Indirect Tax Cases Monthly Round Up: May 2024

Supreme CourtSupreme Court Seeks Data Of GST Arrests, Says Citizens' Harassment Won't Be Allowed Due To Any Ambiguity In Arrest ProvisionsCase Title: Radhika Agarwal v. Union of India and Ors., W.P.(Crl.) No. 336/2018 (and connected matters)While hearing a batch of petitions challenging penal provisions of GST Act, Customs Act, etc. as non-compatible with the CrPC and the Constitution, the Supreme Court on Thursday (May 2) expressed concerns about the ambiguity in Section 69 of the GST Act (dealing with power with arrest) and conveyed that it would interpret the law to "strengthen" liberty, if need be, but not allow citizens to be harassed.Labelling and Re-Labelling of Containers Qualifies as 'Manufacture' for CENVAT Credit Under Excise Act: Supreme CourtCase Details: Commissioner Of Central Excise Belapur Vs Jindal Drugs Ltd. Citation : 2024 LiveLaw (SC) 374The Supreme Court has held that labelling or re-labelling of containers amounts to 'manufacture' under the Central Excise Act for availing cenvat credit.Delhi High CourtLife Of Provisional Attachment Order Is Only One Year: Delhi High CourtCase Title: M/S Krish Overseas Versus Commissioner Central Tax-Delhi West & Ors.The Delhi High Court has held that the life of an order of provisional attachment is only one year.Delhi High Court Quashes MOOWR Instructions Denying Benefit To Solar Power Generation UnitsCase Title: Acme Heergarh Powertech Private Limited Versus CBICThe Delhi High Court has held that the statutory scheme underlying the Manufacture and Other Operations in Warehouse Regulations, 2019 (MOOWR) cannot be construed as seeking to exclude solar power generation in terms of permissions granted under Section 65 of the Customs Act, 1962.Non-Compliance Of Notification Conditions For Export Of Banned Non-Basmati White Rice; Delhi High Court Dismisses Exporter's AppealCase Title: VI Exports India Private Limited Versus Union Of IndiaThe Delhi High Court while dismissing the rice exporter's appeal, upheld the decision of the single bench holding that the exporter cannot be permitted to export 11,000 MT of banned non- basmati white rice, due to the non-fulfilment of the conditions entitling it to an exemption from the ban on export imposed by Notification bearing no. 20/2023 dated 20th July, 2023 issued by the Department of Commerce, Government of India.Condition Of Pre-Deposit Duly Complied, Delhi High Court Restores Appeal On Board Of CESTATCase Title: Ankit Madan Versus Registrar, Customs, Excise And Service Tax Appellate Tribunal & Ors.The Delhi High Court has held that the appeal itself may be restored on the Board of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), bearing in mind the undisputed position that the condition of pre-deposit has been duly complied with.Show Cause Notice Not Adjudicated For Nearly 14 Years; Delhi High Court Issues Notice To Dept.Case Title: M/S Durga Trading Company And Ors Versus The Additional Director General (Adjudication) And Anr.A division bench of the Delhi High Court, comprising Justice Sanjeev Sachdeva and Justice Ravinder Dudeja, has issued the notice to the department in a petition assailing the jurisdiction to adjudicate the Show Cause Notice, which has not been adjudicated for nearly 14 years.Unexplained Expenditure Addition Merely Based On CBIC Instruction Not Sustainable: Delhi High CourtCase Title: Bausch And Lomb India Private Limited Versus Assessment Unit, National Faceless Assessment Centre, DelhiThe Delhi High Court has deleted the addition for unexplained expenditure, which was based on the instruction issued by the Central Board of Indirect Taxes and Customs (CBIC).Monetary Limit Of Rs. 1 Crore For Appeals To High Court; Delhi High Court Dismisses Dept's AppealCase Title: The Principal Commissioner Of Customs, ACC Imports New Delhi Versus M/S. Salasar SyntheticsThe Delhi High Court has dismissed the challenging redemption fine of Rs. 40 lakhs, citing instructions issued by the Central Board of Indirect Taxes and Customs (CBIC), which set the monetary limit of Rs. 1 crore for appeals to the high court.Unexplained Expenditure Addition Merely Based On CBIC Instruction Not Sustainable: Delhi High CourtCase Title: Bausch And Lomb India Private Limited Versus Assessment Unit, National Faceless Assessment Centre, DelhiThe Delhi High Court has deleted the addition for unexplained expenditure, which was based on the instruction issued by the Central Board of Indirect Taxes and Customs (CBIC).Additions U/s 69C Based Merely On CBIC Information Can't Be Sustained: Delhi High CourtCase Title: Bausch And Lomb India Private Limited Vs Assessment UnitThe Delhi High Court sets aside the assessment order and remits the matter to AO on the ground that the additions of Rs.70.10 Cr. made under Section 69C as unexplained expenditure based merely on information received from Central Board of Indirect Taxes & Customs (CBIC) is unsustainable.Bombay High Court Lender Bank Registered With CERSAI Has 1st...

Indirect Tax Cases Monthly Round Up: May 2024

Mariya Paliwala

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