Gauhati High Court held that arrest in fraudulent availment of Input Tax Credit [ITC] cannot be termed as illegal since the arresting authority has complied with all the mandates provided by the CGST Act, 2017 and the BNSS, 2023.
The Authority held that the recipient, though government-controlled, is a registered society and not the Government. The ruling clarified that no exemption applies and ITC is fully available.
The ruling held that ITC cannot be claimed on rent for periods when the supplier was unregistered and invoices were issued late. Only the June 2022 portion qualifies, subject to time-limit conditions.
The Authority held that the applicant’s solid waste management activities fall under Entry 3B and are exempt from GST. It found CKCL to be a Governmental Authority receiving eligible services.
ITAT Mumbai held that addition towards unexplained investment u/s. 69A/69B relying solely upon unverified excel sheet, loose sheet and uncorroborated statements, has traversed beyond the permissible confines of evidentiary inference. Accordingly, addition is liable to be deleted.
ITAT Indore held that the registered sale-deed would relate back to and have effect from 26.03.2013 falling with previous year 2012-13 relevant to AY 2013-14 and hence the impugned transaction of sale was taxable in AY 2013-14 and not in 2014-15. Accordingly, reopening of assessment for AY 2014-2015 is illegal and unsustainable.
The Authority held that the applicant’s diploma courses form part of a curriculum leading to qualifications recognized by law. Educational services provided to students are exempt from GST.
The ruling holds that interim payments made during the COVID-19 lockdown constitute consideration for manpower services. GST was deemed applicable because the workers were treated as “on duty” under the existing contract, leaving no scope for exemption.
The authority held that transferring development rights in exchange for constructed flats constitutes a taxable supply. GST at 5% applies to the landowner’s share, and valuation must follow notified rules.
The ruling held that conducting recruitment examinations constitutes a taxable supply of services. Application fees collected from candidates are therefore subject to GST.
