Disputes arise over GST classification of spent catalysts and e-way bill rules. Learn how enforcement actions are impacting industry compliance.
The Tribunal allowed stay of recovery after directing a jewellery firm to pay ₹10 lakh and furnish a ₹10 lakh bank guarantee, holding 20% payment mandatory under section 254(2A).
The Tribunal found that subscription payments were made for using copyrighted articles, not for using copyright itself. Hence, the income was not taxable in India as royalty under Section 9(1)(vi) or Article 12 of the DTAA with the USA.
ITAT Delhi held that penalties were invalid where the Assessing Officer failed to specify the exact charge—concealment, inaccurate particulars, under-reporting, or misreporting. The Tribunal reaffirmed that vague notices under Sections 271(1)(c) or 270A are legally unsustainable.
The ITAT Delhi held that reassessment under Section 147 was invalid where the AO failed to record any allegation of the assessee’s failure to disclose material facts. The ruling reaffirms that reopening beyond four years requires strict compliance with the proviso to Section 147.
The Court ruled that blocking ITC beyond available credit under Rule 86A is invalid, directing authorities to remove negative blocking from the taxpayer’s Electronic Credit Ledger.
Delhi HC held that a show cause notice issued for excess ITC was within the statutory three-month period prior to the outer limit under Section 73. The SCN and order are not time-barred.
CESTAT Mumbai held that MIMO-based Wi-Fi extenders qualify for exemption under customs notification, clarifying that exclusion applies only to products combining MIMO and LTE technologies.
The Gujarat AAR ruled that liquidated damages paid for contract breaches in an electric bus project do not constitute a supply and are not subject to GST.
Gujarat AAR held that Input Tax Credit cannot be claimed on GST paid for long-term industrial land leases used for factory construction, citing Section 17(5)(d) of CGST Act. The ruling confirms that such credits remain blocked even before or after construction.
