Indirect Tax Cases Weekly Round-Up: 04 To 10 February 2024

Supreme CourtCustoms Act | Claimant Entitled To Interest On Delayed Return Of The 'Duty Drawback' : Supreme Court UNION OF INDIA AND ORS. VERSUS M/S. B. T. PATIL AND SONS BELGAUM (CONSTRUCTION) PVT. LTD. CIVIL APPEAL NO.7238 OF 2009 Citation : 2024 LiveLaw (SC) 90 The Supreme Court on Monday (February 5) observed that if there is a delay in refund of the 'duty drawback' to the claimant under the Customs Act, 1962, then the claimant would be entitled to interest in addition to the amount of drawback at the rate of interest which was fixed by the Central Government at the relevant point of time. Bombay High Court Legal Services Provided By Individual Advocate, Partnership Firm Of Advocates Exempted From Service Tax: Bombay High Court Case Title: Adv. Pooja Patil Versus The Deputy Commissioner The Bombay High Court has held that the service provided by an individual advocate, a partnership firm of advocates, by way of legal services is exempt from levy of service tax. Madras High Court Discount Linked To Subsidy Alone Can Form Part Of “Transaction Value”: Madras High Court Case Title: M/s.Supreme Paradise Versus Assistant Commissioner (ST) Citation: 2024 LiveLaw (Mad) 61 The Madras High Court has held that a discount linked to the subsidy alone can form part of the “transaction value.” Non-Production Of Original Tax Invoice From Registered Dealer, Reversal Of ITC By Dept. Doesn't Amount To Double Taxation: Madras High Court Case Title: M/s.Thillai Agencies Versus State of Tamil Nadu The Madras High Court has held that when a registered dealer claims any benefit under Section 19 of the TNVAT Act 2006, he has to strictly adhere to the conditions laid down in the said section. Allahabad High Court 75(4) UPGST Act| Even If There Is No Request For Personal Hearing, Must Be Heard Before Adverse Decision: Allahabad High Court Case Title: M/s K.J. Enterprises vs. State of U.P. and others 2024 LiveLaw (AB) 73 [Writ Tax No. 1544 of 2022] Case citation: 2024 LiveLaw (AB) 73 The Allahabad High Court has held that before taking any adverse decision under the Uttar Pradesh Goods and Service Tax Act 2017, an opportunity of hearing must be provided to the assesee even if there is no request on his part. UPGST | Expired E-Way Bill, But No Intention To Evade Tax: Allahabad High Court Quashes Penalty Order Case Title: M/s Globe Panel Industries India Pvt. Ltd. vs. State Of U.P. Case citation: 2024 LiveLaw (AB) 74 Recently, the Allahabad High Court has quashed the penalty which was imposed due to production of expired e-way bill at the time of detention. The Court held that no intention to evade tax was established by the authorities. Since, there was no dispute regarding consignor and consignee and the description of the goods, the Court held that penalty could not be imposed for a technical error in absence of any intention to evade tax. S107 CGST | Appellate Authority Does Not Have Power To Remand Case Back To Adjudication Authority: Allahabad High Court Case Title: M/S Kronos Solutions India Private Limited v. Union Of India And 4 Others The Allahabad High Court has held that the appellate authority exercising jurisdiction under Section 107 of the Central Goods and Service Tax Act, 2017 does not have the power to remand the case back to the adjudication authority. It only has the power to confirm or modify or annul the order under appeal. Calcutta High Court Calcutta High Court Quashes Complaint Against Director As Prosecution Failed To Implead Company Importing Liquors Not For Sale Case Title: Mr. Raj Sahai vs. the State of West Bengal & Anr. The Calcutta High Court has quashed the complaint against the director as the prosecution failed to implead the company importing liquors not for sale. E-Way Bill Generated For Exporting Goods To Bangladesh Expired Due To Accident: Calcutta High Court Quashes 200% Penalty Case Title: M/S Saraf Trexim Limited Vs Deputy Commissioner Of State Tax And Ors. The Calcutta High Court has quashed the 200% penalty and held that the e-way bill generated for exporting goods to Bangladesh expired due to an accident. Gauhati High Court Gauhati High Court Stays SCN Seeking Reversal Of ITC On Account Of Default At Supplier's End Case Title: M/S Surya Business Private Limited Versus The State Of Assam The Gauhati High Court has granted the interim stay of Show Cause Notice in the case of Surya Business Private Limited, seeking reversal of ITC on account of default at the supplier's end. Telangana High Court GST Payable On Transfer Of Land Development Rights Under Joint Development Agreement: Telangana High Court Case Title: Prahitha Construction Private Limited vs Union of India and 3 others The Telangana High Court has held that Goods and Service ...

Indirect Tax Cases Weekly Round-Up: 04 To 10 February 2024

Mariya Paliwala

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