It Is The Bonafide Mistake Of Taxpayer Paying To Railways Instead Of GST Department: Bombay High Court

The Bombay High Court has held that the taxpayer has made a mistake and instead of paying the Government of India through the CGST authorities and the State of Maharashtra through the SGST authorities, the entire amount was paid to the Government of India through Indian Railways. The division bench of Justice K.R. Shriram and Justice A.S. Doctor has directed that the amounts which have been wrongly paid to railways should be paid to the CGST authorities and SGST authorities within two...

Disputes Related To Tax Concessions Are Not Arbitrable: Supreme Court

The Supreme Court has held that disputes related to tax concessions are not arbitrable. The division bench of Justice Dhananjaya Y Chandrachud and Justice Hima Kohli has observed that the High Court was in error in holding that the terms of e-auction provided that any dispute was arbitrable. Undoubtedly, a contractual dispute would be amenable to being resolved by arbitration. However, in the present case, the relief related to tax concessions was not of an arbitrable nature. ...

GST Exemption On Composite Supply Of Service By Milling Food Grains Into Flour To State Govt. For Public Distribution System: AAR

The West Bengal Authority of Advance Ruling (AAR) has ruled that the composite supply of services by way of milling of food grains into flour to the Government of West Bengal for distribution of flour under the Public Distribution System is eligible for GST exemption.The two-member bench of Brajesh Kumar Singh and Joyjit Banik observed that the value of by-products retained by the appellant and yielded during CMR milling, which were allowed to be retained by the appellant to meet the CMR...

Customs Duty Exemption On Imported WAP: CESTAT

The Delhi bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that imported WAP is entitled to an exemption from the whole of the customs duties under the ITA.The two-member bench of Justice Dilip Kumar (President) and P.V. Subba Rao (Technical Member) has observed that imported WAP is a networking equipment working on LAN, connecting Wi-fi enabled devices such as laptops, smartphones, tablets, etc. to a wired network. The appellant/Commissioner of Customs...

Amount Deposited Voluntarily During Investigation Can't Be Treated As Amount Towards Pre-Deposit: CESTAT

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the amount deposited voluntarily during an investigation cannot be treated as an amount towards the pre-deposit as it was not an amount deposited at the time of the filing of the appeal.The two-member bench of Justice Dilip Gupta (President) and P.V. Subba Rao (Technical Member) has observed that the appellant/assessee could not have asked for the refund of the amount deposited by the...

Reassessment Notice Can't Be Challenged If Assessee Failed To Submit Crypto Currency Account Transactions: Rajasthan High Court

The Rajasthan High Court has held that the reassessment notice cannot be challenged if the assessee failed to submit crypto currency account transactions to the income tax department.The division bench of Justice Manindra Mohan Shrivastava and Justice Shubha Mehta held that bank transactions alone are not sufficient to verify the trade in crypto currency. The assessee ought to have submitted before the department the relevant ledger statement evidencing that he had entered into trade of...

Paper Cess Is Not Includible In The Calculation Of Education Cess And Secondary & Higher Education Cess: CESTAT

The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has ruled that Paper Cess is not includible in the calculation of Education Cess and Secondary & Higher Education Cess. The Bench of P.K. Choudhary (Judicial Member) held that though Cess on Paper is an excise duty, however, it is levied under the Industries (Development and Regulation) Act, 1951, and not under the Central Excise Act, 1944. Holding that Paper Cess is only collected and not...

Supply Of Services For Plantation Of Mangrove Seeds And Seedlings In Coastal Areas Attracts 18% GST: AAR

The West Bengal Authority of Advance Ruling (AAR) has held that the supply of services for the plantation of mangrove seeds and seedlings in coastal areas would attract 18% GST.The two-member bench of Brajesh Kumar Singh and Joyjit Banik observed that no GST is payable on the supply of services for cultivation, planting and nurturing of fruit trees. The applicant is in the business of cultivation, planting and nurturing of fruit trees in marginalised areas and mangrove seeds and...

ITC Refund Admissible If Output Supply Tax Rate Is Less Than Inputs Tax Rate: Telangana High Court

The Telangana High Court has held that refund of accumulated input tax credit (ITC) on account of inverted structure would be allowed if accumulation of ITC is on account of the rate of tax on output supply being less than the rate of tax on inputs (same goods) at the same point of time as per some concessional notification issued by the government providing for a lower rate of tax for some specified supplies subject to fulfilment of other conditions.The division bench of Chief Justice...

Members Contributions To Club Towards Infrastructure, A Capital Receipt: ITAT

The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT)consisting of Aby T. Varkey (Judicial Member) and Gagan Goyal (Accountant Member) has held that the voluntary contributions received from the members of the club towards infrastructure facilities were contributions received for a specific purpose and should be treated as a capital receipt.The assessee submitted that the issue regarding the treatment of entrance fees received from the members was held by the AO as revenue...

CBIC Allow Transhipment Of Containerized Export Goods Of Bangladesh Through India Using Riverine And Rail Routes

The Central Board of Indirect Taxes (CBIC)has allowed transhipment of containerized export goods of Bangladesh through India using riverine and rail routes.The Board has received representations from trade to provide a similar transhipment facility to Bangladesh's export cargo through India using a combination of waterways and land routes. It has been suggested to allow export goods from Bangladesh to enter India through the riverine land customs station of Hemnagar and move up to...

Supply Of Services For Printing On Duplex Board Attracts 12% GST: AAR

The West Bengal Authority of Advance Ruling (AAR) has held that the supply of services for printing on duplex board belonging to the recipient, including cutting, punching, and lamination of the duplex board, so printed, would attract 12% GST irrespective of whether the recipient of the services is registered under the GST Act or not. The two-member bench of Brajesh Kumar Singh and Joyjit Banik observed that the activities of printing on duplex boards belonging to its customer,...