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 »
Assignment Of GIDC Leasehold Rights Is Benefit Arising From Immovable Property, Not Taxable Supply Under GST Issue Whether the assignment of leasehold rights in an industrial plot by a lessee to a third party constitutes a taxable supply under Section 7 of the CGST/GGST Act, 2017 attracting GST under SAC 99979. Facts Assignment of Rights:… Read More »
Road-Cutting Restoration Charges Paid To PWD For Laying Gas Pipelines Constitute Taxable Supplies Under Reverse Charge Mechanism Issue Whether road restoration charges paid by a gas distribution company to the Public Works Department (PWD) for obtaining road-cutting permission to lay pipelines constitute a taxable supply of service under reverse charge, and whether such payments are… Read More »
Quashing Demand Based on Defective Mismatch SCN and Remanding Case Due to Natural Justice Violations Issue Whether an adjudication order and appellate order confirming ITC disallowance can be sustained when the Show Cause Notice (SCN) lacked full particulars, mismatch charts were not provided to the assessee, and adequate personal hearing was denied. Facts Disallowance of… Read More »
Interest Under Section 50 Accrues From Original Pre-GST Clearance Date for Price Escalations, But Penalty Is Inapplicable for Bona Fide Transitional Compliance Issue Whether Section 50 interest on differential GST arising from post-implementation price escalation debit notes accrues from the date of original pre-GST goods clearance or from the month of debit note issuance. Whether… Read More »
Interest Under Section 50 Is Mandatory on Delayed Tax and Must Account for Prior Interest Discharged Issue Whether interest under Section 50 applies to differential GST paid belatedly via Form DRC-03 due to a tax rate hike, even when delayed payment by the customer caused the tax deferral. Whether the Revenue must grant credit for… Read More »
Assignment of GIDC Leasehold Rights Is Transfer of Immovable Property Benefit and Not Taxable Supply Issue Whether the assignment of leasehold rights in a GIDC plot by a lessee to a third party for consideration constitutes a taxable supply of services under GST (specifically under SAC 99979, Sr. No. 35 of Notification No. 11/2017-CT (Rate)).… Read More »
Demand Remanded as GSTR Mismatch Does Not Automatically Prove Short Payment Without Detailed Reconciliation Issue Validity of Ex-Parte Demand on GSTR Mismatch: Whether a numerical discrepancy between GSTR-1 and GSTR-3B automatically proves short payment of tax to justify an ex-parte composite demand under Section 73 without detailed verification and reconciliation. Shifting of Grounds in Appeal:… Read More »
Failure to Pay Supplier Within 180 Days Triggers Interest, But Financial Credit Note Waiving Payment Preserves ITC Eligibility Issue Failure to Pay Within 180 Days: Whether an assessee who fails to pay the supplier the value of supply plus tax within 180 days is liable to add proportionate Input Tax Credit (ITC) to output tax… Read More »
Penalty under Section 129 is unsustainable for expired e-way bill without proven intent to evade tax. Issue Whether the mere expiry of an e-way bill during transit, in the absence of independent evidence or intention to evade tax (mens rea), is sufficient to sustain a penalty under Section 129. Facts Nature of Business: The appellant… Read More »