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2024

Supreme Court / High Courts

#	Forum	Citation	Issue in brief
1	Madras High Court	Ingram Micro India Pvt. Ltd	GST - Mad HC quashes the demand of ITC on closing balance of Pan India Creditors.
2	Madras High Court	Global Calcium Private Limited.	GST - Demand of GST on incentive paid to wholetime directors, directed to be re-examined in the light of CBIC Circular.
3	Madras High Court	Tulip Nilgiris Exports Pvt. Ltd.	Mad HC - GST - Refund claims can be bunched for different months within the time limit available for claiming refund.
4	Madras High Court	Sparta Food Factory India Pvt. Ltd.	GST - Appeal against cancellation of GST registration dismissed on the ground of delay. HC intervenes and directs the appellate authority to consider the issue on merits.
5	Madras High Court	Sri Veera Mathiamman Foundations (P) Ltd.	SVLDRS - Amount paid on 09.06.2021. Subject to payment of interest @ 15% p.a. from 01.07.2010 to date of payment, Discharge Certificate shall be issued.
6	Madras High Court	Goodearth Maritime Limited.	SVLDRS - Pendency of Rectification of Mistake application under Sec. 74 cannot be equated to pendency of an appeal. As the taxpayer has not filed any appeal against the order, but only ROM, eligibility under SVLDRS has to be considered under "arrears" category only. Madras High Court.
7	Madras High Court	SL Lumax Limited.	Madras HC observes that the SCN issuing authority has pre-judged the issue. Directs him to consider relevant Chapter Notes / Section Notes / HSN Explanatory Judgements / SC & HC Judgements / CBIC Instruction and decide the issue of classification with an open mind and in an objective manner.
8	Madras High Court	Ralco Synergy Pvt. Ltd.	Madras HC does the balancing act : Demands confirmed on the basis of Pan India figures from Profit & Loss Account. At the same time, taxpayer has neither filed reply to the notice nor appeared for personal hearing. Assessment order is quashed and the matter remanded to adjudicating authority for fresh consideration, subject to a condition that the taxpayer remits 5 % of the tax demand as a condition for remand.
9	Madras High Court	AVS Villas.	GST - Demand of GST on sale of plots. In the absence of proper documents to prove the claim, Madras HC directs taxpayer to avail alternate remedy of appeal.
10	Madras High Court	APL Apollo Tubes Limited (Unit II).	GST - GST on Credit Notes reduced from eligible ITC and less ITC taken and hence no separate reversal of ITC required. Madras HC directs verification of the claim.
11	Madras High Court	Nexus Innovatice Solutions Private Limited.	GST - Purchase and Sale of vouchers - Vouchers are actionable claims. Madras HC sets aside unreasoned order and directs re-adjudication.
12	Madras High Court	Oasys Cybernetics Private Limited.	GST - GST impact on credit note issued considered as ITC and shown in wrong tables. No revenue loss. Madras HC quashed the order and directs the authority to properly consider the taxpayer’s explanation.
13	Madras High Court	L & T Finance Limited.	Unreasonable demands confirmed on the last date for passing orders (31.12.2023). Hearing granted on 28.12.23. Assessee sought adjournment on the ground that they are busy in filing annual returns for which also, the last date was 31.12.2023! Order passed without proper hearing opportunity was quashed by Madras HC and the matter remanded.
14	Madras High Court	Tristar Logistics.	GST - Not participated in adjudication proceedings. Demand confirmed ex-parte.Entire dues recovered from Bank. As revenue interest is secured, taxpayer should be given an opportunity to contest the issue on merits. Order quashed and remanded.
15	Madras High Court	Shivam Steels.	GST - Tax demanded on post sale discounts received by way of financial credit notes, on the ground that by receiving such discount, "the buyer has promoted the business of the seller; increased the goodwill of the seller". Hon'ble Madras High Court holds that "This conclusion is ex facie erroneous and contrary to the fundamental tenets of GST law".
16	Madras High Court	Sunbeam Generators Pvt. Ltd.	Appeal filed online within time limit. Hard copy submitted belatedly. Appeal dismissed, treating manual filing as the date of filing. Rule 108 interpreted. Manual filing is mandatory, only when order is not uploaded in portal. Even otherwise, manual filing is only procedural. Order quashed and remanded.
17	Madras High Court	K N R Srirangam Infra Pvt Ltd.	Demand of GST on whole value on HAM contracts. Madurai bench of Madras High Court quashes the demand and remand the matter to reconsider on the basis of recent CBIC circular.
18	Madras High Court	Chennai Citi Centre Holdings Pvt. Ltd.	SVLDRS - Service Tax on mall rents. Lessees have paid 50 % of tax liability as directed by the Hon'ble SC. Lessors (i.e. the service providers on whom Service Tax demands have been confirmed) intend to file declarations under SVLDRS, on the strength of such payments made by lessees. CBIC also clarifies the issue in Circular No. 1073 Dt.29.10.2019. Hon'ble Madras HC finds that the circular does not adequately clarifies all issues and remands the matter with a direction to the authorities to seek clarifications from the Board.

