Indirect Tax Cases Weekly Round-Up: 24 To 30 March 2024

Supreme Court Customs Act | S. 71 Inapplicable If Imported Goods Were Stocked Outside Notified Public Bonded Warehouse With Permission : Supreme Court Case Title: M/s Bisco Limited V Commissioner Of Customs And Central Excise Citation : 2024 LiveLaw (SC) 257 The Supreme Court has held that Section 71 of the Customs Act, 1962 would be inapplicable to cases where imported goods were stocked outside the notified public bonded warehouse with the permission of the concerned officer. Bombay High Court Secured Creditor Registered With CERSAI Will Have Precedence Over VAT Authorities Against Proceeds Of Enforcement: Bombay HC Case Title: Indian Overseas Bank verses Deputy Commissioner of State Tax The Bombay High Court recently clarified that in a sale of a mortgaged asset, where the mortgage in favour of a secured creditor is registered prior in time with CERSAI, and the MVAT Authorities too have a charge, the proceeds of the enforcement of the mortgage would first go towards discharging the dues owed to the secured creditor. Madras High Court In Absence Of Notification For Cross-Empowerment, Action Taken By Counterparts Are Without Jurisdiction: Madras High Court Case Title: Tvl.Vardhan Infrastructure Versus The Special Secretary Citation: 2024 LiveLaw (Mad) 136 The Madras High Court has held that in the absence of notification for cross-empowerment, action taken by counterparts was without jurisdiction. Inquiry To Be Continued By Adjudicating Authority As Per Notification In Vogue And Not Under Superseded Notification: Madras High Court Case Title: Auro Logistics Ltd Versus The Assistant Director (SRO) Citation: 2024 LiveLaw (Mad) 137 The Madras High Court has held that the inquiry will have to be continued by the adjudicating authority as per the notification in vogue and not by the adjudicating authority under the superseded notification. Hostel Service Constitutes 'Residential Dwelling Unit' For Girl Students And Working Women, Will Be Exempt From GST: Madras High Court Citation: 2024 LiveLaw (Mad) 132 Case Title: Thai Mookambikaa Ladies Hostel v. Union of India The Madras High Court has recently ruled that Hostel services providing welling to girl students and working women will be exempt from the GST regime as they are residential dwelling units for the girl students and working women. Punjab and Haryana High Court Suspension Of GST Registration Deemed To Be Revoked If Show Cause Notice Not Decided Within 30 Days Of Reply: Punjab & Haryana High Court Case Title: M/S Shri Balaji Agro Industries V/S State Of Punjab And Another The Punjab and Haryana High Court has held that suspension of GST registration is deemed to be revoked if a show cause notice is not decided within 30 days of reply. CESTAT Mis-Declaration Of Country Of Origin In Bills Of Entry Is Immaterial Towards The Valuation: CESTAT Case Title: Aspam Petronergy Pvt. Ltd. Versus C.C.-Kandla The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT)has held that mis declaration of origin being an issue technical in nature does not seem to form any implication towards the revenue. Handling Of Container Can't To Be Covered Under Taxable Activity Of Cargo Handling: CESTAT Case Title: M/s. Container Corporation of India Ltd. Versus Commissioner of Central Excise, Customs, Central Goods and Service Tax, Delhi –I The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the handling of containers cannot be covered under the taxable activity of cargo handling. Inputs Used For Fabrication Of Tower, Shelter Used For Providing Telephone Services, BSNL Entitled To Avail Cenvat Credit: CESTAT Case Title: M/s Bharat Sanchar Nigam Limited Versus Commissioner of Central Excise & Service Tax, Bhubaneswar-I The Kolkata Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that inputs used for the fabrication of towers and shelters used for providing telephone services are entitled to BSNL cenvat credit. CESTAT Classifies 'Brush Cutters' As Hand Held Agricultural Tool Case Title: M/s. Kisankraft Machine Tools Private Limited Versus Commissioner of Customs The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has classified the 'brush cutters' as hand-held agricultural tools.

Indirect Tax Cases Weekly Round-Up: 24 To 30 March 2024

Mariya Paliwala

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