Indirect Tax Cases Weekly Round-Up: 17 To 23 March 2024

Supreme Court Customs Act | Importer's Subsequent Import Bill Be Discarded If Undervalued To Previously Imported Identical Or Similar Goods: Supreme Court Case Title: M/s Global Technologies and Research versus Principal Commissioner of Customs, New Delhi (Import) Citation : 2024 LiveLaw (SC) 239 Recently, the Supreme Court held that under the Customs Act, the Importer's Bill of Entry of subsequent imported goods can be discarded if the subsequent imported goods are undervalued to the previously imported identical or similar goods. Delhi High Court Tribunal's Discretion To Dispense Obligation To Deposit Duty/Interest Or Penalty In Cases Of Undue Hardships: Delhi High Court Case Title: G & S International Versus Commissioner Of Customs The Delhi High Court has held that the proviso to Section 129E of the Customs Act, 1962, gives discretion to the Tribunal in cases of undue hardships to dispense the obligation to deposit the duty, interest, or penalty. Bombay High Court Categorising Body Massager As Adult Sex Toy, Officer's Imagination, Not Covered Under 'Prohibited Goods': Bombay High Court Case Title: Commissioner of Customs NS-V vs. DOC Brown Industries LLP The Bombay High Court has held that categorising the body massager as an adult sex toy was purely the officer's imagination. Allahabad High Court CGST | 'Capital Goods' Are For Long-Term Use, 'Inputs' For Day-To-Day Operations, Not Capitalized In Books Of Accounts: Allahabad HC Clarifies Case Title: M/S Samsung India Electronics Private Limited vs. State Of U.P. And Others 2024 LiveLaw (AB) 170 [Writ Tax No. 777 of 2022] Case Citation: 2024 LiveLaw (AB) 170 The Allahabad High Court has clarified that 'capital goods' as defined under Section 2 of the Central Goods and Service Tax Act, 2017 are for long term use whereas 'inputs' are meant for day-to-day business operations and are not capitalized in the books of accounts. S75(4) UPGST | 'Or' Is Disjunctive In Nature, Each Option To Be Considered Independently: Allahabad High Court Case Title: M/S Shree Sai Palace vs. State Of U.P. And Others 2024 LiveLaw (AB) 171 Case Citation: 2024 LiveLaw (AB) 171 The Allahabad High Court has held that the use of word 'or' in Section 75(4) of Uttar Pradesh Goods and Service Tax Act, 2017 is disjunctive in nature which means that there are two situations provided in which opportunity of personal hearing must be afforded to an assesee and both situations must be considered independently while applying Section 75(4). CGST | Travelling Beyond SCN Erodes Trust In Integrity & Impartiality Of Adjudicatory Process: Allahabad High Court Case Title: M/S Samsung India Electronics Private Limited V. State Of U.P. And Others Case citation: 2024 LiveLaw (AB) 170 The Allahabad High Court has held that Department travelling beyond the scope of the show cause notice undermines the right to fair hearing of an assesee and also erodes the trust in integrity and impartiality of the adjudicatory process. Consistency Sacrosanct In Taxation Matters, Department Can't Take Different Stand In Identical Situations: Allahabad HC Grants Relief To Samsung Case Title: M/S Samsung India Electronics Private Limited vs. State Of U.P. And Others Case Citation: 2024 LiveLaw (AB) 170 The Allahabad High court has held that the Department must take consistent stands in identical fact situations for different tax periods as consistency is paramount in tax regime. Gujarat High Court Gujarat High Court Grants Bail In Case Of Alleged Issuance Of Invoices Without Supply Of Goods Under CGST Act Case Title: JATINBHAI PRAFULBHAI KAKKAD Versus STATE OF GUJARAT & ANR. LL Citation: 2024 Livelaw (Guj) 29 The Gujarat High Court has granted bail for an individual implicated in a case related to an FIR filed under Sections 132(1)(b) and (1) of the Central Goods & Services Tax Act, 2017. The case revolves around the purported issuance of GST invoices without actual delivery of goods, allegedly resulting in a significant financial loss to the government treasury. Gujarat High Court Grants Bail To Co-Accused In Rs. 700 Crore GST Scam Case Involving Tax Amount Of 35 Crores Case Title: State Of Gujarat Versus Mitesh Dilipbhai Sejpal LL Citation: 2024 Livelaw (Guj) 31 The Gujarat High Court has dismissed a petition filed by the State against the order granting regular bail to an accused in a multi-crore scam case. Gujarat High Court Grants Bail in Rs. 1466 Crore Alleged GST Scam Case Case Title: HITESH PRABHUDAS LODHIYA Versus STATE OF GUJARAT LL Citation: 2024 Livelaw (Guj) 30 The Gujarat High Court has granted bail to a man in a case involving an alleged GST scam amounting to Rs. 1466 crores. Rajasthan High Court Issuance Of Summons Is Not Initiation Of...

Indirect Tax Cases Weekly Round-Up: 17 To 23 March 2024

Mariya Paliwala

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