CESTAT and others

#	Forum	Citation	Issue in brief
1	CESTAT, Chennai	Logical Logistics Private Limited	Service Tax - CESTAT refuses to accept the plea that the closing balance of Cenvat credit as on 30.06.2017, which was not carried forwarded into GST regime by filing TRAN-1, should be considered towards the pre deposit to be made for filing appeal against an order confirming demand of Service Tax for the past period, as this credit has not lapsed. Directs the assessee to pay pre deposit.
2	CESTAT, Hyderabad	Oil Country Tubular Ltd	Central Excise - mere change in tariff heading does not constitute manufacture.
3	CESTAT, Chennai	Tamilnadu Cricket Association	Service Tax - Sponsoring of Audience box in cricket stadium is not "sale of space for advertisement" but "sponsorship" and not liable to Service tax.
4	CESTAT, Chennai	R.R Constructions	Service Tax - Paid under Construction Service post 01.06.2007. Demand under Works Contract. Demand for extended period set aside due to confusion during relevant period. Demand for normal period confirmed. Composition benefit extended. Penalty set aside.
5	CESTAT, Chennai	Bharat Heavy Electricals Ltd	CENVAT Credit - When there is no dispute raised by the jurisdictional authorities against the input service distribution centres for availing the credit and distributing the same, the department cannot deny the credit at the end of the manufacturing unit on very vague allegations.
6	CESTAT, Chennai	M/s.Tamilnadu Cricket Association	Customs - Tamil Nadu Cricket Association - Adhoc exemption for flood lights imported by TNCA for worldcup match - used permanently for other matches also - Exemption cannot be denied.

2023

Supreme Court / High Courts

#	Forum	Citation	Issue in brief
1	Madras High Court	Annai Construction	GST - Time limit for seeking revocation of cancellation of registration - Mad HC issues notice
2	Madras High Court	My Home Industries Ltd.	GST - HC quashes the order passed without proof of serving the show cause notice.
3	Madras High Court	Mahalakshmi Metals	GST - Once appeal is filed against detention orders, vehicle to be released subject to safeguards.
4	Madras High Court	Sree Venkateswara Road Constructions Pvt. Ltd	GST - HC directs Chennai Corporation to reimburse GST in the light of GOs issued by TN govt.
5	Madras High Court	RR Housing (India) Pvt.Ltd	SVLDRS - belated payment - Time limit for payment is only directory. Dept. directed to issue Discharge Certificate
6	Madras High Court	Thirumalai Sales Corporation	GST - Service of Notice and Order through GST portal is not valid, when the registration is already under cancellation

