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  • One-Day GST Training on “TDS provisions of Registration, Returns and Payments” for officers of CBIC on 24th August, 2018 at NACIN, Faridabad Click here
  • Notifications issued specifying the due dates for filing of FORM GSTR-1 and FORM GSTR-3B for the period from July, 2018 to March, 2019.
  • “The MPRs for Revenue Report (DDM-GST-1) and Revenue trend of Top 25 Assessees (DDM-GST-4) have been hosted on DDM website. GST Commissionerates are required to upload the Revenue Report [CHALLAN REVENUE] and Revenue trend of Top 25 Assessees data from July, 2017 to July, 2018 at the earliest. The DDM-GST-1A MPR are no longer required to be uploaded and hence disabled.”
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  • Tracer dated 07.08.18 issued in respect of 60(sixty) bottle seals not received by Customs Kolkata Click here
  • Status of filling of Withdrawal applications before various Appellate FORA as required vide DO letter dt. 11.07.2018. Click here
  • Notifications issued specifying the special procedure for completion of migration of taxpayers who received provisional IDs but could not complete the migration process; and for exempting payment under reverse charge until 30.09.2019.
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  • Updated version of GST Concept and Status and PPT on GST - An Update as on 01/08/2018 have been uploaded
  • One Week Training Programme for Gr-A Officers of CBIC on "Greening of Offices" at iCED, Jaipur from 27th to 31st August, 2018 Click here
  • Details of Prospective Trainings by NACIN and its ZTIs & RTIs in August 2018 Click here
  • Two Days' Training Programme on " Export Promotion Scheme - Pre & Post GST Era" for Gr-A Officers of CBIC on 16th & 17th August, 2018 at NACIN, Faridabad Click here
  • Letter from Chairman, CBIC for submission of Two Swachhta projects for the F.Y. 2018-19. Click here
  • Draft new GST return design, principles and formats is published on https://www.mygov.in/group-issue/simplified-gst-return-principles-and-draft-return-formats/ for feedback and suggestions till 31.08.2018
  • Letter from the office of DGHRD to all the CCAs reg initiation of "Online Deputation Module" for Group 'A' officers Click here   URL Address   Flow Chart
  • Draft GST returns and formats will be placed on Mygov.in portal shortly. Stakeholders are requested to provide their feedback on the MyGov portal.
  • Placing of GST Returns and formats in public domain - Reg. Click here
  • Chairman CBIC's newsletter dated 27.07.2018 Click here
  • Report called for Applications filed for withdrawal of cases in terms of instruction F.390/Misc./ 116/2017-JC dated 11.7.2018 Click here
  • Refund disposal fortnight to handhold trade and industry in clearing pending GST refund claims from 16.7.2018 to 31.7.2018 Click here
  • Video on SWACHH BHARAT - A Pune Customs Initiative. Click here
  • Member (GST) letter to all Pr. Chief Commissioners/Chief Commissioners of GST Zones for collecting GST related issues for MSME. Click here
  • Details of Prospective Trainings by NACIN and its ZTIs & RTIs in August, 2018 Click here
  • Postponement of two (2) days Train the Trainers (ToT) Workshop on Green Customs on 20-21 August,2018 which was earlier scheduled on 23- 24 July, 2018 Click here
  • Letter from the office of DGHRD to all the CCAs regarding initiation of Online Monitoring of DPC Module for Group B and C .Click here
  • Decisions taken by the GST Council in its meeting held on 21.07.2018 regarding GST rates on services and New Returns format.For detailsClick here
  • Chairman CBIC's newsletter dated 21.07.2018.Click here
  • Special instructions to PAO regarding GST Refunds.Click here
  • Observation of Swachhta Pakhwada in the Department Of Revenue from 15/10/18 to 31/10/18.Click here
  • Grievance Redressal Officers (CBIC and State / UT Governments) for e-way bill system under rule 138D of Central/ State GST Rules, 2017.Click here
  • Refund disposal fortnight to handhold trade and industry in clearing pending GST refund claims from 16.7.2018 to 31.7.2018.Click here
  • Three Days’ Training Programme on ‘DIGITAL FORENSICS’ for Group-‘A’ Officers of CBIC From 16th August to 18th August, 2018 at Gujarat Forensic Sciences University, Gandhinagar.Click here
  • All India Workshop on “Entrepreneurship, Empathy and Change: How to generate value in team and every ecosystem"Click here
  • Asset Accounting issues and poor upkeep of centrally supplied IT equipment Click here
  • DO letter dated 11/07/2018-Regarding raising of monetary limits for filing appeals by the Department before CESTAT/ High Courts and Supreme Court in Legacy Central Excise and Service Tax Click here
  • Raising of monetary limits for filing appeals by the Department before CESTAT/ High Courts and Supreme Court in Legacy Central Excise and Service Tax Click here
  • Methodology adopted for ranking of Zones/ Directorates/ Commissionerates under Swachhata Action Plan 2017-18 Click here
  • Extension of suspension of provisions relating to TDS and TCS till 30.09.2018Click here
  • Details of Prospective Trainings By NACIN and its ZTIs & RTIs in July, 2018 Click here
View all

