admin_gst – Page 464 – Goods and Services Tax

GST Input on Medical Insurance Expense (Employess.)

GST Input on Medical Insurance Expense (Employess.)
Query (Issue) Started By: – Shubham Dua Dated:- 24-5-2018 Last Reply Date:- 25-5-2018 Goods and Services Tax – GST
Got 4 Replies
GST
Dear Expert(s),
A Group Insurance taken by the Company of all their workers AND ALSO RECOVERED THE COST OF SUCH EXPENSE FROM THEIR WORKERS.
The bill is in the name of the company, so whether the GST Input allowed to the company as it is written in the LAW:
No Input shall be allowed for rent-a-cab, health insurance and life insurance except the following:
* Government makes it obligatory for employers to provide it to its employees (Workmen Compensation Act.)
Reply By Nitika Aggarwal:
The Reply:
Dear Sir,
Input tax credit of GST charged

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fied by the government, then only the company is eligible to take the credit of same, otherwise not.
Regards
Nitika Aggarwal
9953157961
Reply By Shubham Dua:
The Reply:
Dear Mam,
Thanks for your valuable reply and concern.
But as per the fact of the case, we are under obligation to comply with the Workmen's Compensation Act, 1923 and accordingly taking the group insurance of all the workers.
The point is we are deducting the amount of such claim from their wages and salaries of our workers.
Now is the input of GST allowed to us we are debited the expense on one side and made the recovery on the other side.
–
Best Regards,
Shubham Dua
Cell: +91-8826406987
+91-9958033578
Reply By YAGAY and SUN:
The Reply:
.There is spe

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GST Imlication on warehousing services in SEZ units

GST Imlication on warehousing services in SEZ units
Query (Issue) Started By: – JAY SHAH Dated:- 24-5-2018 Last Reply Date:- 25-5-2018 Goods and Services Tax – GST
Got 10 Replies
GST
Dear Sirs
We are SEZ units and having warehouse in SEZ Area. we have store the cargo of one of our client who is outside india. This cargo is imported into india and will be handed over to CHA. Invoicing and receipt of the same are in foreign currency. is warehousing service taxable or to be considered as a export/zero rated?
Reply By KASTURI SETHI:
The Reply:
Exemption to goods imported by unit/developer in Special Economic Zone (SEZ) for authorised operations
In exercise of the powers conferred by sub-section (1) of section 25 of the Customs

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rters to whom you are supplying warehousing services ?
Reply By JAY SHAH:
The Reply:
This time importer is in gujarat.
Morever this time warehousing charges will be paid by exporter who is outsie india. Invoice will be made in $. And will recived the sane.
What is implication of gst in both case. If paid by importer in india or paid by exporter who are outside india. Kindly note We are SEZ units.
Reply By Nitika Aggarwal:
The Reply:
Dear Sir,
As per the facts briefed to us, the warehousing services provided by SEZ units to the importers located in India are exigible to tax in terms of section 7(5)(b) of IGST Act, 2017.
Relevant extract of the same is reproduced as under:-
"(5) Supply of goods or services or both,
(a) when the

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Reply By Hem Salgaokar:
The Reply:
SEZ unit work with foreign party so thats treated as a export.
Reply By Nitika Aggarwal:
The Reply:
Sir,
What matters in the transaction is to whom the services has been provided. As per the facts briefed, since services has been provided to the person located in India i.e. Importer, This means
Location of supplier is in India
Location of recipient is in India
Place of supply of aforesaid services is in India.
Thus, the aforesaid transaction is taxable in accordance with the provisions of IGST Act, 2017.
So far as transaction is taxable, receiving of consideration either in INR or foreign exchange is immaterial and inconsequential. In any case it shall not be treated as export, as for the purpose

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Goods sent on Job Work – Input Tax Credit

Goods sent on Job Work – Input Tax Credit
By: – CA Akash Phophalia
Goods and Services Tax – GST
Dated:- 24-5-2018

(1) Introduction:
Businesses run on core competencies. It is the fundamental principle of management that business must run efficiently. The specialization and efficiency has resulted in increase in job work for manufacturers. In this article we will deal with the situation of admissibility of input tax credit on inputs sent to a job worker.
(2) Meaning of relevant terms:
Job work – Section2(68) of CGST Act 2017 defines the term as – “job-work” means any treatment or process undertaken by a person on goods belonging to another registered person and the expression “job worker” shall be construed accordingly.
Thus where any person performs any process or treatment on good belonging to the other person then such first mentioned person shall be called as job worker and the treatment or process so undertaken is construed as job-work.
Principal- The term pr

