he High Court held that once the GST Appellate Tribunal is functional, disputes must be pursued before it. Filing an appeal requires strict compliance with the statutory pre-deposit under Section 112.
The case examined GST applicability on large-scale plantation and post-plantation maintenance work by a non-profit entity. The ruling confirmed that these activities fall within “preservation of environment.” The takeaway is that GST exemption applies when statutory conditions are met.
GAAR held that plantation and maintenance of trees undertaken by a charitable trust registered under Section 12AB of the Income-tax Act qualify as charitable activities for preservation of the environment. Accordingly, such activities are covered under Entry No. 1 of Notification No. 12/2017 and are exempt from GST, even when carried out under government PPP schemes like Harit Van Path Yojna.
The AAR held that construction of a warehouse remains blocked credit as buildings are excluded from “plant and machinery” under amended Section 17(5)(d).
Lower GST rates and tax reforms boosted consumption and manufacturing, driving India’s GDP growth to 8.2% despite global economic pressures.
The Court examined whether alleging failure to produce documents alone could justify invoking extended limitation under Section 74 and allowed the issue to be tested on affidavits.
Explains why the CA profession feels crowded and clarifies that the issue lies in role concentration, not overall oversupply.
The Tribunal held that penalties under Section 271D were invalid as they were imposed beyond the limitation period prescribed under Section 275(1)(c).
This explains how the proposed law simplifies tax concepts, retains core income heads, and aims to reduce disputes through clarity and certainty.
Learn why refund claims are being paused under a risk-based system and how timely reconciliation or revision can ensure smooth processing.