General

S.No

Citation

Name of the Party

Subject Heading

1

2013 (3) ECS (74) (Guj-HC)(106 KB)

PSL Ltd

Statutory remedy of appeal to be availed instead of filing the petition to the High Court directly

2

2013(1) ECS (140) (Tri-Mum)(198 KB)

M/s Gammon India Ltd

In a taxing statute on has to look merely at what is clearly said. There is no room for any intendment. There is no equity about a tax. There is no presumption as to a tax. Nothing is to be read in, nothing is to be implied. One can only look fairly at the language used

3

2013 (1) ECS (98) (Tri-Mum)(230 KB)

M/s Lark Chemicals Pvt. Ltd

If a point has not been raised before the adjudicating authority and has not been considered by the said authority, it would be incorrect and inappropriate for the appellate authority to give a finding thereon

4

2013(2) ECS (131)(Tri-Mum)(211 KB)

Whirlpool of India Ltd

Tribunal has no power to review its own order, however, modification of the order can be asked in the event of "change in circumstances" as held in Baron International Ltd. Grey Worldwide (I) Pvt. Ltd. Vs CST, Mumbai 2013 (2) ECS (  ) (Tri - Mum)

5

2012 (1) ECS (79 ) (Tri-Che)(220 KB)

M/s. Lumix Export & Import

 Demurrage and other incidental charges for goods detained in the Customs area are required to be paid by the exporter consignor even if such goods were illegally detained

6

2013(2) ECS(121) (Tri-Mum)(106 KB)

M/s Interport Logistics Pvt. Ltd

High Court of Kerala in the case of Chellapan Vs. Additional Collector of Customs 1978 (2) ELT (J547) (Ker.) held that the methods indicated under Section 153 are alternative methods, any one of which could be attempted." [Para 5]

7

2013(4) ECS (179) (Tri-Ahd)(192 KB)

M/s. Ojasvi Marble & Granites Pvt. Ltd.

 MOP will vary from time to time and also depend upon the country of origin of goods.

8

2013(4) ECS(125) (Tri-Mum)(418 KB)

Bharat Bijlee Ltd.

After the project is completed, the contracts have to be finalized under Regulation 7 so that the Revenue can be satisfy that the terms and conditions of the project imports have been complied with by the importer. If one-to-one co-relation is not maintained, fulfilling of the condition regarding usage of the imported product in a particular project cannot be established.

9

2014 (2) ECS (274) (Tri-Ahm)(192 KB)

M/s. Indian Potash Limited

Once an order of assessment is passed, the duty would be payable as per that order unless the order of assessment has been reviewed under Section 28 and/ or modified in an Appeal that Order stands.

10

2014 (2) ECS (279) (Tri-Kol)(182 KB)

M/s SESA Goa Ltd

Taking into consideration the dispute of applicability of FOB value or cum-duty price can be done only when there is some data available in the implication of duty.

11

2014 (2) ECS (282) (Tri-Del)(120 KB)

M/s. YKK (India) Pvt. Ltd

Royalty is computable on the invoice price appearing on the sale of all products sold by licensee during the royalty computation period

12

2014 (3) ECS (1) (SC)(822 KB)

Anvar P.V.

Authentication of electronic record:

Electronic evidence to be authenticated by the certificate in terms of Section 65 B, without which, the secondary evidence pertaining to that electronic record, is inadmissible.

13

2014 (3) ECS (20) (SC)(2.466 MB)

Kushalbhai Ratanbhai Rohit & Ors

Power to recall or review the order before it is signed

Criminal offence under Narcotics Drugs & Psychotropic Substances Act, 1985 - committed under the commission of appellant's duty- recall/review of the Judgment in Criminal Cases- A Judge's responsibility is very heavy, particularly, in a case where a man's life and liberty hang upon his decision. Nothing can be left to chance or doubt or conjecture. One cannot assume that the Judge would not have changed his mind before the judgement become final.

14

2014 (4) ECS (265) (Tri-Ahd) (135 MB)

M/s. Agro Canners

Redemption Fine: Readjudication of points already attained finalty - The Commissioner has erred by readjudicating the points which had attained finalty as no appeal had been filed

15

2014 (4) ECS (274) (Tri-Del) (163 MB)

M/s. Kedia (Agencies) Pvt.

Procedural lapse: Amendment of Shipping Bills- Nothing was made known to Customs authorities by the respondent at the time of export as to the eligibility and permissibility of the benefit of the scheme sought to govern the respondent. Plea of export under "VKGUY" scheme is belated.