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GOODS AND SERVICE TAX REPORTS (GSTR) HIGHLIGHTS
F Where no extraordinary circumstances pointed out to entertain petition and existence of alternative appellate forum available, writ petition not maintainable : S. K. S. Ispat and Power v. Commissioner of Customs and Excise . . .531
F Where no distinction between final order or interim order, interim order pertaining to stay and pre-deposit appealable : S. K. S. Ispat and Power v. Commissioner of Customs and Excise . . 531
F Manufacturer seeking exemption prohibited from availing of Cenvat credit of duty on inputs used in manufacture of goods cleared for home consumption up to rupees one crore : Gujarat Woolen Felt Mills v. Joint Secretary . . . 537
F Where assessee co-operating with Tribunal in terms of remand order, recovery of duty stayed till disposal of appeal by Tribunal : Federal Mogul TPR India Ltd. v. Commissioner of Central Excise . . . 544
F Limitation of six months applicable only on Tribunal exercising suo motu power and not to application filed by aggrieved party : Where Tribunal deleting interest portion from order exercising power of rectification under section 129B of 1962 Act does not amount to re-appreciation of facts on record : Commissioner of Customs v. Wipro Ltd. (Infotech Group) . . . 548
F Where notification not specifying levy of interest on duty forgone by assessee for not complying with procedure, no liability to pay interest : Commissioner of Customs v. Wipro Ltd. (Infotech Group) . . . 548
F Refund consequent upon finalisation of provisional assessment does not attract bar of unjust enrichment : Commissioner of Central Excise v. ITC Ltd. . . . 552
F Exemption of duty conditional that no credit of duty paid on the inputs used in or in relation to the manufacture of final product was taken under rules 3 and 11 of 2002/2004 Rules : Commissioner of Central Excise and Customs v. Foram Glazed Tiles . . . 556
F Where no evidence to indicate that assessee had in fact not received duty-paid goods, order imposing duty with interest and penalty not proper : Commissioner v. Dhanlaxmi Tubes and Metal Industries . . . 561
F Power to makes rules for levying penalty equal to outstanding amount of duty can be exercised only if default was with intent to evade payment of duty : Bansal Alloys and Metals P. Ltd. v. Union of India . . . 566
F Existence of mens rea essential element to be considered before imposing penalty under rule 96ZO(3) of 1944 Rules : Commissioner of Customs and Central Excise v. Amrit Varsha Ispat P. Ltd. . . . 581
F Penalty can be imposed only when assessee is guilty of intending to evade payment of duty : Shubh Timb Steel Ltd. v. Union of India . . . 584
F Rule 96ZO of 1944 Rules permitting levy of minimum penalty for delay in payment without any discretion and regard to extent and circumstances for delay was ultra vires the Act and Constitution of India : Shubh Timb Steel Ltd. v. Union of India . . . 584
F Synthetic nutritional dietary supplement imported by assessee for manufacture of dietary food supplement and not for medicinal use, entitled to exemption and remove goods without licence in Form 10A : S. Kesarimal v. Commissioner of Customs (Imports) . . . 601
F Rights conferred under statutory rule cannot be taken away by executive direction : D. K. Enterprises v. Commissioner of Customs (Imports) . . . 601
F Under rule 57G of 1944 Rules, there is no power vested in Central Government to restrict time limit within which credit is required to be taken : Baroda Rayon Corporation Ltd. v. Union of India . . . 616
F Director General of Foreign Trade has power to exempt any person from any provision or procedure of policy : Conversion of licence from zero duty to ten per cent. allowed by export promotion capital goods committee consisting of Director General and customs authorities was a bona fide decision and customs authorities bound by decision of committee : Bhilwara Spinners Ltd. v. Union of India . . . 626
F Prefabricated structural components manufactured by assessee at specified yards and transferred to site for utilisation, entitled to exemption on fulfilment of conditions stipulated in Notification No. 1/2011-CE (N. T.), dated 17-2-2011 : Commissioner of Central Excise v. CEC Soma JV . . . 634
AUTHORITY FOR ADVANCE RULINGS |
F Where stock transfer of goods between two units of same entity not sale, goods eligible for exemption : GE India Industrial P. Ltd., In re . . 591
F Where no case by Department that invoice not serially numbered and assessee fulfilling requirement of rule 9 of 2004 Rules, assessee entitled to avail of credit on invoice : Pepsico India Holding P. Ltd. v. Commissioner of Central Excise . . . 638
STATUTES AND NOTIFICATIONS |
F Notifications :
F Customs Act, 1962 :
Notification under section 14 :
Exchange rate of foreign currency for import/export of goods with effect from 19th April, 2013 . . . 146
Exchange rate of foreign currency for import/export of goods with effect from 3rd May, 2013 . . . 148
F Notification under section 25(1) :
Exemption under Post Export EPCG Duty Credit Scrip . . . 149
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