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er, if goods are directly sent to the job-worker on behalf of the principal, without being physically received by the principal at its place of business, then also it shall be presumed that the goods are received by the principal and the input tax credit shall be admissible.
Further, it is essential to note that where the inputs sent for job-work are not received back by the principal after completion of job-work or otherwise or are not supplied from the place of business of the job worker within one year of being sent out, it shall be deemed that such inputs had been supplied by the principal to the job-worker on the day when the said inputs were sent out and the tax liability shall accrue from such date. However, the period of one year in case where the inputs are sent directly to a job-worker, the period of one year shall be counted from the date of receipts of inputs by the job-worker.
(4) Whether credit is admissible on capital goods sent to job-worker:
The conditions regarding

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cation Number of the consigner, if registered;
(iii)name, address and Goods and Service Tax Identification Number or Unique Identity Number of the consignee, if registered;
(iv) Harmonised System of Nomenclature code and description of goods;
(v) Quantity(provisional, where the exact quantity being supplied is not known);
(vi) taxable value;
(vii) tax rate and tax amount-central tax, State tax, integrated tax, Union Territory tax or cess, where the transportation is for supply to the consignee;
(viii) place of supply, in case of inter State movement; and
(ix) signature
(c) The details of challan in respect of goods dispatched to a job worker or received from a job worker or sent from one job worker to another during a quarter shall be included in FORM GST ITC-04 furnished for the period on or before the twenty-fifth day of the month succeeding the said quarter.
(d) Where the inputs or capital goods are not returned to the principal within the time stipulated, it shall b

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M/s. Essae Electronics Pvt. Ltd. Versus GST & CCE, Chennai North

M/s. Essae Electronics Pvt. Ltd. Versus GST & CCE, Chennai North
Central Excise
2018 (5) TMI 1514 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 24-5-2018
E/40019/2018 – Final Order No. 41554/2018
Central Excise
Hon'ble P. Dinesha, Member ( Judicial )
Shri Vikram Kataria, C.A., for the appellant
Ms. P. Hemavathi, Commr. ( AR ), for the respondent
ORDER
The appellant before me is engaged in the manufacture of parts of Washing Machine, Refrigerator, Coffee Maker and Weighing Machine falling under Chapter 84 and as such was availing Cenvat credit on inputs, input services and capital goods for the period May 2015 to March 2016, in accordance with the provisions of Cenvat Credit Rules, 2004.
2. It is the case of the Revenue that during the course of verification, the appellant had availed Cenvat credit of service tax paid in respect of some of the services which did not relate to nor had any nexus with, the business of manufacturing of excisable goods by the a

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efore the Commissioner (Appeals-I), Chennai, and the Commissioner (Appeals) also gave a partial relief vide his OIA dated 28.11.2016. Aggrieved by the said order of the Commissioner (Appeals), the assessee is now before this Tribunal and the assessee is mainly agitating the finding given by the Ld. Commissioner (Appeals) wherein, the Commissioner (Appeals) has observed that the courier used for sending samples by the appellant to its clients amounted to outward transportation of goods, which was allowed only up to the place of removal (factory gate); and the balance of services pertaining to outward transportation stood rejected.
4. During the course of hearing, it was argued that the Cenvat credit on courier used was for sending samples to their clients amounted to outward transportation of goods. Further, hence the receipt of input service was not disputed and the fact that the input service was used in relation to the manufacture of goods was also not disputed, the credit on the sa

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& ST, Belgaum Vs. Vasavadatta Cements Ltd. – 2011 (24) STR 542 (Kar.). The Ld. Consultant finally submits inter-alia that the Cenvat credit is available up to the place of removal which has been defined under Section 4 (3) (c) of CEA, 1944; that even the CBEC Board's Circular No. 999/6/2015-CX dated 28.02.2015 supports his contention; that a similar case has been decided by the Ahmedabad Bench of the Tribunal in the case of CCE, Vapi Vs. Parle International Pvt. Ltd. – 2012 (278) ELT 625 (Tri.-Ahmd.) and that there is no dispute in the case that the courier service was used for sending samples to the customers for approval and for communicating with their branch office to send documents and other correspondences, etc.
5. On behalf of the Revenue, Ld. Commissioner, Ms. P. Hemavathi vehemently contended that the order of the Ld. Commissioner (Appeals) requires no interference and also drew support from the findings given by the authorities below.
6.1 I have considered the rival conten

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M/s J.V.D. Cera Coating And Colours (P) Ltd. Versus State Of U.P. And 4 Others

M/s J.V.D. Cera Coating And Colours (P) Ltd. Versus State Of U.P. And 4 Others
GST
2018 (5) TMI 1703 – ALLAHABAD HIGH COURT – 2018 (14) G. S. T. L. 166 (All.)
ALLAHABAD HIGH COURT – HC
Dated:- 24-5-2018
WRIT TAX No. – 832 of 2018
GST
Hon'ble Krishna Murari And Hon'ble Ashok Kumar , JJ.
For the Petitioner : Suyash Agarwal
For the Respondent : C.S.C.
ORDER
Heard Sri Suyash Agarwal, learned counsel for the petitioner and Sri Manu Ghildayal, learned counsel appearing for the respondents.
A search was conducted on the business premises of the petitioner on 25.04.2018 in exercise of power conferred under Section 67 (2) of the U.P. Goods and Services Tax Act, 2017 (in short 'GST Act, 2017'). Panchnama of

