Indirect Tax Cases Weekly Round-Up: 5 To 11 May 2024

Delhi High Court Delhi High Court Quashes MOOWR Instructions Denying Benefit To Solar Power Generation Units Case Title: Acme Heergarh Powertech Private Limited Versus CBIC The Delhi High Court has held that the statutory scheme underlying the Manufacture and Other Operations in Warehouse Regulations, 2019 (MOOWR) cannot be construed as seeking to exclude solar power generation in terms of permissions granted under Section 65 of the Customs Act, 1962. Bombay High Court Lender Bank Registered With CERSAI Has 1st Priority Over DCST Against Proceeds Of Enforcement Under SARFAESI Act: Bombay High Court Case Title: Purushottam Prabhakar Chavan Versus Deputy Commissioner of Sales Tax (GST) The Bombay High Court has held that lender bank registration with the Central Registry of Securitisation and Security Interest of India (CERSAI) has first priority over Deputy Commissioner of Sales Tax (GST) (DCST) against proceeds of enforcement under the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 (SARFAESI Act). Calcutta High Court Service Recipient Not Liable For Seller's Default: Calcutta High Court Directs Dept. To 1st Proceed Against Supplier Case Title: Lokenath Construction Private Limited Versus Tax/Revenue Government Of West Bengal And Others The Calcutta High Court has held that the adjudicating authority, without resorting to any action against the supplier, who is the selling dealer, ignored the tax invoices produced by the appellant as well as the certificates issued by the Chartered Accountants, which are erroneous and wholly without jurisdiction. Jharkhand High Court Refusal By JBVNL To Reimburse Contractor GST Impact On Indirect Transactions Violative Of Article 14: Jharkhand High Court Case Title: Sri Gopikrishna Infrastructure Pvt. Ltd. & Ors. Versus The State of Jharkhand LL Citation: 2024 LiveLaw (Jha) 72 The Jharkhand High Court has held that the action of Jharkhand Bijli Vitran Nigam (JBVNL) offends Article 14 of the Constitution of India by refusing to reimburse contractor GST impact on indirect transactions. Orissa High Court Reassessment Order Can't Merely Be Based On Tax Evasion Report Or An Audit Report: Orissa High Court Case Title: M/s.Hindustan Tyre House Versus Dy. Commissioner of Sales Tax The Orissa High Court has held that reassessment orders cannot merely be based on a tax evasion report or an audit report. Punjab And Haryana High Court Punjab And Haryana High Court Stays CBIC-Circular Concerning Taxability Of Corporate Guarantees Case Title: M/S Acme Cleantech Solutions Pvt Ltd V/S Union Of India And Others The Punjab and Haryana High Court has stayed the circular issued by the Central Board of Indirect Taxes and Customs (CBIC) concerning the taxability of corporate guarantees. CESTAT Services Rendered By Microsoft India To Overseas Entity Qualify To Be Exports, No Service Tax Payable: CESTAT Case Title: M/s Microsoft Corporation (India) Pvt. Ltd. Versus The Commissioner of Service Tax, Delhi The Chandigarh Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that services rendered by Microsoft India to overseas entities qualify to be 'exports'. AAR 18% GST Payable On Amount Received From Mercedes Benz India Towards Reimbursement Of “Loss On Sale Of Demo Car”: AAR Applicant's Name: Landmark Cars East Private Limited The West Bengal Authority of Advance Ruling (AAR) has ruled that 18% GST is payable on the amount received by the applicant from Mercedes-Benz India towards reimbursement of “Loss on Sale of Demo Car.” Opting To Pay Tax At Lower Rate By Not Availing ITC Forfeits Right To Avail Input Tax Credit: AAR Applicant's Name: Noori Travels The Telangana Authority of Advance Ruling (AAR) has held that the applicant by opting to pay tax at a lower rate by not availing input tax credit on the goods and services used in his supplies has forfeited his right to avail input tax credit. Supply Of Disposable Paper Cup Attracts 18% GST: AAR Applicant's Name: Sekandar Sardar The West Bengal Authority of Advance Ruling (AAR) has held that the supply of disposable paper cups attracts 18% GST.

Indirect Tax Cases Weekly Round-Up: 5 To 11 May 2024

Mariya Paliwala

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