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📰 𝗖𝗮𝗹𝗰𝘂𝘁𝘁𝗮 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗡𝗼 𝗣𝗲𝗻𝗮𝗹𝘁𝘆 𝗼𝗻 𝗘𝘅𝗽𝗶𝗿𝗲𝗱 𝗲-𝗪𝗮𝘆 𝗕𝗶𝗹𝗹 𝗶𝗻 𝘁𝗵𝗲 𝗖𝗮𝘀𝗲 𝗼𝗳 𝗨𝘀𝗵𝗮 𝗠𝗮𝗿𝘁𝗶𝗻 𝗟𝘁𝗱. 📢 The court held, "Intentions matter more than actions, especially in cases of procedural lapses without tax evasion intent." 🔍 𝗙𝗮𝗰𝘁𝘀: • 𝗖𝗮𝘀𝗲 𝗧𝗶𝘁𝗹𝗲: Usha Martin Limited vs The Deputy Commissioner of State Tax, Durgapur Range • 𝗖𝗮𝘀𝗲 𝗡𝘂𝗺𝗯𝗲𝗿𝘀: MAT/1034/2023 and IA NO: CAN/1/2023, CAN/2/2023 • 𝗖𝗼𝘂𝗿𝘁: Calcutta High Court • 𝗗𝗮𝘁𝗲: 16-Jun-2023 𝗜𝘀𝘀𝘂𝗲: Usha Martin Ltd., a manufacturer and exporter, faced detention and a 100% tax penalty for transporting goods under an expired e-Way Bill. The goods were damaged during loading and returned to the factory for repairs, with a valid e-Way Bill indicating that no tax was due. However, the e-Way Bill expired in transit, leading the authorities to intercept the goods and impose a full tax and penalty. The appellant argued that this was an unintentional procedural lapse and appealed, ultimately challenging the levy in court when the expected GST Tribunal was not established.

📰 𝗦𝘂𝗽𝗿𝗲𝗺𝗲 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗡𝗼 𝗣𝗲𝗻𝗮𝗹𝘁𝘆 𝗳𝗼𝗿 𝗘𝘅𝘁𝗲𝗻𝗱𝗲𝗱 𝗣𝗲𝗿𝗶𝗼𝗱 𝗪𝗶𝘁𝗵𝗼𝘂𝘁 𝗜𝗻𝘁𝗲𝗻𝘁𝗶𝗼𝗻𝗮𝗹 𝗦𝘂𝗽𝗽𝗿𝗲𝘀𝘀𝗶𝗼𝗻 𝗶𝗻 𝗥𝗲𝗹𝗶𝗮𝗻𝗰𝗲 𝗜𝗻𝗱𝘂𝘀𝘁𝗿𝗶𝗲𝘀 𝗖𝗮𝘀𝗲

📰 𝗕𝗼𝗺𝗯𝗮𝘆 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗕𝗮𝗻𝗸 𝗔𝗰𝗰𝗼𝘂𝗻𝘁 𝗔𝘁𝘁𝗮𝗰𝗵𝗺𝗲𝗻𝘁 𝗖𝗲𝗮𝘀𝗲𝘀 𝗔𝗳𝘁𝗲𝗿 𝟭 𝗬𝗲𝗮𝗿 𝗨𝗻𝗱𝗲𝗿 𝗦𝗲𝗰𝘁𝗶𝗼𝗻 𝟴𝟯, 𝗥𝗲𝗶𝗻𝗳𝗼𝗿𝗰𝗶𝗻𝗴 𝗦𝘂𝗽𝗿𝗲𝗺𝗲 𝗖𝗼𝘂𝗿𝘁 𝗣𝗿𝗲𝗰𝗲𝗱𝗲𝗻𝘁

𝗖𝗘𝗦𝗧𝗔𝗧 𝗖𝗵𝗲𝗻𝗻𝗮𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗖𝗲𝗻𝘃𝗮𝘁 𝗖𝗿𝗲𝗱𝗶𝘁 𝗗𝗲𝗻𝗶𝗮𝗹 𝗕𝗮𝘀𝗲𝗱 𝗼𝗻 𝗜𝗻𝘃𝗼𝗶𝗰𝗲 𝗡𝗮𝗺𝗲 📢 The Tribunal held: "Credit cannot be denied solely because invoices bear the vehicle owner's name; this is a procedural infraction that does not justify credit disallowance."

