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Home e-Newsletters Index Year 2019 May Day 16 - Thursday

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TMI Tax Updates - e-Newsletter
May 16, 2019

Case Laws in this Newsletter:

GST Income Tax Customs Corporate Laws Insolvency & Bankruptcy Service Tax Central Excise CST, VAT & Sales Tax Wealth tax Indian Laws



Highlights / Catch Notes

  • GST:

    Offence u/s 132 of GST - interim protection to the petitioner - the power to punish set out in Section 132 would stand triggered only once it is established that an assessee has ‘committed’ an offence that has to necessarily be post-determination of the demand due from an assessee, that itself has to necessarily follow the process of an assessment.

  • GST:

    Allegation of indulged in Bill Trading activity - offence u/s 132 of GST - Seizure of records and documents - Direction issued to the department - Copies of the documents sought will be furnished within a period of two (2) weeks from the date of receipt of a copy of this order upon remittance of copying charges.

  • GST:

    Technical glitch in the GST portal - Respondents directed to either open the portal so as to enable the Petitioner to again file TRAN-1 electronically or to accept a manually filed TRAN-1 on or before 31st May 2019.

  • GST:

    The Service provided to the Central Government by way of construction, erection, commissioning. installation, completion, fitting out, of a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession will attract 12% GST

  • GST:

    Job Work - valuation - liability of GST - The job worker, as a supplier of services, is liable to pay GST if he is liable to be registered. He shall issue an invoice at the time of supply of the services. The value of services would include not only the service charges but also the value of any goods or services used by him for supplying the job work services, if recovered from the principal.

  • GST:

    Classification of supply - healthcare services - composite supply or not - supply of medicines, consumables, surgical items, items such as needles, reagents etc used in laboratory, room rent used in the course of providing health care services to in-patients - the hospital provides a bundle of supplies which is classifiable under health care services eligible for exemption.

  • GST:

    Classification of services - printing of pictures - As per Circular No. 84/03/2019 - GST dated 01.01.2019, service of printing pictures falls under service code 998386 as Photographic and Videographic processing Services as the colour printing of images from digital media is specifically covered under this classification - taxable at the rate of 18%

  • GST:

    Classification of supply - supply of medicines, consumables, surgical items etc, to in-patients - composite supply as defined in Section 2 (30) of the CGST Act, 2017 - the hospital provides a bundle of supplies which is classifiable under health care services eligible for exemption under Sl.No.74 of Notification No. 12/2017-CT(R) dated 28th June, 2017.

  • GST:

    Recovery of arrears of taxes - grant of facility of payment by installments defaulted - it appears that the liability is around ₹ 99.00 lakhs according to the Department. There are 100 people working in the Company. Therefore, while it is necessary to recover the tax arrears, it is also necessary to keep the Industry alive - Writ Petition is disposed of granting the facility of payment in installments

  • GST:

    Levy of GST - medical diagnostic service - As per SRO.No.371/2017 vide sl.no.74 (Notification No.12/2017-CT (Rate) dtd.28-06-2017, services by way of diagnosis come under the category of health care services covered under SAC 9993 in connection with health care services provided by a clinical establishment - exempt from GST

  • GST:

    Maintainability of writ petition - Section 107 clearly provides an efficacious alternative remedy to the petitioner to approach the appellate authority - It is a settled principle of law that generally, a writ jurisdiction cannot be invoked, in case the efficacious alternative remedy is available - petition dismissed

  • GST:

    Judicial propriety - STO coercive action after stay granted by FAA - restraining transfer of vehicles to RTO authorities & attachment of land - the action of the second respondent is clearly in contravention of the stay order passed by the FAA in favour of the petitioner - is in flagrant disregard & lack of respect for the order passed by FAA - not sustainable

  • Income Tax:

    Unexplained bank deposit u/s 68 - bank passbook - After the introduction of the definition of the books or books of account u/s 2 (12A), the passbook can also be considered as books or books of account - Section 68 does not make any distinction about who maintains the books of account, the only requirement is that the books should be of an assessee - addition sustained

  • Income Tax:

    Assessment u/s 153A - notice u/s 143 (2) - A specific notice is required to be issued u/s 153A(1)(a) calling upon the persons searched or requisitioned to file return - That being so, no further notices u/s 143(2) can be contemplated for assessment u/s 153A - The words 'so far as may be' in Section 153A(1)(a)cannot be interpreted that the issue of notice u/s 143(2) is mandatory

  • Income Tax:

    Priority of claim after attachment orders u/s 281 - - mortgagee right of recovery vs Income tax dept right of recovery - the properties which belong to third party guarantors, which do not form part of the proceedings before the NCLT under I & B Code, can always be sold by the bank and the attachment orders which are issued by the TRO after creation of mortgage cannot bind the bank

  • Income Tax:

    Compounding of offence u/s 276-B - application with wrong officer - compounding fees as first application @ 3% OR as second (subsequent) application @ 5% - whether, the application should be treated as second application for the Financial Year 2013-14 and 2014-15 or as first application is purely a question of fact - writ dismissed

  • Income Tax:

    Settlement commission power u/s 245D - Commission could have either rejected the application or allowed it to be proceeded further - When a duty is casts on the Commission, it is expected that the Commission would perform the duty in the manner laid down in the Act, especially when no further remedy is provided in the Act against the order of the Settlement Commission - remanded to commission

  • Customs:

    Refund of excess duty paid - The sole ground on which the refund application has been returned is that the Bill of Entry submitted by the petitioner has not been re-assessed by the concerned assessing officer - the statement is clearly contrary to law and untenable, since the the passing of an order of assessment is not within the control of an assessee.

