Indirect Tax Cases Weekly Round-Up: 10 To 16 March 2024

Delhi High CourtClandestine Removal And Under-Valuation Charges Can't Be Sustained Merely Based On Assumptions And Presumptions: Delhi High CourtCase Title: Commissioner Of Central Excise Versus Kuber Tobacco Products Pvt. Ltd. & Anr.The Delhi High Court has held that the charges of clandestine removal and under valuation cannot be sustained merely on the basis of assumptions and presumptions. The absence of direct, credible evidence linking the respondents to the alleged offences necessitate the dismissal of the charges.Bombay High CourtService Tax Not Liable To Be Paid On Ocean Freight/Sea Transportation Services: Bombay High CourtCase Title: M/s. Sanathan Textile Pvt Ltd. Versus Union of IndiaThe Bombay High Court has held that service tax is not liable to be paid on ocean freight or sea transportation services.Allahabad High CourtGST | Vehicle Number In 'Bilty' Couldn't Be Changed As Goods Were In Transit, E-Way Bill Was Updated: Allahabad HC Quashes Penalty OrderCase Title: M/S Abhishek Sales vs. Sate Of U.P.Case Citation: 2024 LiveLaw (AB) 155The Allahabad High Court has held that for goods in transit, vehicle number in bilty (consignment note) cannot be changed upon change of vehicle due to breakdown. The Court quashed the penalty order on grounds that vehicle number was updated in Part-B of the e-way bill.Customs Act | “Reason To Believe” For Confiscation Of Goods Must Be Based On Credible Material: Allahabad High CourtCase Title: M/S Maa Kamakhya Trader v. Commissioner Of Customs (Preventive)The Allahabad High Court has held that for natural products that are also grown inside India, presumption cannot arise that they have been smuggled. The Court held for assuming jurisdiction in such cases, the custom authorities must show that credible material exists to give rise to “reason to believe” to empower them to confiscate the goods under the Customs Act, 1962.Calcutta High CourtSupplementary SCN Although Termed As Supplementary, Is Actually Independent SCN Even Though It Relates To Smuggling: Calcutta High CourtCase Title: Commissioner Of Customs (Port), Kolkata Versus M/S. Sandeep Kumar DikshitThe Calcutta High Court has held that the supplementary show cause notice, although termed the supplementary, is actually an independent show cause notice even though it relates to the case of smuggling.Adani Wilmar Eligible For Sanction Of Incentives Under West Bengal State Support For Industries Scheme, 2008 Post GST: Calcutta High CourtCase Title: Adani Wilmar Limited and another Vs. The State of West Bengal and othersThe Calcutta High Court has held that Adani Wilmar is eligible for sanction of incentives under the West Bengal State Support for Industries Scheme, 2008, post GST.CESTATPrinting Activity Does Not Amount To 'Manufacture', Excise Duty Demand Unsustainable: CESTATCase Title: M/s.Chromaprint (India) Pvt. Ltd. Versus The Commissioner of GST & Central ExciseThe Chennai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the activity of printing done by the appellant does not amount to 'manufacture', so the demand for excise duty, interest, and the penalties imposed cannot be sustained. “Commission” Is distinguishable From “Incentive”, No Service Tax Can Be Levied On “Incentive”: CESTATCase Title: Wig Air Freight Pvt. Ltd. Versus The Commissioner of Central Goods and Service Tax, New DelhiThe Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that no service tax can be levied on “incentives”.AAARNo GST Payable By Fair Price Shop Selling Kerosene Oil To Ration-Card Holders: AAARAppellant's Name: Chanchal SahaThe West Bengal Appellate Authority of Advance Ruling (AAAR) has held that no GST is payable by fair-priced shops selling kerosene oil to ration-card holders.

Indirect Tax Cases Weekly Round-Up: 10 To 16 March 2024

Mariya Paliwala

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