Limitation Period for Appeal Starts Only Upon Proper Communication of Order, Not Mere Portal Upload Issue Whether the statutory limitation period of three months plus one month for filing a GST appeal under Section 107 commences from the date an assessment order is merely uploaded on the portal, or from the date it is validly… Read More »
Budgetary Support Recovery Order Set Aside For Fresh Reconsideration Due To Failure To Issue Reasoned Order Issue Whether an order confirming the recovery of alleged excess budgetary support with interest and adjusting subsequent refunds is legally sustainable when the authority fails to examine the assessee’s reconciliation statements regarding ITC availability and passes an unreasoned order… Read More »
Composite Works Contract For Katol Nagar Parishad Exempt Under Entry 3A As Goods Share Was Below 25% Issue Whether a composite works contract executed for a Local Authority involving underground sewerage infrastructure qualifies for GST exemption under Entry 3A of Notification No. 12/2017-Central Tax (Rate) from 25 January 2018 onwards. Facts Contractor & Project: The… Read More »
Papad Khar Classifiable Under Heading 2836 Taxable at 18% Without Exemption Parity With Exempt Final Output Papad Issue Classification & Rate of Tax: Whether “Papad Khar” (a mixture of 70% sodium chloride, 15% sodium carbonate, and 15% sodium bicarbonate) is classifiable under Heading 2501 (5%), Heading 2102 (5%), or Heading 2836 (18%). Exemption Applicability: Whether… Read More »
Sale and Renting of Commercial Premises Attract GST, While Proportionate ITC Admissible Only for Pre-OC Sales Issue Taxability & Classification of Under-Construction Units: Whether the construction and sale of commercial units in an under-construction building constitute a taxable supply under Heading No. 9954, and whether GST applies where the entire consideration is received after the… Read More »
Assignment of GIDC Leasehold Rights Not Taxable Supply; ITC Reversal and Penalties Quashed With Refund Directed Assignment of GIDC Leasehold Rights Not Taxable Supply; ITC Reversal and Penalties Quashed With Refund Directed Issue Taxability of Lease Assignment: Whether the assignment or transfer of leasehold rights in a GIDC industrial plot constitutes a taxable supply under… Read More »
Audit Report Within Time Limits But SCN Issued Prior To Finalization Quashed For Natural Justice Breach Issue Whether the GST audit was time-barred under Section 65(4) of the CGST/KGST Act, and whether a Show Cause Notice issued prior to considering the petitioner’s reply to audit discrepancies violates Rule 101 and natural justice principles. Facts Notice… Read More »
Cancellation Order On Dropped Grounds And Uncommunicated Allegations Breaches Natural Justice And Is Quashed Issue Whether a proper officer can issue a repeat Show Cause Notice and pass a cancellation order on identical grounds previously dropped, and whether introducing unalleged grounds in the final cancellation order violates principles of natural justice. Facts Registration & First… Read More »
New Grounds Under Section 16(2) Cannot Sustain ITC Disallowance Absent Original SCN Foundation Issue Whether the Appellate Authority can introduce new grounds under Section 16(2)(b) or 16(2)(c) that were not part of the original Show Cause Notice (SCN) or Order-in-Original to sustain an Input Tax Credit (ITC) disallowance, and whether ITC for FY 2018-19 availed… Read More »
Assignment of GIDC Leasehold Rights Is Transfer of Benefits Out of Immovable Property, Not Taxable Under GST Issue Whether the assignment, transfer, or sale of leasehold rights in a GIDC industrial plot constitutes a taxable supply under Section 7 of the CGST/GGST Act, 2017 attracting GST. Facts Original Allotment & E-Auction: GIDC originally allotted an… Read More »