Article
Goods and Services Tax (GST)
Notifications and Circulars
- Pan masala, tobacco and tobacco products – Effective date for implementation of new special procedure extended to 15 May 2024
- Investigations – CBIC issues guidelines for officers
Ratio decidendi
- Interest on delayed filing of return and payment of tax – Availability of ITC in e-credit ledger is inconsequential – Patna High Court
- Constitutional validity of 101st amendment to Constitution leading to GST regime can be challenged only be aggrieved person – Patna High Court
- Cancellation of GST registration cannot be declined due to pendency of DRC-01 proceedings – Delhi High Court
- Penalty under Section 122(1A) – ‘Person’ in said provision is necessarily to be a taxable person – Bombay High Court
- Interest on delayed refund of ITC is to be paid automatically – Telangana High Court
- Refund when tax paid twice, once under wrong head and then under correct head – ‘Relevant date’ is the date of payment under correct head – Delhi High Court
- IGST refund in case of exports under consignment/exhibition basis – CBIC Circular dated 18 July 2019 when not applicable – Bombay High Court
- Appeal to Appellate Tribunal – Pre-deposit required only of 20% remaining tax and not of interest – Calcutta High Court
- Late fee is leviable up to the late filing of GSTR 9 return and not GSTR-9C reconciliation statement – Kerala High Court
- Late fee and interest for delayed filing of return/payment of tax is payable only in case of failure on part of assessee – Allahabad High Court
- Liability on ocean freight in case of import of goods – Decision in Mohit Minerals is applicable for FOB contracts also – Bombay High Court
- No GST on hostel service to girl students and working women – Madras High Court
- Contribution towards Corpus/Sinking Fund is ‘advance payment’ liable to GST at the time of receipt – West Bengal Appellate AAR
- SEZ unit is not required to pay GST under RCM subject to furnishing of LUT/Bond – Gujarat AAR
Customs
Notifications and Circulars
- Advance Authorisations – Discharge of export obligation clarified
- Yellow peas – Exemption from BCD and AIDC and relaxation in import policy extended
- Rice – Export of 1000 MT of Kala Namak rice allowed – Export duty also exempted
- Onions – Export of 2000 MT of white onions allowed
- SCOMET – Policy for general authorisation for export of telecommunication-related items and information security items notified
Ratio decidendi
- Valuation (Exports) – Amount paid by foreign buyer to foreign agent as commission is not includible – CESTAT Hyderabad
- Valuation (Imports) – Advertisement and marketing/promotion expenses incurred by importer when not includible – CESTAT New Delhi
- Valuation of ship coming to India under self-propulsion – Freight and insurance not includible – CESTA Bengaluru
- No penalty under Section 114A if classification determined only after detailed analysis of the product – CESTAT Ahmedabad
- Assessment – Multiple re-assessments under Section 17 till clearance for home consumption, is permissible – Order of provisional assessment after re-assessment is also correct – CESTAT New Delhi
- Interest available from date of deposit on amount deposited during investigation prior to amendment in Section 129EE in August 2014 – CESTAT Hyderabad
- Menthol scented supari is classifiable under Chapter 21 and not under Chapter 08 – Madras High Court
- Ground glass for manufacture of toothpaste is classifiable under Customs TI 3207 40 00 – CESTAT Mumbai
Central Excise, Service Tax & VAT
Ratio decidendi
- Cenvat credit of service tax paid on insurance policies for employees and for their family members, is available – CESTAT Larger Bench
- Access to a bowling alley covered under Negative list – Provision of service other than fun/recreation in any part of such facility is immaterial – CESTAT New Delhi
- Import of Certificate of Authenticity for software procured locally is not ‘service’ – CESTAT Bengaluru
- Reusable Insulin Delivery Device is covered under Sl. No. 310 of Notification No. 12/2012-C.E. and not as parts and accessories of goods of Heading 9018 – CESTAT Ahmedabad
- Cash refund of CVD and SAD paid for regularization of Advance Authorization is available when amount deposited after introduction of GST in respect of imports made prior to 1 July 2017 – CESTAT Hyderabad
