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.
|
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.
|
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.
|
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
|
Website is under construction 2018 - 2003 Cases will be
updated soon!