By Mr. Shailesh Sheth
Gist of a few significant judgement delivered by the Hon’ble Justice Mr. Sanjeev Khanna as an SC or HC judge on the issues concerning indirect taxes:
1. Laxmi Srinivasa And Boiled Rice Mill vs State of AP – 2022(67) GSTL 258 ( SC)
‘Lis before the HC – Period to be excluded in computing the limitation period for filing an appeal before the appellate authority- APGST ACT.’
2. CCE vs GMR Projects Ltd
– 2022(67)GSTL 5 ( SC)
‘Construction of associate facilities alongside Highway roads like toll plazas, cattle/pedestrian crossings, parking bay for trucks, restrooms, etc are parts of highways themselves, and are not leviable to service tax.’
3. CCE vs Sepco Electric Power Construction Corporation
– 2022(62) GSTL 385(SC)
‘Consulting Engineer’s service – Prior to the 2005 Amendment, ‘Body Corporate’ was covered within the scope of the definition.’
[ This judgement will have a telling impact on the pending cases, if any.]
4. CAT vs Silverline Estates
– 2022(61) GSTL 3 ( SC)
‘Service tax- Department’s SLP for appeal admitted where the disputed amount of service tax collected was not deposited with the government’s treasury but kept in the escrow account.’
5. G.D. Goenka World Institute vs UOI
– 2021(52) GSTL 3( SC)
‘Pre-deposit – erroneous demand- Commercial Training and Coaching Services – When the service was held to be non-taxable in terms of the earlier decisions, which have attained finality, the appellant cannot be asked to pre-deposit against an erroneous demand – Article 142 – Demand confirmed under the order-in-original set aside and declared non-est in law.’
6. Devendra Dwivedi vs UOI
– 2021(44) GSTL 225(SC)
‘Writ Jurisdiction of SC – offences under GST law – Constitutional validity of S. 67(1), 69, 70(1), 132, 135, and 137 of the CGST Act 2017 – Alternative remedy available before HC
7. National Building Construction Co. Ltd. vs UOI
– 2019(20) GSTL 515 (DEL)
‘Inquiry ( Service Tax) – Power of DGGSTI – Warning to the Investigating officers’
[ The Hon’ble Court has made significant observations in its judgement in this case.]
8. Teleworld Mobiles Pvt Ltd vs CTT
– 2018(17) GSTL 202( DEL)
‘Power of officers – Delegation of powers – Sub-delegation.’
( An important judgement on the principle of sub-delegation.)
9. Vega Auto Accessories (Pvt) Ltd vs Registrar, CESTAT
– 2018(14) GSTL 7 ( DEL)
‘Pre-deposit – Whether mandatory pre-deposit can be reduced/waived by the HC? Yes, under certain exceptional circumstances.’
( 2016(340) ELT 63 ( DEL) relied on.)
10. Shubh Impex vs UOI
– 2018(14) GSTL 4 ( DEL)
Same issue as in (9) above.
11. Santani Sales Organisation vs CESTAT, New Delhi
– 2018(13) GSTL 44 ( DEL)
‘ Mandatory Pre-deposit – At CESTAT level, 2.5% required and not the additional amount of 10%.’
12. UOI vs Om Sai Trading Company
– 2022 (382) ELT 9 ( SC)
‘ Seizure – Quashing of seizure memo – Scope and effect of – Revenue is entitled to investigate the matter further and take action as per law even if the seizure memo was quashed.’
13. U. K. Paint Industries vs CC
‘ Interest not payable on the warehoused goods if the exemption was available under the DEEC scheme.’
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