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that once the books of account were produced, it was imperative upon the authority to consider the same and ought to have verified with the actual stock but without carrying on the said exercise, the impugned order has been passed.
Prima facie, issue requires scrutiny.
Sri Manu Ghildayal, who appears on behalf of the respondents may file counter affidavit within six weeks. Rejoinder affidavit may be filed within two weeks thereafter.
List immediately after expiry of the aforesaid period.
Considering the facts, we direct the respondent-authorities to release the goods which were seized on 25.04.2018 subject to deposit of Rs. 3 lakh being made by the petitioner and for the balance amount adequate security may be provided other than cash o

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M/s. MANJUNATHAA ROCK DRILLS AND T. MURUGESH, PROPRIETOR, ASIAN AGENCIES Versus ASSISTANT STATE TAX OFFICER, STATE GOODS & SERVICES TAX DEPARTMENT, STATE TAX OFFICER, STATE GOODS & SERVICES TAX DEPARTMENT, KALPATTA, THE COMMISSIONER, STATE GOODS

M/s. MANJUNATHAA ROCK DRILLS AND T. MURUGESH, PROPRIETOR, ASIAN AGENCIES Versus ASSISTANT STATE TAX OFFICER, STATE GOODS & SERVICES TAX DEPARTMENT, STATE TAX OFFICER, STATE GOODS & SERVICES TAX DEPARTMENT, KALPATTA, THE COMMISSIONER, STATE GOODS & SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM, STATE OF KERALA, TAXES (B) DEPARTMENT, STATE GOODS & SERVICES TAX DEPARTMENT AND GOVERNMENT OF INDIA, DEPARTMENT OF REVENUE, CENTRAL BOARD OF EXCISE AND CUSTOMS
GST
2018 (5) TMI 1736 – KERALA HIGH COURT – [2018] 2 GSTL 125 (Ker)
KERALA HIGH COURT – HC
Dated:- 24-5-2018
WP(C). No. 15256 of 2018
GST
MR. P. B. SURESH KUMAR, J.
For The Petitioner : Sri. Tomson T. Emmanuel
For The Respondent : Sri. V.K. Shamsudeen And Sri. Sreelal N.

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ection 129 of the Act in respect of the goods detained. The petitioners, therefore, seek appropriate directions in this regard in the writ petition.
2. Heard the learned counsel for the petitioners as also the learned Government Pleader.
Having regard to the facts and circumstances of the case as also the provisions contained in Section 129 of the Act, I deem it appropriate to dispose of the writ petition directing the second respondent to complete the adjudication in respect of the goods detained in terms of Ext.P5(a) order within two weeks from the date of production of a copy of this judgment. Ordered accordingly. This shall be done having regard to Exts.P6 and P6(a) objections preferred by the petitioners and after affording the petit

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M/s. Veetee Fine Foods Ltd Versus Commissioner of GST, Panchkula

M/s. Veetee Fine Foods Ltd Versus Commissioner of GST, Panchkula
Service Tax
2018 (6) TMI 1300 – CESTAT CHANDIGARH – TMI
CESTAT CHANDIGARH – AT
Dated:- 24-5-2018
ST/60281/2018-ST – FINAL ORDER NO. 62429/2018
Service Tax
Mr. Devender Singh, Member (Technical)
Present for the Appellant: Shri R.k.Hasija, Advocate
Present for the Respondent: Shri Bhasha Ram, AR
ORDER
PER: DEVENDER SINGH
The appellant have filed this appeal against the impugned order passed by the Commissioner (Appeals), Panchkula.
2. The brief facts of the case are that the proceedings were launched against the appellant, who are 100% EOU, on the issue whether the broken rice and rice bran were liable to excise duty when cleared to DTA. The show cause

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avour of the appellants vide Final Order No.A/61323-61326/2017-Ex (DB) dt.5.7.2017. The appellant approached the adjudicating authority for refund of pre-deposit made under Section 35FF along with interest by their application dated 2.8.2017. Refund of Rs. 32,62,000/- was sanctioned by the adjudicating authority on 9.11.2017. However, the adjudicating authority did not give any finding on the refund of interest made by the appellant and did not pass any order on the interest portion. Against the said order of the adjudicating authority, the appellant approached the Commissioner (Appeals) for refund of interest on the pre-deposit made by them. However, the appeal was rejected by the Commissioner (Appeals). Aggrieved from the same, the appell

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ppeals).
5. Heard both sides and perused the record.
6. I find that pre-deposit of Rs. 32,62,000/- was made on 9.2.2016. The appellant have submitted that this was made pursuant to the order of Commissioner dt.30.10.2015. In their refund application before the adjudicating authority, the appellant has clearly stated that pre-deposit was made pursuant to the demand confirmed by the OIO dated 30.10.2015. The Tribunal's Final Order No.61323-61326/2017 dt.5.7.2017 was passed in respect of appeals No.E/51191-51192/2014 and E/104-105/2016. The appellant have placed on record Stay Order No.55134- 55135/2014-Ex (DB) dt.18.11.2014 wherein the requirement of central excise duty demand, interest and penalty has been completely waived. Hence, pre-dep

