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Corporate News *  The GSTN has issued an Advisory dated 21.04.2026 about the introduction of an Offline Tool for the Invoice Management System (IMS)  *  CBIC extends due dates for filing of FORM GSTR 3B  for the month of April 2026 *  Interest cannot be imposed in adjudication order, if not demanded/quantified in show cause notice : Allahabad HC *  Wheelchairs with toileting facility eligible for exemption: CESTAT affirms customs duty exemption to importer *  Industries urge GST council to allow inverted duty refunds on input services *  Tamil Nadu GST dept introduced virtual hearing facility for GST appeals under under section 107 of the TNGST act: detailed guidelines  *  CIC urges authorities to implement GST evasion complaint tracking system *  Even if the assessee opts "NO" for personal hearing in form DRC-06 ,The mandatory requirement under section 75(4) to grant opportunity of hearing cannot be waived:Gujarat High Court  *  Glufosinate imports curbs imposed by govt *  Government extends Re-import period for exported cut & polished diamonds *  CIC flags lack of tracking system for tax evasion complaints,urges GST authorities to improve transparency *  No Custodial Interrogation needed in GST fraud case based on documentary evidence already in Department's Possession : Chattisgarh HC *  Orders under section cannot be sustained if passed without considering the taxpayer's objections and without granting a personal hearing:Gujarat High Court *  Mere cancellation of supplier's registration cannot,by itself,justify denial of ITC or cancellation of the recipient's registration:Bombay High Court *  High Court sets aside GST notice citing factual errors and natural justice violations *  Provisional Bank Attachment under Section. 110 of Customs Act Unsustainable Beyond Statutory period without Extension order: Bombay HC orders to defreeze accounts *  Post Clearance MRP Alteration by Distributor Does not attract Differential Customs Duty: CESTAT *  DGFT Expands scope of 'Screws' classification under RoDTEP Scheme  *  E-way bills surze to all time high of 140.6 million in March *  GST Exemption Allowed on Pure Labour Services for Standalone Houses: AAR  *  GST Payable Only on Margin in Second-Hand Car Sales, Subject to Strict Conditions and No ITC Claim: AAR *  DGFT rolls out procedure for allocation of calcined coke *  GST portal update : Pre-deposit amount now editable in Appeals *  J&K HC declared TMT scrap a 'Specified Good' eligibile for GST refunds under Support Scheme  *  Pigmy agents are employees of banks; no GST can be levied on commission  paid to them : Karnataka HC *  DGFT Revises HS Code Description for Screws Under RoDTEP *  GST Registration Cancellation Invalid Without Proper Service of Notice: Allahabad High Court. *  Bengaluru CGST | GST Backlog Appeals Deadline Fixed at June 30, 2026 *  No Time Bar on Refund of Service Tax for Services Not Rendered: CESTAT  Remands Indiabulls Case for Unjust Enrichment Check. *  Supreme Court Holds Renewable Energy Incentive Must Benefit Generators, Not Be Adjusted in Tariff
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PJ/ Case Laws/2012-13/1269

RoM of Revenue is deemed to be rejected when SCN does not say anything about willful suppression.
CASE:COMMISSIONER OF CENTRAL EXCISE, MUMBAI-III Vs M/s GLAXO SMITH KLINE PHARMACEUTICALS LTD
 
CITATION: 2012-TIOL-1279-CESTAT-MUM
 
BRIEF FACTS:On the basis of the finding that, the facts and allegations required for invoking the penalty under Rule 25 should be appropriately described, the learned Judicial Member vacated the penalty and allowed the appeal of the appellant M/s Glaxo Smithkline Pharmaceuticals Ltd. It is against this order; the Revenue has filed a ROM application. In the application, the Revenue states that all the four ingredients ruled by Hon'ble CESTAT, as requisite/necessary for imposition of penalty under Rule 25 ibid are there in the show-cause notice and, therefore, the observation of the CESTAT is in direct conflict with the facts of the show-cause notice which escaped well deserved attention of the CESTAT.
 
APPELLANT’S CONTENTION:The Revenue reiterates the ground urged in the ROM application.
 
RESPONDENT’S CONTENTION:The respondent submits that on reading the show-cause notice, it is very much clear that, except for stating that the assessee has suppressed the fact to evade payment of duty, nothing has come out to indicate how the suppression has been made by the assessee.
 
REASONING OF JUDGEMENT: After reading the show-cause notice it is found that how the assessee suppressed the fact is not coming in the show-cause notice. In the absence of clear statement with regard to how suppression has been made by the assessee, it is not possible to accept the contention of the Revenue that there is an error to be rectified in the appeal.
 
DECISION:The application is dismissed.
 
Comment: It is not sufficient for the department to merely state that there is suppression of facts made by the assessee and so penalty under Rule 25 is imposable. There should be proper description by the department in the show cause notice along with proper evidences showing the manner in which assessee has suppressed facts.
 
 
 

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