Indirect Tax Cases Weekly Round-Up: 12 To 18 May 2024

Supreme CourtLabelling 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 CourtNon-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).Bombay High Court Bombay High Court Quashes Reassessment Notices Issued Merely On Basis Of Information Received From Directorate General Of GSTCase Title: KEC International Ltd. Versus UOIThe Bombay High Court has quashed the reassessment notices issued merely on the basis of information received from the Directorate General of GST.Allahabad High Court Tax Dues Can't Be Collected From Director Of Company Under Liquidation Unless Provided By Some Statute: Allahabad High Court ReiteratesCase Title: Mr. Pranay Dhabhai v. State Of U.P. And 2 Others Citation: 2024 LiveLaw (AB) 299Relying on its earlier decision in A.S. Solanki Vs. State of U.P. and others, the Allahabad High Court has reiterated that tax dues cannot be collected from the director of a company under liquidation unless it has been provided in any statute.UPVAT | Computation Of Correct ITC Be Examined By Assessing Authority Not Later Than Stage Of Making Regular Assessment Order: Allahabad High CourtCase Title: Mentha And Allied Products Ltd vs. State Of U.P. And 3 Others Citation: 2024 LiveLaw (AB) 300The Allahabad High Court has held that computation of correct input tax credit can only be done till the passing of the regular assessment order by the Assessing Authority and not at a later stage. The Court held that reverse input tax credit is neither a 'rate of tax' nor a 'turnover' which can be subjected to reassessment under Section 29 of the Uttar Pradesh Value Added Tax Act, 2008.S.129(3) UPGST | Burden To Prove Double Movement Of Goods Based On Same Documents Lies On Department: Allahabad High Court ReiteratesCase Title: M/S K Y Tobacco Works Pvt. Ltd. v. State Of U.P. And 4 Others Relying on its earlier decision in M/s Anandeshwar Traders v. State of U.P. and Others, the Allahabad High Court has held that the burden to prove...

Indirect Tax Cases Weekly Round-Up: 12 To 18 May 2024

Mariya Paliwala

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