Here’s an Indirect Tax Weekly Flashback from 19 to 25 January 2025.
Table of Contents
Supreme Court
Price Was Not Sole Consideration For Sale: Supreme Court Drops Excise Duty Demand Against BPCL
Case Title: Bharat Petroleum Corporation Ltd. versus Commissioner of Central Excise Nashik Commissionerate
The Supreme Court while dropping the excise duty demand against the Bharat Petroleum (BPCL) held that the price was not sole consideration for sale.
This Supreme Court Judgement Secures Women Lawyers With 30% Reservation In Delhi Tax Bar Association, Delhi Sales Tax Bar Association
Case Title: Fozia Rahman Versus Bar Council Of Delhi & Anr.
The supreme court has secured the women lawyers with 30% reservation in Delhi Tax Bar Association and Delhi Sales Tax Bar Association.
Delhi High Court
Import Of Wireless Access Points Employ MIMO Technology Exempted From Basic Customs Duty: Delhi High Court
Case Title: Commissioner Of Customs (Air) Chennai-Vii Commissionerate Versus M/S Redington (India) Limited
The Delhi High Court has held that import of wireless access points employ Multiple Input/Multiple Output (MIMO) technology exempted from basic customs duty.
The bench of Acting Chief Justice Vibhu Bakhru and Justice Swarana Kanta Sharma has observed that the phrase “MIMO and LTE Products” in Serial No. 13(iv) of the amended Notification No. 24/2005 applies solely to products combining MIMO technology and LTE standards, and thus, the WAPs imported by the respondent, which employ MIMO technology but not the Long Term Evolution (LTE) standards, are entitled to the exemption from Basic Customs Duty.
Delhi High Court Warns Customs Dept. For Not Following Judgement Directing Release Of Bank Guarantee
Case Title: M/S Om Gems And Jewellery Versus Deputy Commissioner Of Customs (Import)
The Delhi High Court has warned the customs department for not following judgement directing release of bank guarantee.
The bench of Justice Prathiba M. Singh and Justice Dharmesh Sharma has observed that there is also a reply affidavit, which has been filed by the Commissioner of Customs, Calcutta in which the stand is being taken by the Department that the amount, which has been deposited by way of a Bank Guarantee, jeopardized the interest of revenue.
Placing Of Matter In Call Book By Customs Dept. Would Not Justify Non-Adjudication Of Notice For 15 Years: Delhi High Court
Case Title: Vijay Enterprises & Anr. Versus The Principal Commissioner Of Customs
The Delhi High Court has held that placing of matter in the call book by customs department would not justify non-adjudication of notice for 15 years.
The bench of Justice Prathiba M. Singh and Justice Dharmesh Sharma has observed that the show cause notice which was issued way back in 2008, due to repeated placing in the call book has not been adjudicated for so long. Repeated placing and removing from the call book is not a valid justification for non-adjudication of the SCN for about 15 years.
Inordinate Delay On Part Of Delhi Government In Tabling CAG Reports; Delhi High Court Refuses To Pass Directions For Special Sitting Of Assembly
Case Title: Vijender Gupta & Ors. Versus Government Of National Capital Territory Of Delhi & Ors.
The Delhi High Court has refused to pass directions for special sitting of assembly as there was an inordinate delay on part of Delhi Government in tabling Comptroller and Auditor General (CAG) Reports.
Karnataka High Court
Service Tax Can’t Be Levied On Entire Value Mentioned In Invoices: Karnataka High Court
Case Title: M/S.Tyresoles (India) Pvt. Ltd. Versus The Union Of India
The Karnataka High Court has held that the service tax cannot be levied on the entire value mentioned in invoices.
The bench of Justice C.M. Poonacha has relied on the decision of the Supreme Court in the case of Safety Retreading Company (P) Ltd., v. Commissioner of C.EX., Salem in which it was held that the Service tax sought to be levied by the respondent – Union on the entire gross value of service rendered is untenable and that the assessee is liable to pay the service tax only on the service component under the State Act.