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M/s Steel Exchange India Ltd., Versus Commissioner of Central Tax, Visakhapatnam – GST

M/s Steel Exchange India Ltd., Versus Commissioner of Central Tax, Visakhapatnam – GST
Central Excise
2018 (6) TMI 1410 – CESTAT HYDERABAD – TMI
CESTAT HYDERABAD – AT
Dated:- 24-5-2018
Appeal No. E/31177/2017 – A/30588/2018
Central Excise
Mr. M.V. RAVINDRAN, MEMBER (JUDICIAL)
Shri Y. Sreenivasa Reddy, Advocate for the Appellant.
Shri P.S. Reddy, Assistant Commissioner (AR) for the Respondent.
[Order per: M.V. Ravindran]
This appeal is directed against Order-in-Appeal No. VIZEXCUS- 002-APP-035-17-18 dated 31.07.2017.
2. Heard both sides and perused the records.
3. On perusal of records, it transpires that the appellant herein had filed refund claims of the amounts paid on Customs duty i.e. Education Cess on coun

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On these two grounds, the refund claims were rejected.
5. Learned Counsel submits as regards the limitation, this Tribunal in the case of Duraline India Pvt. Ltd., [2008-TIOL-1966- CESTAT-MUM.] has held that re-submission of refund claims after 13 months of original submission has to be treated as claims filed within the stipulated time period; and also relied upon the decision of the Tribunal in the case of Visen Fabrics [2004-TIOL-625-CESTAT-MUM] for the same proposition.
6. Learned Departmental Representative after drawing my attention to the facts reiterates the findings of the lower authorities.
7. As regards the rejection of the refund claim filed and on the reason of limitation, I find that both the lower authorities have erred i

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REGARDING WORK PROCESS OF SIB UNIT IN GST

REGARDING WORK PROCESS OF SIB UNIT IN GST
Circular No. 1819012/471 Dated:- 24-5-2018 Uttar Pradesh SGST
GST – States
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Document 1
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Rectification in GSTN for Inter state Supply

Rectification in GSTN for Inter state Supply
Query (Issue) Started By: – SURYAKANT MITHBAVKAR Dated:- 23-5-2018 Last Reply Date:- 25-5-2018 Goods and Services Tax – GST
Got 4 Replies
GST
We have cleared material in month of Dec-17 to our customer in Himachal Pradesh with IGST Charged. we have filed GSTR1 showing details of supply in that particular transaction.
Now, customer noticed that there is mistake in invoice in billing address. Customer want billing address should be in mumbai with their GSTN number and shipping address is in Himachal Pradesh to avail ITC on that particular transaction which is wrongly allotted to Himachal Pradesh Customer as per GSTR1 filed by us.
Customer clarification is that they are going to make

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per my view, there is no need to issue credit note for the afore-mentioned transaction.
You can amend/revise the details issued under the original invoice itself. Further, the same can be notified under column no 7A of GSTR 1. Relevant extract of the same from the said return has been reproduced hereunder for the sake of ready reference:-
"7A. Amendment to Taxable outward supplies to consumer of earlier tax periods (original supplies covered under 7 above in earlier tax period (s))"
Hope this will resolve your query.
Regards
Nitika Aggarwal
9953157961
Reply By YAGAY and SUN:
The Reply:
Being Invoice is a primary document and the return is secondary and since, it is bill to ship transaction still in our view you must revise

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YET ANOTHER ANTI-PROFITEERING COMPLAINT DISMISSED

YET ANOTHER ANTI-PROFITEERING COMPLAINT DISMISSED
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 23-5-2018

The GST law contains a provision on anti-profiteering measure as a deterrent for trade and industry to enjoy unjust enrichment in terms of profit arising out of implementation of Goods and Services Tax in India, i.e., anti-profiteering measure would obligate the businesses to pass on the cost benefit arising out of GST implementation to their customers.
Section 171 provides that it is mandatory to pass on the benefit due to reduction in rate of tax or from input tax credit to the consumer by way of commensurate reduction in prices.
As per rule 127, Anti Profiteering Authority (APA) shall be duty bound to:
* determine whether any reduction in rate of tax on any supply of goods or services or the benefit of the input tax credit has been passed on to the recipient by way of commensurate reduction in prices.
* identify the registered person w

