Temporary licensing of film rights falls under SAC 997332 at 12% GST, not IT software. Issue Classification & Tax Rate: Whether the temporary licensing of theatrical, satellite, sound, and digital film rights delivered via digital/encrypted modes constitutes a service in IT software taxable at 18% or temporary licensing of IP rights under SAC 997332 taxable… Read More »
GST Appellate Authority Cannot Dismiss Appeal for Non-Prosecution and Must Decide Merits via Speaking Order Issue Whether the Appellate Authority under Section 107 of the CGST/MGST Act has the statutory power to dismiss an appeal for non-prosecution/non-attendance without deciding the matter on merits. Whether a non-speaking appellate order dismissing an appeal due to the assessee’s… Read More »
Interim Relief Against Section 79 Bank Recovery Denied Due to Delay in Approaching Court Issue Whether an interim stay against Section 79 bank recovery notices is maintainable when the petitioner failed to approach the High Court promptly after the initial demand notice. Facts Initial Demand Notice: In March 2025, Respondent No. 4 issued a notice… Read More »
GST Registration Cancelled For Non-Filing Must Be Restored Upon Payment Of All Outstanding Tax Dues Issue Whether the cancellation of a taxpayer’s GST registration for failing to file returns for more than six months can be set aside and restored if the default arose from financial constraints without any intent to defraud, and the taxpayer… Read More »