7 ViewsThe CESTAT, Kolkata in the matter of M/s Sethia Oils Ltd. v Commissioner of CGST & Excise, Kolkata North [Final Order No.75397/2022 dated July 13, 2022] has held that rejection of refund claimed by the exporter on flimsy grounds would defeat the purpose of rebate scheme and traps the exporters under unnecessary litigations. Facts: […]
Service tax cannot be levied under RCM for letting out of residential property by Director to the Company
11 ViewsThe CESTAT, Delhi in the matter of M/s Mec Shot Blasting Equipment Ltd v Commissioner, CGST [ORDER NO. 50626 / 2022 dated July 18, 2022] has held that the service tax cannot be levied on the company for payment of rent to the director unless such premises are used for commercial purpose. Facts: M/s […]
Rajasthan HC granted interim protection against arrest
12 ViewsThe Hon’ble High Court, Rajasthan in the matter of Anil Kumar Arora v Union of India [Criminal Misc. Bail Application No. 5830/2022 dated July 25, 2022] has issued interim protection against arrest and directed the Petitioner to appear before the concerned authority in response to the summon received under Section 70 of the Central […]
Pre-GST unutilized Credit of Education Cess, SHEC and KKC eligible to be refunded
11 ViewsThe CESTAT, Chennai Bench in the matter of M/s International Seaport Dredging Pvt. Ltd v Commissioner of GST & Central Excise [Order no. 40249 of 2022 dated, June 17, 2022] set aside the impugned order pertaining to the rejection of refund of unutilized cenvat credit of Education Cess, Secondary and Higher Education cess (“SHEC”) […]
Order for non-granting GST registration must be a speaking order
42 ViewsThe Hon’ble Madras High Court in the matter ofM/s B.C. Mohan Kumar v Superintendent of Central Goods & Service Tax [W.P. No. 13272 and WMP. Nos. 12569 & 12571 dated June 16, 2022] has held that the order for cancelling the GST registration must be a speaking order and the discretion provided to the […]
No Excise duty on Scrap generated at Job worker’s end, when duty is discharged by principal manufacturer
48 ViewsThe CESTAT, Chennai in the matter ofM/s. Unimech Industries Private Limited v Commissioner of Central Excise [Excise Appeal No. 42787 of 2014 and 41588 of 2017 dated June 10, 2022] has held that the value of scrap arising during the process of manufacturere by the job worker is not included in the value of […]
Arbitrary valuation of goods not subjected to BIS specifications is invalid
43 ViewsThe CESTAT, Chennai in the matter of M/s. SK Enterprises v The Commissioner of Customs [CUSTOMS APPEAL No. 40017 of 2022 dated June 24, 2022] set aside and held that the revaluation of the goods which are not subjected to Bureau of Indian Standards (“BIS”) specifications was made in arbitrary manner and was not […]
GST on Restaurant Services through Zomato, Swiggy, etc. & Reporting in GSTR-3B
46 ViewsThe Goods and Services Tax Network (“GSTN”) vide Advisory dated July 20, 2022 state that E-Commerce Operator (“ECO”) are liable to pay GST on specified supply of services under Section 9(5) of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) viz. Passenger Transportation Services, Accommodation Services, House Keeping Services and more specifically, […]
Who are liable to generate e-invoice w.e.f October 1, 2022
34 ViewsThe GST Council, in its 37th meeting held on 20.09.2019, has recommended introduction of electronic invoice (‘e-invoice’) in GST in a phased manner. E-invoicing was initially made applicable w.e.f 01.10.2020 for the registered person having aggregate turnover of Rs. 500 crore and above only. Since then, aggregate turnover is being reduced in a phased […]
Customs Authorities have no jurisdiction to initiate the proceedings for violation w.r.t. Foreign Trade/ Exchange
30 ViewsThe CESTAT, Ahmedabad in M/s. Janki Dass Rice Mills v. C.C.-Mundra [Customs Appeal No. 10801 of 2021 & Ors. dated July 7, 2022] set aside the order passed by the Commissioner (Appeals) confirming the confiscation of goods and imposing penalty for alleged violations of the provisions of the Foreign Trade Policy (“FTP”). Held that, […]