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sed the complaint against the supplier of goods, Vrandavaneshwree Automotive Pvt Ltd (Respondent), a Bareilly-based Honda car dealer, by concluding that it did not contravene the anti-profiteering provisions of the Central GST Act, 2017. The order states that the Honda car dealer had passed on the benefit of the reduction in tax rate after GST to the applicant by way of reduction in the price of the car by ₹ 10,550.
"We find that the respondent (Honda car dealer) has given details of all the basic components of the price of the car purchased by the applicant … and benefit of ₹ 10,550 on account of reduction of tax by about 2 per cent viz. from 31.254 percent (pre GST) to 29 percent (post GST) has already been passed on to the applicant and the amount of ₹ 10,550 is inclusive of the ITC (input tax credit) … therefore, no additional benefit on account of ITC is required to be paid by the respondent”.
It was thus held that the respondent (Honda car dealer) has

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ax on packed basmati rice whereas w.e.f. 1.7.2017, GST @ 5% was imposed on branded packed rice resulting in availability of input tax credit. It was reported that the 'India Gate' brand was not registered brand and the product become taxable @ 5% only from 22.09.2017 vide Notification No. 28/2017-CT (Rate) dated 22.09.2017.
It was observed that the rice manufacturer was able to take input tax credit ranging from 2.69% to 3% during September – November, 2017. It was contended that the GST rate on outward supply of their product was 5% and the ITC available to discharge the GST liability was not sufficient and the balance amount of GST was paid by the Respondent in cash therefore, there was no benefit of ITC which could be passed on to the consumers.
Further, the prices of 'rice' being an agricultural product, changed frequently because of the market forces and the other cost factors and were not solely dependent on the tax rates. It also contended that the price of paddy had i

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r the months of September, 2017, October, 2017 and November, 2017 that the ITC available to then as a percentage of the total value of taxable supplies was between 2.69% to 3% whereas the GST on the outward supply of his product was 5% which was not sufficient to discharge its tax liability. Moreover, in this case the rate of tax has been increased from 0% to 5% instead of reduction in the same. Therefore, there was no reason for treating the price fixed by the Respondent as violation of the provisions of the Anti-Profiteering clause.
Also, there was an increase in the purchase price of paddy in the year 2017 as compared to its price during the year 2016 which constitutes major part of the cost of the above product. It is further revealed from the record that the Respondent had increased the MRP of his product from ₹ 540/- to ₹ 585/- which constituted increase of 8.33% keeping in view the increase in the purchase price. Therefore, due to the imposition of the GST on the ab

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ITC against TRAN I

ITC against TRAN I
Query (Issue) Started By: – MANASH MUKHERJEE Dated:- 23-5-2018 Last Reply Date:- 25-5-2018 Goods and Services Tax – GST
Got 3 Replies
GST
Dear Sir,
A taxpayer availed ITC againt TRAN 1 under para 5(a) . But actually the credit should have been on 6(a) , i.e. capital goods. How the things can be corrected or is the credit to be reversed by the taxpayer only on the ground that he wrongly filed TRAN 1 .
With regards,
M.Mukherjee.
Reply By KASTURI SETHI:
The Reply

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Input Credit Utilisation for set off of taxable services provided by educational institutions

Input Credit Utilisation for set off of taxable services provided by educational institutions
Query (Issue) Started By: – Rajat Singhania Dated:- 23-5-2018 Last Reply Date:- 24-5-2018 Goods and Services Tax – GST
Got 8 Replies
GST
Dear Panel,
An educational institution registered under Section 12AA receives rent on building provided by it for accomodating its students. The receipt of rent is a taxable event and hence taxable under GST. My question is whether the said Institution can avail any ITC in its account to set off the liabilty for payment of GST on rent.
Reply By Nitika Aggarwal:
The Reply:
From whom this educational institution gets the rent?
Reply By Alkesh Jani:
The Reply:
Sir,
The ITC is governed by Chapter-V

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towards output tax under this Act or under the Integrated Goods and Services Tax Act in such manner and subject to such conditions and within such time as may be prescribed”
On conjoint reading, I am of the view that, you can utilize the ITC for output tax, i.e. other than tax payable under RCM.
Our experts may correct me if mistaken.
Thanks
Reply By Rajat Singhania:
The Reply:
Hi Nitika,
The rent is received from a pvt. ltd. company
Reply By Rajat Singhania:
The Reply:
Hi Alkesh,
I had the same view until I read an article issued by CBEC which mentions that, for educational institutions, " Regarding, input services, it may be noted that where output services are exempted, the Educational institutions may not be able to avail

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of taxable output services i.e. renting of commercial building.
For the sake of your knowledge, it is essential to highlight that renting of residential dwelling is outside the purview of CGST Act, 2017 by way of Notification No. 12/2017-Central Tax (rate). Since, you are not covered under the ambit of aforesaid notification, thus you are not eligible for the aforementioned exemption.
Further, the amount of ITC available in the electronic ledger of the registered person shall be utilized in accordance with the provisions of section 49(5) of CGST Act, 2017.
CA Nitika Aggarwal
9953157961
Reply By Alkesh Jani:
The Reply:
Sir, Please refer Rule 42 of CGST Rule, 2017 for your query.
Reply By YAGAY and SUN:
The Reply:
We endorse the very

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ITC on AMC

ITC on AMC
Query (Issue) Started By: – kaushal jaishwal Dated:- 23-5-2018 Last Reply Date:- 24-5-2018 Goods and Services Tax – GST
Got 2 Replies
GST
Dear sir/mam
i have received a bill of AMC for the year( F.Y.18-19) and i already paid amount of this bill but the service will be provided to whole year.
now my question is , can i claim the whole of the GST as credit or i have to proportionate the GST credit to whole of the year on monthly basis.
Reply By Alkesh Jani:
The Reply:
S

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AAR rules packing qualifies as “unit container” under IGST Act, influencing GST applicability on certain goods.

