GOODS AND SERVICE TAX REPORTS (GSTR) HIGHLIGHTS
F High Court can answer question of law framed by it without calling for a statement of case from Appellate Tribunal : Inter Gold (India) Ltd. v. Collector of Central Excise (Bom) p. 1
Concurrent finding of fact in favour of assessee, no substantial question of law arose : CCE v. SNL Industries P. Ltd. (Raj) p. 36
Where officers signing attachment or detention orders mentioned in definition of "Central excise officer", order issued by them valid even though demand order was not signed by them : Bogidhola Tea and Trading Co. P. Ltd. v. Union of India (Gauhati) p. 40
Where Appellate Tribunal shifting burden on assessee to establish product not marketable without any evidence led by Department, matter remanded : Hitkari Hitech Fibres P. Ltd. v. CCE (Bom) p. 48
Failure to issue show-cause notice prior to adjudication fatal and post decisional hearing does not fulfil object of issuance of notice : Aurobindo Pharma Ltd. v. Assistant Commissioner of Customs, Excise and Service Tax (AP) p. 55
Manufacturer entitled to 10 per cent. wastage in respect of tungsten carbide buttons used in manufacture of drill bits : Alladi Rock Drilling Equipments P. Ltd. v. CCE and Customs (AP) p. 59
Payment of duty under protest : No specific form of protest prescribed under 1944 Rules ; protest must be substantive and in writing : Shree Shyam Filaments v. CCE (Raj) p. 65
F Confirmation of demand on grounds different than those alleged in show-cause notice, fatal to Department's case : Magna Laboratories Gujarat P. Ltd. v. CCE and Service Tax (Trib.-Ahd) p. 11
Demand confirmed on ground not alleged in show-cause notice, set aside : Mekala Raja Plywoods P. Ltd. v. CCE (Trib.-Ahd) p. 18
Where import-export code number of importer allowed to be used for monetary consideration without verifying credentials of person using it, penalty enhanced : Chandrasekaran (S.) v. Commissioner of Customs (Trib.-Chennai) p. 27
Failure by customs house agent, whose name used for filing shipping bills, to exercise due diligence as prescribed under 2004 Regulations, penalty enhanced : Chandrasekaran (S.) v. Commissioner of Customs (Trib.-Chennai) p. 27
Acts of commission by submitting fraudulent annexure A forms ultimately resulting in smuggling of goods, penalty imposed on employee of customs house agent increased to Rs. 5,00,000 : Chandrasekaran (S.) v. Commissioner of Customs (Trib.-Chennai) p. 27
Where transaction value declared by assessee in respect of goods imported from related foreign supplier accepted without considering difference between value of goods imported by third parties, matter remanded : Beckman Coulter India v. Commissioner of Customs (Trib.-Mum) p. 80
F Acts :
Finance (No. 2) Act, 2014 p. 1
F Rules :
Central Excise (Third Amendment ) Rules, 2014 p. 27
Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Second Amendment Rules, 2014 p. 28
Baggage (Amendment) Rules, 2014 p. 29
Service Tax (Amendment) Rules, 2014 p. 30
Service Tax (Determination of Value) Amendment Rules, 2014 p. 31
Point of Taxation (Amendment) Rules, 2014 p. 32
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