governmental authority and cannot be considered as business entity, which intrinsically involves profit motive - Not be required to pay any service tax under reverse...
Service Tax – Cestat Chandigarh: Once the duty of tax payment have been discharged by the principal on behalf of its agents then there is no loss to the revenue of the Government, the question as to who has pai...
Service Tax – Cestat New Delhi: Service tax is always exempted for the services provided to developers and units in SEZ; therefore the exemption notification itself is redundant - Any amount paid as service tax...
Service Tax – Cestat New Delhi: Relevant date for reckoning the limitation under section 73 in cases where no return is filed by the due date is the due date for filing the return and there is no provision for...
Service Tax – Cestat Chennai: Cenvat credit cannot be disallowed alleging that the invoices bear the name of the vehicle owner, and not the assessee, as the invoice should be considered only as a procedural inf...

Custom

Customs – Cestat Ahmedabad: Value enhancement on the basis of data gathered from the website of Zuaba is not correct and legal, as the authenticity of the platform has not been established and is not approved b...
Customs – Cestat Bangalore: With effect from 13-7-2006 only interest is payable on difference between finally assessed duty and provisionally assessed duty – Appeal allowed [Order attached]
Customs – Customs officer can now amend GSTIN for a Bill of Entry after OOC, provided the PAN no. remains the same [Advisory attached]
Customs – CBIC has provided the monetary limits for filing appeals by the Department before CESTAT, High Courts and Supreme Court [Instruction attached]
Customs – New Delhi High Court: Pre-notice consultation stands incorporated only in first Proviso to Section 28, , is specific to that section and differs from Section 124, which lack pre-consultation principle...
Customs – Cestat Ahmedabad: Like an exemption notification can be granted at any stage, even the export benefit can be allowed by amendment without any limitation of 3 months as has been struck down from board’...
Customs – DGFT has introduced an automated system for issuing Status Holder Certificates (SHC) to exporters [Trade notice attached]
Customs – DGFT Introduces Automatic System for Status Holder Certificate Issuance [Public notice attached]
Customs – Handbook of Procedures has been amended to permit availment of Input Tax Credit on GST paid material, in respect of Advance Authorization Scheme [Public Notice attached]
Customs – CBIC extended the currently applicable export duty of 20% on Parboiled rice up to 31.03.2024 [Notification attached]
Customs – Cestat Ahmedabad: Imported Nutritional Supplements which are preparations of substances such as Creatine, Nitrates, Glutamine and Amino Acids and which are classifiable under CTSH2106 9099, liable to...
Customs – Cestat Chennai: Rejecting the refund claim simply on the ground of delay in filing the claim while admitting that the original claim was filed before wrong jurisdiction, cannot be approved- refund san...

Excise / VAT / CST

Excise – Cestat New Delhi: Any amount, that is deposited during the pendency of adjudication proceedings or investigation is in the nature of deposit made under protest and, therefore, the principles of unjust...
Excise – Cestat Chennai: As the higher revision of price was not agreed by the buyer, therefore the debit notes do not form part of transaction value - Excise duty paid is therefore excess and refund is allowed...
Excise – Cestat Chennai: Input items or capital goods which were earlier provisionally written off have been utilised and said inputs or capital goods are subsequently used in the manufacture of their products,...
Excise – Cestat New Delhi : Issue of denial of Cenvat credit due to manufacturers found to be no-existent - Held that the reasonable precautions which the appellant or any other assessee is expected to take is...
Excise – Cestat Ahmedabad: Even if Excise duty is not payable on the product for any reason, Cenvat credit cannot be denied merely on the ground that the supplier was not required to pay the duty – Appeal allow...
Excise – Cestat Mumbai: Since the Chartered Accountant’s certificate has certified that the appellant has not recovered the duty amount from their customers, the same is not hit by the bar of unjust enrichment...
Excise – Cestat New Delhi: There is no evidence or claim that JSPL and JPL are connected to the appellant, the case falls squarely under section 10 (a) of the Valuation Rules and duty is to be paid on transacti...
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...

DGFT / SEZ

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 ta...
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]

News Updates

GST – GSTN is introducing two-factor authentication (2FA) for taxpayers to strengthen the login security in GST portal from 1st of December 2023
GST – Pilot Project of Biometric-Based Aadhaar Authentication and Document Verification for GST Registration will be rolled out in Andhra Pradesh on 4th December, 2023
GST – Advisory issued for the procedures and provisions related to the amnesty for taxpayers who missed the appeal filing deadline for the orders passed on or before March 31, 2023
GST - Advisory issued regarding automated intimation in Form GST DRC-01C which enables the taxpayer to explain the difference in ITC available in GSTR-2B statement & ITC claimed in GSTR-3B return online - No re...
GST News - Advisory issued to provide that taxpayers are required to reverse ITC wherein supplier has not filed GSTR-3B as per rule 37A of CGST Rules before 30th of November, 2023 in Table 4(B)(2) of GSTR-3B
GST – Hike in GST Revenue during October is on account of economic activity and not due to notices being issued by tax authorities - CBIC Chairman
GST – CBIC introduced 2-Factor Authentication for logging in to e-Way Bill/e-Invoice system
GST – E-way bills generated within and across states hit all time high record of Rs 10.3 crore in October
GST – Implementation of Table 5B in GSTR 5A shortly at GSTN for reporting supplies made to Registered GSTINs (Business-to-Business supplies).
GST - Facility of Enrolment for supply of goods through E-commerce Operators by GST un-registered suppliers
Customs – DGFT implementing a new import registration system for laptops, computers, and tablets - Government has indicated that there won't be further postponements beyond October 31 for this shift to an impor...
GST – Person supplying of Online Money Gaming services or OIDAR or Both – Mandates to take registration in Form GST REG-10 and required to furnish information regarding the supplies in Form GSTR-5A

News Updates

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