CESTAT and others

#	Forum	Citation	Issue in brief
1	CESTAT, Chennai	Komatsu India Pvt. Ltd.	Customs - Time limit not applicable for refund of Security Deposit paid for project import
2	CESTAT, Chennai	Tamil Nadu Cricket Association	Service Tax - No Service Tax payable on the IPL subvention amount received from BCCI
3	CESTAT, Chennai	S Selvam	Service Tax - loading, unloading, transportation and stacking and stacking of coal is not manpower supply service
4	CESTAT, Chennai	BHEL	Service Tax - No Service Tax payable on liquidated damages recovered.
5	CESTAT, Chennai	Shrinivasa Roadways Pvt. Ltd	Service Tax - Use of rail transportation in stray cases by a GTA, does not make the GTA liable to pay Service Tax under rail transportation service.
6	CESTAT, Chennai	Gas Authority of India Ltd	Service Tax - Refund of excess paid Service tax cannot be denied merely because of wrong entry in ST3 that such excess tax was adjusted under rule 6 (3).
7	CESTAT, Chennai	Dong-A India Automotive Private Limited	Service Tax - Cenvat Credit of Service Tax paid on construction of godowns, eligible prior to 01.04.2011.
8	CESTAT, Chennai	Visanthi & Co	Service Tax - Demand of Service Tax under Commercial or Industrial Construction Service on composite contracts not sustainable.
9	CESTAT, Chennai	Komatsu India Pvt. Ltd	Excise - Exemption under 67/95 CE (Captive Consumption) available for NCCD also. SC judgements distinguished.

2022

Supreme Court / High Courts

#	Forum	Citation	Issue in brief
1	Bombay High Court, Nagpur Bench	UCN Cable Network Pvt. Ltd. Vs Designated Committee under SVLDRS	SVLDRS - Appropriate category of the declaration is "arrears" and not "litigation". Assessee should not be put in a worser situation by opting for the scheme.
2	Madras High Court	VRS Traders VS Asst. Commissioner State Taxes	GST - After issue of DRC-1A, if the taxpayer disputes the liability, a show cause notice under Sec. 74 (1) has to be issued. Order passed directly after DRC-1A, without granting personal hearing quashed.
3	Madras High Court	Ganges International Pvt. Ltd. and Others Vs Asst. Commissioner of GST & Others	GST - Madras HC applies "doctrine of necessity" and holds that the claim for refund Service Tax paid under RCM, much after 01.07.2017 (which could not be availed as transitional credit), shall be considered as a claim under Section 142 (3).
4	Madras High Court	SSD Oil Mills Vs Joint Commissioner of GST (Appeals)	GST - Refund of wrongly paid Tax and penalty - issue remanded
5	Madras High Court	MNS Enterprises Vs Additional Director General of GSTI	GST Recovery from customer under Sec. 79 during investigation is premature.
6	Madras High Court	Algae Labs PVT Ltd	GST - Detention of vehicle quashed.
7	Madras High Court	RKS agencies	GST - Detained vehicle ordered to be released on payment of 25 % of the penalty imposed, as the alleged violation, albeit being small, is recurring. Petitioner can still agitate the penalty before the appellate authority.
8	Madras High Court	Sri Gujan Builders.	SVLDRS - High Court directs issue of Discharge Certificate.
9	Madras High Court	Abi Technologies.	Mistake in entering export invoices in GSTR 3 B cannot disentitle refund to the exporter.
10	Madras High Court	Interplex Electronics India Pvt. Ltd.	GST - Due dates for filing and revising TRAN-1 cannot be the same. W.P. No. 4458/2019 Interplex Electronics India Pvt. Ltd.
11	Madras High Court	VRS Traders	GST - Bank attachment partially released to enable payment of pre-deposit for filing appeal. Upon payment of pre-deposit, bank attachment lifted, as balance demand is deemed to be stayed.
12	Madras High Court	Grand Technologies	Service Tax - retrospective Exemption for long term lease - refund claim not time barred
13	Madras High Court	Premier Garment Process	Service Tax - Supply of bed rolls to rail passengers is liable to Service Tax under Business Auxiliary Service
14	Madras High Court	Winpower Engineering Pvt. Ltd. Vs Designated Committee	SVLDRS - Quantification by assessee before 30.06.2019 is also eligible