AAR rules packing qualifies as “unit container” under IGST Act, influencing GST applicability on certain goods.
Case-Laws
GST
Levy of GST – interpretation of words 'unit container' as found i

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M/s. Ashok Ispat Udyog, M/s. Vijay Chand Bothra Versus Comm. of C. Ex., CGST, Raipur

M/s. Ashok Ispat Udyog, M/s. Vijay Chand Bothra Versus Comm. of C. Ex., CGST, Raipur
Central Excise
2018 (5) TMI 1412 – CESTAT NEW DELHI – TMI
CESTAT NEW DELHI – AT
Dated:- 23-5-2018
Exicse Appeal No. E/50874/2018-Ex [SM], Excise Appeal No. E/50812/2018-Ex [SM] – Final Order No. 51980-51981/2018
Central Excise
Mr. Ajay Sharma, Member ( Judicial )
For the Appellant : Ms. Priyanka Goel, ( Advocate )
For the Respondent : Mr. S.Nunthuk and P. Juneja A.R.
ORDER
Per : Ajay Sharma
These are case of clandestine removal of M.S. Ingots. Since the issue involved in both the appeals are same therefore, I decide both the appeals by a common order.
2. The question involved in these appeals is whether the principal Commissioner in its impugned order in original dated 11.01.2018 is justified in confirming the demand of Central Excise duty of Rs. 2,56,803./- alongwith interest and penalty, in respect of clandestine removal of 80.695 the MT of M.S Ingots recovered from the app

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. Pansari, Prop. of M/s. Monu Steel. At the time of adjudication before the Principal Commissioner M/s. Monu Steel (Sh. S.K. Pansari) did not appear for cross examination despite various opportunities given. The Show Cause Notice itself mention that the demand of Central Excise duty amounting to Rs. 3,29,78,297/- is inclusive of the duty of Rs. 2,56,803/- involved in 80.695 MT of MS ingots. Therefore, it is clear that duty amount on 80.695 MT of M.S. ingots is also included in the total duty amount of Rs. 3,29,78,297/-. In the impugned order although the demand of Central Excise duty of 3,29,78,297/- was dropped by the ld. Principal Commissioner, but still he confirmed the demand of Central Excise duty of Rs. 2,56,803/- in respect of 80.695 MT of MS ingots. In the said impugned order it has been mentioned that the evidence cited by the Department in the Show Cause Notice pertain to a comparative shorter period and is also insignificant i.e. for 80.695 MT out of total 10,825 MT. In the

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s also made only on the basis of the entries made in the records of M/s. Monu Steel and held as under:
xxx xxx xxx
4. I find that the entire case of the Revenue is based upon the records recovered from M/s Monu Steels. Even in those records, the appellant's name has not been spelt correctly and it is based upon the statement of the representative of M/s Monu Steels that the Revenue entertained a view that “S. Iron” refers to the appellant's clearances. When the Director of the appellant contaced by Revenue, he very clearly, in his statement recorded by the officers, deposed that he does not even know M/s Monu Steels. Further, the Revenue has not made any enquiries from the buyer M/s Sapna Steels and has solely relied upon the entries made in the record of M/s Monu Steels.
5. The law i.e. as to whether the third party records can be adopted as an evidence for arriving at the findings of clandestine removal, in the absence of any corroborative evidence, is well established. Refere

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AJITH A.R. Versus THE STATE TAX OFFICER [INT.] SQUAD NO-II, STATE GST DEPARTMENT, TRIVANDRUM AND THE DEPUTY COMMISSIONER OF STATE TAX STATE GST DEPARTMENT, TRIVANDRUM

AJITH A.R. Versus THE STATE TAX OFFICER [INT.] SQUAD NO-II, STATE GST DEPARTMENT, TRIVANDRUM AND THE DEPUTY COMMISSIONER OF STATE TAX STATE GST DEPARTMENT, TRIVANDRUM
GST
2018 (5) TMI 1554 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 23-5-2018
W. P. (C). No. 16378 of 2018
GST
MR. P. B. SURESH KUMAR, J.
For The Petitioner : Sri.M.R. Sarin
For The Respondent : Sri. V.K.Shamsudeen, Senior Government Pleader
JUDGMENT
Petitioner seeks release of the goods detain

