CESTAT held that the assessing authority has not found any undeclared machines in the manufacturing premises or factory of the assessee and duty has been demanded based on assumptions and presumption, which is not permissible under the scheme of compounded levy on the product manufactured by the assessee. Therefore, the appeals filed by the assessee were allowed by the CESTAT.
It will be in the best interest of Respondent Public Authority to explore the viability of introducing/updating a FAQs Section on their website wherein the most commonly sought issues/clarifications and/or respective orders/circulars/their jurisdictions and also their powers/roles can be easily identified and relevant information in that regard can be placed in the public domain in keeping with the letter and spirit of suo motu disclosures prescribed under Section 4 of the RTI Act.
HC held that the assessee should be permitted to file GST returns for the period before the cancellation of GST Registration and make payment of tax dues along with interest.
Ensure smooth GST compliances for FY 2021-22 in September 2022. Learn about important activities for GSTR 9 & GSTR 9C and ITC reconciliation.
HC held that the power to confiscate goods is a distinct and independent power conferred under CGST Act, 2017 which can be exercised only in cases where power to detain and seize has not been invoked.
HC directs exclusion of period from 1st March 2020 to 28th February 2022, for limitation period computation for filing GST refund application
HC held that for interim release of goods under Section 110A of Customs Act, 1962 importer of goods cannot be regarded as owner
HC held that accusations of clandestine removal cannot be confirmed merely based on statement of few transporters under Central Excise Act
HC quashed detention orders passed by non-jurisdictional authority i.e., Roving squad and directed assessee to forward all documents to concerned jurisdictional assessing officer, who shall take up the issue and decide the same.
HC remanded back the matter to the assessing authority for reconsidering the refund claimed by the assessee noting that refund of accumulated Input Tax Credit (ITC) on account of inverted duty structure (IDS) is allowed where the goods have been supplied under concessional rate notification.