  • Customs:

    Interest on the refund u/s 27A - the Explanation to Section 27A makes it clear that the orders passed by the Commissioner (Appeals) and the Appellate Tribunal are also deemed to be orders passed u/s 27(2) - even if the ACC rejects an application for refund u/s 27(2), the moment the said order is set aside on first appeal or second appeal, the order merges - assessee is entitled to interest from the date of expiry of 3 months of the date of application

  • DGFT:

    Non-requirement of submission of Hard Copy of application at RAs for issue of Advance Authorisation (AA) & EPCG Authorisation

  • Indian Laws:

    Representation by a lawyer of own choice - Wilful Defaulter - No lawyer has any right under Section 30 of the Advocates Act to appear before the in-house committees - Given the scheme of the Revised Circular, it is difficult to state that oral hearing is mandatory - he Revised Circular, being in public interest, must be construed reasonably.

  • Service Tax:

    Principles of Natural Justice - issue of Show Cause Notice (SCN) without pre-SCN Consultation - HC set aside the SCN - The respondents will call upon the petitioner to appear before them with all relevant materials and afford it full opportunity of pre-SCN Consultation, prior to issuance of show cause notice, if at all found necessary

  • Service Tax:

    Validity of Show Cause Notice (SCN) - Levy of service tax - fees collected by them towards internet fee and skill development fee - educational institution - HC declined to quash the SCN.

  • Service Tax:

    Rectification of Mistake - It is not in all cases that the application of a wrong provision or the non-application of a right provision would tantamount to a mistake apparent from the record - it is subject to certain parameters - may be the petitioner has a good case on merits - should only file an appeal against the original order

  • Central Excise:

    CENVAT Credit - inputs/capital goods - staging structure - impugned articles were required to suitably support and facilitate the smooth functioning of the machines of the sugar mill - applying the principle of user test, credit allowed.

  • Central Excise:

    Supplies against the international competitive bidding - Benefit of N/N. 06/2006-C.E. - the said condition is required to be fulfilled only in case goods are imported, therefore the said condition cannot be mutatis mutandis applied in case of goods indigenously supplied.

  • Central Excise:

    Method of Valuation - clearance of tooth brushes in combo pack/bulk/naked condition to manufacturer of Toothpaste for free distribution - the tooth brushes supplied by the appellant which is not for retail sale but for free supply by the tooth paste manufacturer will not be valued under Section 4A in the hands of the appellant

  • Central Excise:

    Method of Valuation - clearance without affixing any MRP - impugned goods are not components, parts or assemblies of the Two Wheeler but are accessories of two wheelers and hence not liable for valuation in terms of Section 4A and Notification No. 49/2008 – CE (NT) - demand not sustainable

  • VAT:

    Recovery of arrears of sales tax and penalty from the Legal Heirs of deceased - - The impugned order contains a fatal flaw insofar as it is addressed to the petitioner Firm and one of its partner, both not being legal heirs of the deceased sole proprietor. The Firm and Partner cannot thus be fastened with the liability of the deceased proprietor.

  • VAT:

    Requirement with the pre-deposit - appellant is incurring huge losses as is evident from the Balance Sheets and is not in a position to deposit the amount - Since the appellant failed to deposit 25% amount of the additional demand of the tax as required under the law, the Tribunal rightly dismissed the appeal.

  • VAT:

    Service of SCN - It was found that Form VAT 112 was not filed by the petitioner. Therefore, the AO did not commit a mistake in sending the show cause notice to the address as reflected in their records - however, one opportunity should be given to the petitioner imposing cost


Notifications


Circulars / Instructions / Orders


News


Case Laws:

  • GST

  • 2019 (5) TMI 899
  • 2019 (5) TMI 898
  • 2019 (5) TMI 897
  • 2019 (5) TMI 905
  • 2019 (5) TMI 904
  • 2019 (5) TMI 903
  • 2019 (5) TMI 902
  • 2019 (5) TMI 901
  • 2019 (5) TMI 900
  • 2019 (5) TMI 896
  • 2019 (5) TMI 895
  • 2019 (5) TMI 894
  • 2019 (5) TMI 893
  • Income Tax

  • 2019 (5) TMI 888
  • 2019 (5) TMI 887
  • 2019 (5) TMI 886
  • 2019 (5) TMI 885
  • 2019 (5) TMI 884
  • 2019 (5) TMI 883
  • 2019 (5) TMI 892
  • 2019 (5) TMI 891
  • 2019 (5) TMI 890
  • 2019 (5) TMI 889
  • Customs

  • 2019 (5) TMI 882
  • 2019 (5) TMI 881
  • Corporate Laws

  • 2019 (5) TMI 880
  • Insolvency & Bankruptcy

  • 2019 (5) TMI 879
  • 2019 (5) TMI 878
  • Service Tax

  • 2019 (5) TMI 877
  • 2019 (5) TMI 876
  • 2019 (5) TMI 875
  • 2019 (5) TMI 874
  • 2019 (5) TMI 873
  • 2019 (5) TMI 872
  • Central Excise

  • 2019 (5) TMI 871
  • 2019 (5) TMI 870
  • 2019 (5) TMI 869
  • 2019 (5) TMI 868
  • 2019 (5) TMI 867
  • CST, VAT & Sales Tax

  • 2019 (5) TMI 866
  • 2019 (5) TMI 865
  • 2019 (5) TMI 864
  • Wealth tax

  • 2019 (5) TMI 863
  • Indian Laws

  • 2019 (5) TMI 862
  • 2019 (5) TMI 861
 

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