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