CA Bimal Jain judiciary-2

Parallel proceedings cannot be initiated by Central/State GST Authorities on same subject matter

VGN Projects Estates Private Limited Vs Assistant Commissioner (State Taxes) (Madras High Court)

If the defects are similar in SCNs than Parallel proceedings cannot be initiated by Central/State GST Authorities on same subject matter...

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18% GST leviable on works contract services to Indian Railways; 12% on works contract services involving predominantly earthwork

In re S.K. Swami & Company (GST AAR Karnataka)

In re S.K. Swami & Company  (GST AAR Karnataka) GST @ 18% leviable on works contract services to Indian Railways; 12% on works contract services involving predominantly earthwork The AAR, Karnataka in the matter of M/s S.K. Swami & Company [Advance Ruling No. KAR ADRG 05/2023 dated January 23, 2023] has ruled the rate of Goods [...

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Procedural lapses cannot be ground for denying substantive benefits

S.L. Polypack Private Limited Vs Commissioner of CGST & CX (CESTAT Kolkata)

HC held that, procedural lapses cannot be a ground for denying substantive benefits to assessee. Further held that, Show Cause Notice issued before the passing of such order was barred by limitation....

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No GST on issuance of Prepaid Payment Instrument vouchers

Premier Sales Promotion Pvt Limited Vs Union of India (Karnataka High Court)

Held that, the issuance of vouchers is similar to pre-deposit instruments, which have no inherent value of their own and therefore, it does not fall under the category of supply of goods or services. Hence, vouchers being neither goods nor services, are exempted from the levy of tax....

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Information triggering assessment/ reassessment proceedings must be furnished to assessee

Charu Chains and Jewels Pvt. Ltd. Vs ACIT (Delhi High Court)

HC set aside reassessment order against assessee, for non-supply of information/ material by Revenue Department for reopening of assessment....

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Department cannot raise demand without examining reversal of Cenvat credit & calculating proportional credit

Sanofi India Limited Vs C.C.E. & S.T. (CESTAT Ahmadabad)

CESTAT held that, once assessee had reversed proportionate credit attributed to exempted goods, no demand of 10% of value of goods can be raised by Revenue Department....

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No need to rely on website & Wikipedia for meaning, when test reports of product by laboratories are available

Pradipkumar P Patel Vs C.C. (CESTAT Ahmedabad)

When the test reports were available on record, there was no need to go to the website and Wikipedia for the meaning of the product....

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Ex-parte assessment order passed in violation of principles of natural justice entails civil consequences

Balram Singh Vs Union of India (Patna High Court)

HC quashed ex-parte assessment order rejecting ITC claim & imposing tax as it was passed in violation of principles of natural justice ...

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Detention of goods & vehicle: HC quashes penalty order passed after 7 days from service of notice

Deepam Roadways Vs Deputy State Tax Officer (Madras High Court)

HC held that Demand order passed beyond the period of 7 days from the date of service of notice is contrary to the provisions of the CGST Act...

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Lack of clarity w.r.t. reasons/ contraventions in SCN violates principles of natural justice

Chitra Automobile Vs State of Jharkhand (Jharkhand High Court)

HC held that DRC-07 has been issued within five days of issuance of DRC-01 is a clear picture of violation of principles of natural justice....

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