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KUNHALAN KOZHIKKODAN, PROPRIETOR, WOOD WIN INDUSTRIES, PUTHUPARAMBA Versus ASSISTANT STATE TAX OFFICER, SQUAD NO. 4, KERALA STATE GOODS AND SERVICE TAX DEPARTMENT, COMMERCIAL TAX OFFICER, KERALA STATE GOODS AND SERVICE TAX DEPARTMENT, MALAPPURAM

KUNHALAN KOZHIKKODAN, PROPRIETOR, WOOD WIN INDUSTRIES, PUTHUPARAMBA Versus ASSISTANT STATE TAX OFFICER, SQUAD NO. 4, KERALA STATE GOODS AND SERVICE TAX DEPARTMENT, COMMERCIAL TAX OFFICER, KERALA STATE GOODS AND SERVICE TAX DEPARTMENT, MALAPPURAM AND MALABAR FURNITURE, ALAMCODE, THIRUVANANTHAPURAM
GST
2018 (5) TMI 1555 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 23-5-2018
W. P. (C). No. 16777 of 2018
GST
MR. P. B. SURESH KUMAR, J.
For The Petitioner : Sri. K. I. Mayankutty Mather And Sri. R. Jaikrishna
For The Respondent : V. K. Shamsudeen (SR. GP)
JUDGMENT
Petitioner seeks release of the goods detained by the first respondent under Section 129 of the Central Goods and Services Tax Act as also the Kera

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SUNIL JOSE Versus COMMERCIAL TAX OFFICER (NOW STATE TAX OFFICER), TATE GOODS AND SERVICES TAX DEPARTMENT, ASSISTANT COMMISSIONER (APPEALS) COMMERCIAL TAXES, SALES TAX COMPLEX, THRIPUNITHURA, COCHIN

SUNIL JOSE Versus COMMERCIAL TAX OFFICER (NOW STATE TAX OFFICER), TATE GOODS AND SERVICES TAX DEPARTMENT, ASSISTANT COMMISSIONER (APPEALS) COMMERCIAL TAXES, SALES TAX COMPLEX, THRIPUNITHURA, COCHIN
VAT and Sales Tax
2018 (5) TMI 1608 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 23-5-2018
W. P. (C).No.16735 of 2018
CST, VAT & Sales Tax
MR. P. B. SURESH KUMAR, J.
For The Petitioner : Sri. Tomson T.Emmanuel
For The Respondent : V. K. Shamsudeen (SR.GP) And Sri.V.K. Shamsudheen
JUDGMENT
Challenging Ext.P1 assessment order under the Kerala Value Added Tax Act, the petitioner preferred Ext.P2 appeal before the second respondent. Ext.P3 is the application for stay preferred by the petitioner in the appeal. It

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M/s. BISMI TIMBER INDUSTRIES Versus THE STATE TAX OFFICER-II., STATE GOODS AND SERVICE TAX DEPARTMENT, PERUMBAVOOR AND THE ASSISTANT COMMISSIONER (APPEALS), ERNAKULAM

M/s. BISMI TIMBER INDUSTRIES Versus THE STATE TAX OFFICER-II., STATE GOODS AND SERVICE TAX DEPARTMENT, PERUMBAVOOR AND THE ASSISTANT COMMISSIONER (APPEALS), ERNAKULAM
VAT and Sales Tax
2018 (5) TMI 1609 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 23-5-2018
W.P.(C).No.16709 of 2018
CST, VAT & Sales Tax
MR. P. B. SURESH KUMAR, J.
For The Petitioner : SRI .N. Muraleedharan Nair And Smt.K. Hymavathy
For The Respondent : V.K. Shamsudeen (SR.GP) And Sri.V.K. Shamsudheen
JUDGMENT
Challenging Ext.P1 assessment order under the Central Sales Tax Act (the Act), the petitioner preferred Ext.P2 appeal before the second respondent. There was a delay of 68 days in filing the appeal. Ext.P3 is the application preferr

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M/s. GOLDEN TIMBERS Versus THE STATE TAX OFFICER-II, STATE GOODS & SERVICE TAX DEPARTMENT, 1ST CIRCLE, PERUMBAVOOR AND THE ASSISTANT COMMISSIONER (APPEALS), ERNAKULAM

M/s. GOLDEN TIMBERS Versus THE STATE TAX OFFICER-II, STATE GOODS & SERVICE TAX DEPARTMENT, 1ST CIRCLE, PERUMBAVOOR AND THE ASSISTANT COMMISSIONER (APPEALS), ERNAKULAM
VAT and Sales Tax
2018 (5) TMI 1610 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 23-5-2018
W. P. (C).No.16681 of 2018
CST, VAT & Sales Tax
MR. P. B. SURESH KUMAR, J.
For The Petitioner : Sri.N.Muraleedharan Nair And Smt.K.Hymavathy
For The Respondent : V.K.Shamsudeen (SR. GP) AND Sri.V.K.Shamsudheen
JUDGMENT
Petitioner is a registered dealer under the Kerala Value Added Tax Act as also the Central Sales Tax Act. Exts.P1 and P2 are the assessment orders of the petitioner under the said statutes for the year 2014-'15. Aggrieved by Exts.P1 a

