Customs dues do not impact the rights of secured creditors

The Hon’ble Supreme Court in IDBI v. Superintendent of Central Excise and Customs and Others set aside the order passed by the division bench of the Hon’ble Andhra Pradesh High Court and held that the position in law was that the debt ‘due and payable’, when falls within the four corners of clause (a) to Section 530(1) of the Companies Act, would be treated as preferential payment, but it would not override and be given preference over the payments of overriding preferential creditors covered under Section 529A of the Companies Act.

Supreme Court to hear Revenue’s review petitions on taxability of duty-free shops

The Hon’ble Supreme Court in Commissioner of CGST and Central Excise Mumbai East v. M/s. Flemingo Travel Retail Ltd allowed the review petition by recalling the judgement dated April 10, 2023 wherein the Hon’ble Supreme court held that Duty Free Shops at arrival or departure terminals of Airports are outside the customs frontiers of India and tagged the matter with the appeals mentioned in the signed order.

Limiting Judicial Intervention in relation to powers of arrest under Writ Jurisdiction

The Hon’ble Supreme Court in State of Gujarat v. Choodamani Parmeshwaran Iyer & Anr. set aside the order passed by the Hon’ble Gujarat High Court and held that power to arrest a person by an empowered authority under the GST Act may be termed as statutory in character and ordinarily the high courts should not interfere with exercise of such power under writ jurisdiction. 

No Service tax on incentives received by travel agents from airlines or CRS companies

The Hon’ble Supreme Court in Principal Commissioner Central Excise Delhi I v. SOTC Travels Services Private Limited dismissed the Appeal filed by the Revenue Department by relying on the judgement wherein it was held that the Performance linked bonus (“PLB”) and Computer reservation service (“CRS”) fees received by airline agents are not subject to service tax under the category of ‘Business Auxiliary Services’ (“BAS”).

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