𝗖𝗘𝗦𝗧𝗔𝗧 𝗡𝗲𝘄 𝗗𝗲𝗹𝗵𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗟𝗶𝗺𝗶𝘁𝗮𝘁𝗶𝗼𝗻 𝗮𝗻𝗱 𝗕𝗲𝘀𝘁 𝗝𝘂𝗱𝗴𝗺𝗲𝗻𝘁 𝗔𝘀𝘀𝗲𝘀𝘀𝗺𝗲𝗻𝘁 𝗶𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 📢 The Tribunal held: "The relevant date for limitation under Section 73, where no return is filed, is the due date for return filing, regardless of delayed submission. Best judgment assessment may be conducted suo moto by the department."

𝗖𝗘𝗦𝗧𝗔𝗧 𝗡𝗲𝘄 𝗗𝗲𝗹𝗵𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗘𝗭 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗘𝘅𝗲𝗺𝗽𝘁𝗶𝗼𝗻 𝗮𝗻𝗱 𝗥𝗲𝗳𝘂𝗻𝗱 𝗖𝗹𝗮𝗶𝗺𝘀 📢 The Tribunal held: "Service tax is inherently exempt for SEZ services, making related exemption notifications redundant. Amounts paid as service tax by SEZ units or ISD should be treated as deposits and refunded."

𝗖𝗘𝗦𝗧𝗔𝗧 𝗖𝗵𝗮𝗻𝗱𝗶𝗴𝗮𝗿𝗵 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗟𝗶𝗮𝗯𝗶𝗹𝗶𝘁𝘆 𝗳𝗼𝗿 𝗔𝗴𝗲𝗻𝘁𝘀 📢 The Tribunal held: "If the principal has discharged the duty on behalf of its agents, the question of who made the payment is merely procedural and does not impact government revenue."

📰 𝗖𝗮𝗹𝗰𝘂𝘁𝘁𝗮 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗖𝗿𝗶𝘁𝗶𝗰𝗶𝘀𝗺 𝗼𝗳 𝗖𝗚𝗦𝗧 𝗖𝗼𝗺𝗺𝗶𝘀𝘀𝗶𝗼𝗻𝗲𝗿 𝗳𝗼𝗿 𝗗𝗲𝗹𝗮𝘆 𝗶𝗻 𝗔𝗱𝗷𝘂𝗱𝗶𝗰𝗮𝘁𝗶𝗼𝗻 𝗼𝗳 𝗦𝗵𝗼𝘄-𝗖𝗮𝘂𝘀𝗲 𝗡𝗼𝘁𝗶𝗰𝗲

📰 𝗖𝗵𝗵𝗮𝘁𝘁𝗶𝘀𝗴𝗮𝗿𝗵 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗜𝗻𝘁𝗲𝗿𝗶𝗺 𝗥𝗲𝗹𝗶𝗲𝗳 𝗚𝗿𝗮𝗻𝘁𝗲𝗱 𝗶𝗻 𝗚𝗦𝗧 𝗜𝗻𝗽𝘂𝘁 𝗧𝗮𝘅 𝗖𝗿𝗲𝗱𝗶𝘁 𝗖𝗮𝘀𝗲

📰 𝗖𝗮𝗹𝗰𝘂𝘁𝘁𝗮 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗜𝗻𝘁𝗲𝗿𝗶𝗺 𝗥𝗲𝗹𝗲𝗮𝘀𝗲 𝗼𝗳 𝗦𝗲𝗶𝘇𝗲𝗱 𝗠𝗮𝗰𝗵𝗶𝗻𝗲𝗿𝘆 𝗚𝗿𝗮𝗻𝘁𝗲𝗱 𝗼𝗻 𝗕𝗮𝗻𝗸 𝗚𝘂𝗮𝗿𝗮𝗻𝘁𝗲𝗲