CESTAT and others

#	Forum	Citation	Issue in brief
1	CESTAT, Hyderabad	Linkewell Telesystems Ltd. Vs Commissioner of GST	Excise - Rule 6 of CCR, 2004. Revenue cannot force the option on assessee. Once ineligible portion of credit is reversed, no further liability subsists.
2	CESTAT, Bengaluru	Kerala Ex-servicemen Welfare Association Vs Commissioner of Service Tax	Service Tax - Refund of tax paid under mistake - Limitation not applicable. Govt. cannot retain the amount collected without the authority of law
3	CESTAT, Chennai	Heavy Vehicles Factory Vs Commissioner of GST	Excise - Time limit of one year applicable for claiming transitional credit also; demand set aside on time bar
4	CESTAT, Hyderabad.	Gayatri Hitech Hotels Pvt. Ltd. Hyderabad	Demand of Service Tax on Withholding tax set aside on time bar. Cenvat Credit of input services for construction of hotel eligible.
5	CESTAT, Hyderabad	Swarnandhara IJMII Integrated Township Development Co. Ltd. Hyderabad.	ST on construction not payable before 01.06.2007. Cenvat Credit not entitled. Demand under Sec. 11 D of CE Act not sustainable.
6	CESTAT, Kolkata	Techno Power Enterprises Private Limited	Service Tax - Refund - Tax paid under mistake of law - Time limit not applicable

2021

Supreme Court / High Courts

#	Forum	Citation	Issue in brief
1	Supreme Court	Union of India v. VKC Footsteps India Pvt. Ltd.	GST - Refund on account of inverted rate structure
2	Madras High Court	M/s. Steel Centre v. State Tax Officer.	GST - WP against adjudication orders not entertained on the ground of alternative remedy
3	Madras High Court	M/s. Rocky Marketing Pvt Ltd v. Joint Commisioner of GST and CE.	CENVAT Credit - Rule 6 - Once Tribunal has held the credits as "common credits" the Department, cannot agitate the same by once again issuing a SCN
4	Madras High Court	M/s Chennai Citi Centre (P) Ltd v. The Designated Committee under Sabka Vishwas Legacy Disputes Resolution Scheme, 2019.	SVLDRS - The designated Committee directed to pass a speaking order as to whether the Service Tax paid by lessees can be adjusted in the declaration filed by the Landlord.
5	Madras High Court	M/s. TVH Lumbini Square Owners Association v. Union of India.	GST - Exemption for Residential Welfare Asociations - GST payable only on amount exceeding Rs. 7,500 per month.
6	Madras High Court	M. Sampathkumar v. The Superintendent of CGST and Central Excise;	GST - Lower Court's conditions for grant of bail upheld
7	Madras High Court	The Commisioner of CGST and CE v. M/s. Sujana Metal Products.	Central Excise - Artificial sale as circular trading - As payment of tax has been made, no further demand could be made. Penalties sutained.
8	Madras High Court	M/s Chennai Citi Centre (P) Ltd v. The Commissioner of Service Tax (Appeals).	Service Tax - Whether the Service Tax paid by lessees can be considered as pre deposit for entertaining the appeal filed by the landlord.

CESTAT and others

#	Forum	Citation	Issue in brief
1	CESTAT, Chennai	M/s. Touchstone Infrastructures and Solutions Pvt. Ltd v. The Commissioner of Central Taxes and Central Excise, Chennai North Commisionerate.	Service Tax - When VAT is paid on Identified material value, payment of Service Tax on the remaining Service value, is in order.
2	CESTAT, Chennai	M/s. Komatsu India (P) Ltd v. The Commisioner of GST and CE.	Service Tax - Deputation of employees by parent company to the Indian Company on secondment basis would not amount to manpower supply service.
3	CESTAT, Chennai	M/s. Central Warehousing Corporation v. The Commissioner of Central Taxes and Central Excise.	Cenvat Credit - Suo motu re-credit of wrong reversal of credit is permissible
4	CESTAT, Chennai	M/s. Origin Solutions Pvt. Ltd. v. Commissioner of Service Tax.	Service Tax - Refund under Rule 5 of CCR, 2004 - mere not mention of the credit in ST 3 return cannot be the reason to deny the refund
5	CESTAT, Hyderabad	M/s. IVRCL Assets and Holdings Ltd v. The Commissioner of Customs, Central Excise and Service Tax.	Service Tax - Demands under Commercial or industrial construction service and works contract service set aside.

