Delhi High Court
DGFT Can’t Deny Meis Incentives For Mere Non- Declaration In Shipping Bills: Delhi High Court
Case name: Zydus Takeda Healthcare Private Limited V/S Union Of India & Ors.
The Delhi High Court held that DGFT can’t deny MEIS incentives for mere non-declaration in shipping bills.
“Import And Export Regulations Must Be Rational To Effectively Balance Economic Interests With National And Global Security,” Says Delhi High Court
Case name: A R SALES PVT LTD. V/S Union Of India & Ors.
Citation: W.P.(C) 3121/2024 & CM APPLs. 12796/2024, 29652/2024, 35745/2024 & 35953/2024
The Delhi High Court said that “import and export regulations must be rational to effectively balance economic interests with national and global security”.
Delhi High Court Quashes Assistant Dgft’s Order Imposing Penalty Of Rs. 50,00,000 Under Foreign Trade (Development & Regulation) Act, 1992
Case name: Chintamani Sharma And Sons V/S Union Of India & Ors.
Citation: W.P.(C) 10750/2024, CM APPL. 44274-44275/2024
The Delhi High Court quashed the assistant DGFT’s order imposing a penalty of rs. 50,00,000 under the Foreign Trade (Development & Regulation) Act, 1992.
SCN Issued Via E-Mail Service Provided By Non-Govt. Agency Is Valid; Delhi High Court Refuses To Release Gold Bars
Case Title: Elena Shvedova Versus UOI
Citation: W.P.(C) 10971/2023
The Delhi High Court while refusing to release the seized gold bars held that the show cause notice (SCN) issued via e-mail service provided by a non-government agency is valid.
Bombay High Court
Bombay High Court Directs Govt. To Release Export Subsidy Worth Rs. 8.8 Crores To Milk Powders Manufacturers
Case Title: Parag Milk Foods Ltd. Versus The State of Maharashtra
Citation: Writ Petition No. 11719 Of 2023
The Bombay High Court has directed the state government to release export subsidies worth Rs. 8.8 crores to milk powders manufacturers.
Customs Dept. Failed To Investigate Allegation Of Fraudulent Re-Registration Of Fps License; Bombay High Court Directs Refund
Case Title: Sidhhartha Corporation Pvt. Ltd. Versus Union of India
Citation: Writ Petition No.5795 Of 2023
The Bombay High Court, while directing the refund to the petitioner-exporter, noted that the customs department has failed to investigate allegations of fraudulent re-registration of the Focus Product Scheme (FPS) license.
Andhra Pradesh High Court
Andhra Pradesh High Court Directs DGFT Not To Obstruct Non-Basmati White Rice Exporters In Fulfilment Of Contractual Obligations With Foreign Buyers
Case name: Sree Murali Mohana Boiled And Raw Rice Mill Private Limited V/S Union of India
Citation: Writ Petition No: 33148 Of 2023
The Andhra Pradesh High Court has directed the Directorate General Of Foreign Trade (DGFT) not to obstruct non-basmati white rice exports in fulfilment of contractual obligations with foreign buyers if it possesses letters of credit prior to 20/07/2023.
Punjab & Haryana High Court
Excise Dept. To Explain How CAG Conducted Audit Of Firm: Punjab & Haryana High Court
Case Title: Abbott Healthcare Private Limited V/S Excise And Taxation Commissioner And Others
Citation: CWP-19110-2024 (O&M), CWP-19112-2024 (O&M), CWP-19119-2024 (O&M) CWP-19124-2024 (O&M), CWP-19127-2024(O&M), CWP-19132-2024 (O&M) and CWP-19138-2024 (O&M)
The Punjab & Haryana High Court has issued the notice to the excise department asking it to explain how the Comptroller and Auditor General of India (CAG) has conducted the audit of the Firm.
Himachal Pradesh High
GST Dept. Can’t Red Mark Property In Revenue Records For Tax Dues Once Resolution Plan Is Approved: Himachal Pradesh High Court
Case Name: Su-Kam Power System Ltd. & Another v/s State of Himachal Pradesh & Others
Citation: CWP No. 422 of 2024
The Himachal Pradesh High court has held that tax dues cannot be regarded as crown debtonce the resolution plan is approved and the GST department cannot red mark property in revenue records for tax dues once resolution plan is approved.
AAR
Madhya Pradesh Jal Nigam Maryadit Not A Local Authority; Gst Payable On Supply Of Water Supply Plan: West Bengal AAR
Applicant’s Name: Shyama Chatterjee
The West Bengal Authority of Advance Ruling (AAR) has ruled that supplies made for survey, design, drawing, estimate and preparation of comprehensive plan related to water supply schemes to the State Government and the local authorities are exempted from payment of tax except services provided to Madhya Pradesh Jal Nigam Maryadit which cannot be regarded either as the State Government or local authority.
Organising Games/Tournaments When Played For Money Doesn’t Qualify As Supply Of ‘Actionable Claims’, No GST Payable: AAR
Applicant’s Name: Bridge Federation of India
The West Bengal Authority of Advance Ruling (AAR) has ruled that playing of bridge against money qualifies to be “specified actionable claim”, the applicant cannot be held to be engaged in supply of specified actionable claim by organising the tournament of bridge where contribution of money deposited in a common pool and the applicant does not lien over this money or money’s worth contributed by players, therefore Goods and Service Tax (GST) is not payable.
No GST Applicable On Reimbursement Charges Collected By Residential Welfare Association From Its Members: AAR
Applicant Name: Fortune Estates Association of Apartment Owners
The West Bengal Authority of Advance Ruling (AAR) has ruled that no Goods and Service Tax (GST) is applicable on reimbursement charges collected by Residential Welfare Association (RWA) from its members being less than Rs. 7500 per month.
GST Applicable On Long Term Lease Services For Setting Up Commercial Office Complex: AAR
Applicant’s Name: Anmol Industries Limited
The West Bengal Authority of Advance Ruling (AAR) has held that Goods And Service Tax (GST) applicable on long term lease services for Setting Up Commercial Office Complex.
