Indirect Tax Cases Weekly Round-Up: 14 April To 20 April 2024

Delhi High Court GST Registration Cancellation Passed Solely For Non-Filing Of Reply: Delhi High Court Remits The Matter For Re-Adjudication Case Title: M/S Jain Cement Udyog (Through Proprietor Sh. Sanjay Jain) Versus CBIC The Delhi High Court has held that GST registration cancellation passed solely for non-filing of reply is unsustainable. Bombay High Court Bombay High Court Quashes SCN Demanding GST On Ocean Freight On Transportation Of Goods From Outside India Case Title: M/s. Agarwal Coal Corporation Pvt. Ltd. Versus Assist. Commissioner of State Tax The Bombay High Court has quashed the show cause notice (SCN) demanding GST on ocean freight on transportation of goods from outside India. Madras High Court Assessee Can't Be Absolved Of Responsibility As Registered Person To Monitor The GST Portal: Madras High Court Case Title: M/s.Bajrang & Bajrang Versus The State Tax Officer (FAC) The Madras High Court held that the assessee cannot be absolved of responsibility as a registered person to monitor the GST portal. Kerala High Court Malabar 'Parota' Is Akin To 'Bread', Exigible To 5% GST: Kerala High Court Case Title: Modern Food Enterprises Private Limited Versus Union Of India The Kerala High Court has held that Malabar 'Parota' is akin to 'bread' and is exigible at the rate of 5% GST and not 18% GST. Telangana High Court Telangana High Court Holds 'Handling Of Cargo In Customs Areas Regulations, 2009' As Ultra Vires Of The Customs Act, 1962 Case Title: Central Board of Excise and Customs vs. M/s. GMR Hyderabad International Airport Limited, Rep. by its General Manager & Ors. The Telangana High Court holds 'Handling of Cargo in Customs Areas Regulations, 2009' by way of which cost of living expenses were recoverable from the Customs Cargo Service Provider as ultra vires of the Customs Act, 1962. CESTAT Intention To Smuggle Prohibited Goods Can't Be Equated With Attempt To Export Prohibited Goods: CESTAT Case Title: Sh Mohammed Mustafa Versus Pr. Commissioner of Customs Hyderabad The Hyderabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that intention to smuggle prohibited goods cannot be equated with an attempt to export prohibited goods. No Service Tax Can Be Demanded On Sale Of Goods Or By Way Of Including Value Of Goods In The Service: CESTAT Case Title: Hamon Shriram Cottrel Pvt. Ltd. Versus Commissioner of C.E. & S.T.-Vapi The Ahmedabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that no service tax can be demanded on the sale of goods or by way of including the value of goods in the service. Statements Recorded Under Section 108 Of Customs Act, 1962 Are Admissible Before Court Of Law: CESTAT Case Title: M/s.GND Cargo Movers Versus Commissioner of Customs The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that statements recorded under Section 108 of the Customs Act, 1962, are admissible before a court of law. Intention To Smuggle Prohibited Goods Can't Be Equated With Attempt To Export Prohibited Goods: CESTAT Case Title: Sh Mohammed Mustafa Versus Pr. Commissioner of Customs Hyderabad The Hyderabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that intention to smuggle prohibited goods cannot be equated with an attempt to export prohibited goods.

Indirect Tax Cases Weekly Round-Up: 14 April To 20 April 2024

Mariya Paliwala

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