2020

Supreme Court / High Courts

#	Forum	Citation	Issue in brief
1	Madras High Court	Navin Housing and Properties Pvt Ltd Vs. Designated Committee, SVLDRS	SVLDRS - Designated Committee directed to pass speaking order on Petitioner's claim to consider the payment of Service Tax directly made by the Lessees
2	Madras High Court	Special Wire Products Pvt Ltd Vs. Assistant Commissioner GST	GST - Revocation of Cancellation of registration ordered.
3	Madras High Court	Aalaya Jewel Industry Pvt Ltd Vs. Settlement Commission	Customs - Settlement Commission directed to reconsider the issue. DGFT order quased.

CESTAT and others

#	Forum	Citation	Issue in brief
1	CESTAT, Chennai	Rocky Marketing (Chennai) Pvt Ltd Vs. Commissioner of Service Tax	Service Tax - Rule 6 of CCR, 2004. Department cannot reagitate the issue of eligibility to credit, which is settled by the Commissioner (Appeals)
2	CESTAT, Chennai	M/S. Komatsu India Pvt Ltd Vs. Commissioner of Service Tax	Service Tax - Deputation of Employees on secondment basis by parent company would not amount to manpower supply services
3	CESTAT, Bengaluru	Kunnel Engineers and Contractors Vs. Commissioner of Service Tax	Service Tax - Demand of Service Tax under Commercial/Industrial construction service and construction of complex service, both prior to and after 01.06.2007 - Not sustainable

2019

Supreme Court / High Courts

#	Forum	Citation	Issue in brief
1	Madras High Court	GTN Textiles Ltd. VS Secretary to Govt. & others. W.P. No. 4846/2007	Customs - Drawback not deniable even if some processing done in EOU
2	Madras High Court	Helvetica Lifestyle Boutique Pvt. Ltd. Vs GST Network & Others. W.P. Nos. 34084 & 34089/2018	Transitional Credit

CESTAT and others

#	Forum	Citation	Issue in brief
1	CESTAT, Chennai	Sathyam Auto Engg. Pvt. Ltd. Vs CCE	Central Excise - Cenvat Credit and Depreciation - Once IT return is revised, Cenvat Credit admissible
2	CESTAT, Chennai	Tamilnadu Spinning Mills Association Vs CCE	Service Tax - Demand under Club or Association Service not sustainable on "doctrine of mutuality"
3	CESTAT, Chennai	Azam Laminators Pvt. Ltd. Vs CCE	Central Excise - Classification of betel nut supari
4	CESTAT, Chennai	C H Robinson Worldwide Freight Vs CCE	Service Tax - Demand on ocean freight set aside
5	CESTAT, Hyderabad	Indu Eastern Province Projects Pvt. Ltd. Vs CCE	Service Tax - Collection of Service Tax when no such tax is payable - Sec. 73 A
6	CESTAT, New Delhi	Nagarjuna Construction Co. Ltd. VS CCE	Central Excise - Duty on Readymix concrete set aside on time bar
7	CESTAT, Chennai	Prince Foundations Ltd. VS CCE	Service tax - Various demands relating to cosntruction of apartments set aside
8	CESTAT, Hyderabad	CCE Vs IVRCL Infrastructure and Projects Ltd.	Central Excise - Exemption entitlement for Pipes for water supply projects
9	CESTAT, Chennai	Kumanan Enterprises Vs CCE	Service Tax - When order is not properly served, appeal is not time barred
10	CESTAT, Hyderabad	Sudhakar Plastics Ltd. VS CCE	Central Excise - Pipes - Classification under Chapter 3917 and 8424 and exemption
11	CESTAT,Chennai	Ucal Fuel Systems Ltd. VS CCE	Central Excise - Cenvat credit on outdoor catering service
12	CESTAT, Chennai	Ocean Interior Ltd. VS CCE	Service Tax - Payment of VAT and Service Tax and valuation thereof

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