Indirect Tax Cases Weekly Round-Up: 21 April To 27 April 2024

Delhi High Court CA Certificate Not Matching With Details On ICAI Portal As Per UDIN, Delhi High Court Upholds Disqualification By IRCTC Case Title: M/S Sunshine Caterers Private Limited Versus Union Of India The Delhi High Court has upheld the disqualification as the CA Certificate did not match details on the Institute of Chartered Accountants of India (ICAI) portal as per the Unique Document Identification Number (UDIN). Madras High Court Dept's Failure To Consider Certificate Obtained From Supplier; Madras High Court Quashes ITC Mismatch Demand Case Title: AP Studio Enterprises Versus The Assistant Commissioner (ST)(FAC) The Madras High Court has quashed the demand in respect of the input tax credit (ITC) mismatch as the department has failed to consider certificates obtained by buyers. Gujarat High Court 'Payment Of Pre- Deposit Can Be Made By Utilizing The Electronic Credit Ledger': Gujarat High Court Reiterates Case Title : Shiv Crackers Vs Chief Commissioner of CGST & C.E. & Anr. LL Citation: 2024 Livelaw (Guj) 45 The Gujarat High Court has reiterated that the Electronic Credit Ledger (ECL) can be utilized for making pre-deposits in appeals under the Goods and Services Tax (GST) regime. Gujarat High Court Allows CENVAT Credit On Welding Electrodes, Welding Wire, Etc. Used For Laying Rail Lines Outside Factory Case Title: The Principal Commissioner Central Gst And Central Excise Versus M/S Nayara Energy Ltd. The Gujarat High Court has allowed the cenvat credit on welding electrodes, welding wire, etc. used for laying rail lines outside factories. Rajasthan High Court Rajasthan High Court Admits Appeal On Issue Of Reversal Of Credit On Input Lying In Stock When Final Product Is Exemplified Case Title: Union Of India Versus Suzuki Textiles Limited The Rajasthan High Court, Jodhpur, comprising Chief Justice Manindra Mohan Shrivastava and Justice Munnuri Laxman, admitted the appeal filed by the Commissioner, Central Excise and Service Tax, on the issue of reversal of credit on input lying in stock when the final product is exemplified. Allahabad High Court [Central Excise Act] Mandatory Pre-Deposit U/S 35F For Filing Appeal Before CESTAT Can't Be Waived In Writ Jurisdiction: Allahabad High Court Case Title: Ram Kishan Bairwa vs. Central Excise Service Tax Appellate Tribunal Case Citation: 2024 LiveLaw (AB) 262 The Allahabad High Court has held that mandatory condition of pre-deposit prescribed under Section 35F of the Central Excise Act for filing appeals before the Customs Excise and Service Tax Appellate Tribunal cannot be waived under Article 226 of the Constitution of India. Calcutta High Court GST Dept. Can't Compute Penalty Amount On Higher Value Than Invoice Value Without Proper Evidence: Calcutta High Court Case Title: Ashish Kumar Sharma Versus The Deputy Commissioner, State Tax, Bureau Of Investigation, South Bengal, Howrah Zone And Others The Calcutta High Court has held that the GST department cannot compute the penalty amount on a higher value than the invoice value without proper evidence and reason. Andhra Pradesh High Court Emery Cloth Is Cotton Coated Fabric And Liable To Be Exempted From Tax: Andhra Pradesh High Court Case Title: The State of Andhra Pradesh Versus Mohsin Brothers The Andhra Pradesh High Court has held that emery cloth is cotton coated fabric and liable to be exempted from tax.

Indirect Tax Cases Weekly Round-Up: 21 April To 27 April 2024

Mariya Paliwala

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