Indirect Tax Weekly Round-Up: 21 To 27 July 2024

Supreme CourtCustoms Act | Owner Of Goods Liable To Pay Customs Duty Even After Confiscated Goods Are Redeemed Paying Fine : Supreme CourtCase Title: M/S Navayuga Engineering Co. Ltd. Versus Union Of India & Anr.Citation : 2024 LiveLaw (SC) 504In a notable ruling relating to the Customs Act of 1962, the Supreme Court on Tuesday (July 23) held that the importer would be liable to pay customs duty in addition to fines and other charges upon redeeming the confiscated goods.Delhi High CourtRevoking Suspension Of Customs Broker Licence Can't Restrict Dept. From Inquiring For Imposition Of Penalty: Delhi High CourtCase Title: Vijendra Singh Versus Commissioner Of CustomsThe Delhi High Court has held that the revoking suspension of license cannot restrict the customs department from inquiring for imposition of penalty.Failure To Carry Out Physical Verification Of Veracity Of Exporter Alone Is No Basis To Suspend License Of Custom Broker: Delhi HCCase Title: Aradhya Export Import Consultants Pvt Ltd Verses Commissioner Of CustomsThe Delhi High Court held that a custom broker cannot be held guilty of having failed to discharge the obligation placed in terms of Regulation 10(n) of CBLR 2018, simply because he has not carried out physical verification of the veracity of the exporter.Madras High CourtInterest Can't Be Demanded When Entire Stamp Duty Paid During Pendency Of Appeal: Madras High CourtCase Title: The Chief Revenue Controlling Authority Chennai Versus R.MuniyandiCitation: 2024 LiveLaw (Mad) 288The Madras High Court has held that interest cannot be demanded when the entire amount as demanded by the authorities has been paid even during the pendency of the appeal.Gujarat High CourtGujarat High Court Upholds SAD Refund For Betel Nuts, Rules No Distinction Between Industrial And Edible VarietiesCase Title: Commissioner Of Customs Versus Baburam HarichandLL Citation: 2024 LiveLaw (Guj) 95The Gujarat High Court has upheld the decision of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) allowing the refund of Special Additional Duty (SAD) on betel nuts. The court observed that there is no distinction between industrial grade betel nuts and edible supari.Gauhati High CourtInterest Can't Be Levied When No Taxable Due Is Found: Gauhati High CourtCase Title: IOCL Versus The State Of AssamThe Gauhati High Court has held that once the assessment order of the authorities is set aside and the matter is remanded back and assessed, no taxable interest can be levied.Kerala High CourtDenial Of Credit For Non-Registration Thiruvabhranam Commissioner Of Under KVAT Act Is Unjust: Kerala High CourtCase Title: Mythree Associates Versus Commercial Tax OfficerThe Kerala High Court has held that the petitioner/assessee has paid tax at the prescribed rate on the materials procured by him from the Travancore Devaswom Board, and since this amount has already been paid over to the State Exchequer, any denial of credit to the assessee solely on the ground that the Travancore Devaswom Board/Truvabharanam Commissioner was not registered under the KVAT Act would be unjust.Kerala High Court Dismisses Indian Medical Association's Petition Challenging GST Levy On Supply Of Goods And Services To Its MembersCase Title: Indian Medical Association Versus UOICitation: 2024 LiveLaw (Ker) 469The Kerala High Court has dismissed the writ petition filed by the Indian Medical Association challenging the levy of GST on supply of goods and services to its members.Goods Transported For Own Use, No Intention To Evade Tax, Kerala High Court Deletes PenaltyCase Title: State Of Kerala Versus Petrolink Data Services (P) Ltd.The Kerala High Court has held that the assessee, immediately after the goods were detained, produced the statutory declarations in Form 16 to demonstrate that the goods that were being transported were for the own use of the assessee.Kerala High Court Allows Adjustment Refund Amount Towards Amount payable under Amnesty SchemeCase Title: S. Vijayan Versus Commissioner Of State Goods And Service TaxesThe Kerala High Court has held that it is open to the department to consider an adjustment of the refund amount due to the appellant towards the amounts due from him by way of settlement under the Amnesty Scheme.Rajasthan High CourtAdvance Ruling Application Not Restricted Only To Supplier: Rajasthan High Court Quashes AAR's Order Rejecting ApplicationCase Title: M/s Power Grid Corporation Of India Ltd. Versus State of RajasthanCitation: 2024 LiveLaw (Raj) 172The Rajasthan High Court, Jaipur Bench, has quashed the AAR's order rejecting the application for the advance ruling as not maintainable on the grounds that the applicant was not the supplier.DGFT Notification Prohibiting Export Of Non-Basmati White Rice Can't Have Retrospective Effect: Andhra Pradesh High CourtCase Title: Sree Murali Mohana Boiled & Raw Rice Mill Pvt. Ltd. Versus UOIThe Andhra Pradesh High Court has held that the trade notification issued by the Directorate...

Indirect Tax Weekly Round-Up: 21 To 27 July 2024

Mariya Paliwala

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