Reimbursement for Road Restoration is Statutory Compensation, Not a Taxable GST Supply. Issue Whether the recovery of road restoration costs by a Municipal Corporation (AMC) from an electricity licensee (who dug up the road) constitutes consideration for a taxable “supply of service”—specifically, “agreeing to tolerate an act”—liable to GST. Facts The petitioner, a GST-registered electricity… Read More »
Trading PM Permits is a Taxable Supply of Goods (HSN 4907) Liable to 12% GST. Issue Whether the trading of “Particulate Matter (PM) permits” under the GPCB Emission Trading Scheme constitutes a taxable “supply” under GST, and if so, whether these permits are classified as “goods” or “services” and what is the applicable HSN code… Read More »
DGGI Summons Invalid After Inter-Departmental Consensus Transfers Investigation to State Authority. Issue What is the legal validity of summons issued by a Central GST authority (DGGI) when both Central and State authorities have reached a formal consensus to transfer the investigation of the “same subject matter” to the State authority? Facts The petitioner-company filed a… Read More »
AAR: CPCB is a Local Authority and Its Statutory Environmental Fees are Exempt from GST. Issue Whether the Central Pollution Control Board (CPCB) qualifies as a “Local Authority” or “Governmental Authority” under GST law, and consequently, whether the statutory fees it collects for issuing consents, licenses, and testing water samples are exempt from GST. Facts… Read More »
Recruitment Services for Foreign Universities are “Intermediary” and Not “Export of Services.” Issue Whether services provided by an Indian education consultancy (applicant) to foreign universities—such as marketing, counselling, and admission support—should be classified as an “export of services” (and thus be zero-rated) or as “intermediary services,” which would make them liable for GST in India.… Read More »
Prosecution of Directors Fails as Company Was Not Made an Accused Party. Issue Whether a criminal prosecution launched against the directors of a company under Section 276 of the Income-tax Act is legally maintainable if the company itself, which is the principal offender, is not arrayed as an accused in the proceedings. Facts An assessee-company… Read More »
ITAT Must Hear Cross-Objection on Merits After Admitting Its Own Factual Error in Calculating Delay. Issue Whether the Income Tax Appellate Tribunal (ITAT) can refuse to restore an assessee’s cross-objection, which it had dismissed by incorrectly calculating the filing delay as “8 to 9 months,” even after admitting its mistake and issuing a corrigendum correcting… Read More »
Form 16A is Sufficient Proof for TDS Refund; Form 26AS Mismatch Not Fatal. Issue Can an Assessing Officer deny a TDS refund to an exempt co-operative society solely on the ground that the TDS amount is not reflected in Form 26AS, even when the assessee has furnished valid Form 16A (TDS certificates) as proof of… Read More »
Notice Quashed as Statutory Transfer Order Overrides ITBA System’s PAN Jurisdiction. Issue Whether a reassessment notice issued by an Assessing Officer (AO) is valid if that AO’s jurisdiction is based only on the PAN details reflected in the ITBA system, even though a formal statutory order under Section 127 of the Income-tax Act had previously… Read More »
Assessment Order Passed in Name of Non-Existent Entity is Void Ab Initio. Issue Is an assessment order legally valid if it is passed in the name of an amalgamating company (‘P’) that has ceased to exist, especially when the Assessing Officer (AO) was formally informed of the amalgamation? Facts The assessee-company ‘V’ became the successor… Read More »