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VENUS HOME APPLIANCES PVT. LTD Versus THE COMMERCIAL TAX OFFICER KVAT CIRCLE-IV, STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM

VENUS HOME APPLIANCES PVT. LTD Versus THE COMMERCIAL TAX OFFICER KVAT CIRCLE-IV, STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM
VAT and Sales Tax
2018 (5) TMI 1611 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 23-5-2018
W.P. (C). Nos.16651, 16698 And 16763 of 2018
CST, VAT & Sales Tax
MR. P.B.SURESH KUMAR, J.
For The Petitioner : Sri. Joseph Jerard Samson Rodrigues
For The Respondent : Sri. V.K. Shamsudeen (SR.GP) BY SR. Government Pleader:Sri.V.K. Shamsudheen
JUDGMENT
The issue arising for consideration in these writ petitions is common and as such, they are disposed of by this common judgment.
2. One and the same petitioner has instituted all the writ petitions. The petitioner is a registered deal

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ided for under Section 6A of the Act. The assessment orders are straight away under challenge in the writ petitions on the ground mainly that the same are vitiated for non-compliance of the principles of natural justice.
3. Heard the learned counsel for the petitioner as also the learned Government Pleader.
4. The learned counsel for the petitioner submitted that the petitioner is in possession of the documents evidencing despatch of goods covered by the Form-F declarations and had the assessing authority called upon the petitioner to produce the same, they would have certainly produced the same before the assessing authority.
5. In so far as the assessing authority has no case that the petitioner has not produced the Form-F declarations

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M. MAHESH PROPRIETOR, M/s. UNIVERSAL PLYWOOD Versus THE STATE TAX OFFICER (FORMERLY COMMERCIAL TAX OFFICER), STATE GOODS AND SERVICE TAX DEPARTMENT), PERUMBAVOOR, THE ASSISTANT COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM AND

M. MAHESH PROPRIETOR, M/s. UNIVERSAL PLYWOOD Versus THE STATE TAX OFFICER (FORMERLY COMMERCIAL TAX OFFICER), STATE GOODS AND SERVICE TAX DEPARTMENT), PERUMBAVOOR, THE ASSISTANT COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM AND THE ASSISTANT COMMISSIONER STATE GOODS & SERVICE TAX DEPARTMENT, MUVATTUPUZHA
VAT and Sales Tax
2018 (5) TMI 1612 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 23-5-2018
W.P.(C).No.16625 of 2018
CST, VAT & Sales Tax
MR. P. B. SURESH KUMAR, J.
For The Petitioner : Sri. N. Muraleedharan Nair And Smt. K. Hymavathy
For The Respondent : Sri. V. K. Shamsudeen (SR. GP) And MR. Sri. V. K. Shamsudheen
JUDGMENT
Petitioner is a registered dealer under the Central Sales Tax

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Pleader.
Having regard to the facts and circumstances of the case as also orders passed in similar cases, the writ petition is disposed of directing the appellate authority to pass orders on Exts.P5 and P6 applications preferred by the petitioner for condonation of delay in filing Exts.P3 and P4 appeals, within two months from the date of receipt of a copy of this judgment. Needless to say that if the delay in filing the appeals is condoned, Exts.P7 and P8 applications preferred by the petitioner for stay shall also be considered by the appellate authority within the aforesaid time. Needless also to say that until orders are passed as directed above in the applications for condoning the delay in filing the appeals or applications for stay

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Notified regarding waiver of late fee for failure to furnish return in Form GSTR-3B

Notified regarding waiver of late fee for failure to furnish return in Form GSTR-3B
F.1-11 (91)-TAX/GST/2018/4194-263 Dated:- 23-5-2018 Tripura SGST
GST – States
Tripura SGST
Tripura SGST
GOVERNMENT OF TRIPURA
FINANCE DEPARTMENT
(Taxes & Excise)
No.F.1-11 (91)-TAX/GST/2018/4194-263
Dated, Agartala the 23rd May, 2018
NOTIFICATION
In exercise of the powers conferred by section 128 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No.9 of 2017). the State Gove

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Notification to extend the time limit to conclude the inspection proceedings under RGST Rules, 2017.

Notification to extend the time limit to conclude the inspection proceedings under RGST Rules, 2017.
F. 17 (131) ACCT/GST/2017/ 3564-3566 Dated:- 23-5-2018 Rajasthan SGST
GST – States
GOVERNMENT OF RAJASTHAN
COMMERCIAL TAXES DEPARTMENT
Order
Jaipur, Dated May 23, 2018
In exercise of the powers conferred by Section 168 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), in order to ensure uniformity in the implementation of the provisions of the RGST Act across all

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