Indirect Tax Cases Weekly Round-Up: 02 To 08 June 2024

Kerala High CourtClaim For Sales Tax Exemption In Respect Of Transit Sales To Be Justified By Showing Sale As Having Occurred In Transit: Kerala High CourtCitation: 2024 LiveLaw (Ker) 336Case Title: M/S.I.T.I.LTD Versus State Of KeralaThe Kerala High Court has held that a claim for exemption in respect of transit sales must be justified by showing the sale as having occurred in transit.Time Limit To Avail ITC Is Till 30th November In Each Financial Year From Beginning Of GST Regime: Kerala High CourtCitation: 2024 LiveLaw (Ker) 341Case Title: M/S M.Trade Links Versus Union Of IndiaThe Kerala High Court has held that the time limit to avail ITC is November 30th in each financial year from the beginning of the GST regime.Calcutta High CourtIgnoring GSTR-9 Causes Prejudice To Taxpayer's Rights When Errors Committed Are Revenue Neutral: Calcutta High CourtCase Title: Ankit Kumar Agarwal Versus The Assistant Commissioner of State Tax, Taltala Charge & Ors.The Calcutta High Court has held that ignoring GSTR-9 causes prejudice to taxpayers's rights when errors committed are revenue neutral.Andhra Pradesh High CourtCan't Examine Officials Of Tax Dept. On Enquiry Report Based On F-Forms Submitted By Dealer: Andhra Pradesh High CourtCase Title: M/s. Foods, Fats and Fertilizers Limited Versus The State of Andhra PradeshThe Andhra Pradesh High Court has held that the assessee or petitioner does not have a right to cross-examine the officials of the Tax Department of Bombay on the F-Forms submitted by the dealer.Allahabad High Court[Central Excise Act] Fixing Consecutive Dates of Hearing on Very Short Notice Violative of Opportunity of Hearing U/S 33A: Allahabad High CourtCase Title: M/s Avshesh Kumar v. Union of India and 2 Ors.The Allahabad High Court has held that fixing consecutive dates of hearing within the period of a week would be violative of the opportunity of hearing as envisaged under Section 33A of the Central Excise Act, 1994.CESTATRoyalty Not Includible In Transaction Value Of Imported Raw Materials To Demand Any Differential Customs Duty: CESTATCase Title: M/s. Valeo Friction Materials India Ltd. Versus Commissioner of CustomsThe Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the royalty is not included in the transaction value of the imported raw materials to demand any differential customs duty.AAR5% GST Payable On Mix Mukhwas And Roasted Til & Ajwain: AARApplicant's Name: M/s Bhagat Dhanadal CorporationThe Gujarat Authority of Advance Ruling (AAR) has ruled that 5% GST is payable on Mix Mukhwas, Roasted Til, and Ajwain.18% GST Applicable On ZlD Treated Water: AARApplicant's Name: M/s Gujarat Eco Textile Park LimitedThe Gujarat Authority of Advance Ruling (AAR) has ruled that 18% GST is applicable on Zero Liquid Discharge (ZLD) treated water.Infant Food Products Containing Milk And Other Ingredients Subject To 18% GST: AARApplicant's Name: Bebymil International Pvt. Ltd.The Rajasthan Authority of Advance Ruling (AAR) has ruled that infant food products containing milk and other ingredients are subjected to 18% GST.

Indirect Tax Cases Weekly Round-Up: 02 To 08 June 2024

Mariya Paliwala

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