The Authority rejected classification of plastic sterile aprons and shoe covers under garment heading 6210. It held that the products are plastic articles and fall under specific entries in Chapter 39.
It was ruled that approval under Section 151 granted mechanically, with contradictory stands taken by the authority, vitiates the reopening. The reassessment was set aside for lack of proper application of mind.
AAR held that sun-cured, graded, and butted tobacco leaves remain “tobacco leaves” under HSN 240110 and attract 5% GST. Minimal manual processes do not alter their essential character.
The framework clarifies which GST officers can issue SCNs and adjudicate demands under Sections 73 and 74. Jurisdiction depends strictly on assigned functions and monetary limits.
The Tribunal held that penalty under Section 271(1)(c) cannot be sustained when income is determined on an estimated basis. In absence of clear concealment, the Rs.5.41 lakh penalty was deleted.
The Tribunal clarified that CPC could not make prima facie adjustments denying Section 80P deduction before the Finance Act, 2021 amendment. The disallowance made in 2019 was held invalid and deleted.
With automated notices and strict system validations, even minor GST mismatches can trigger penalties, interest, and blocked returns. Businesses must strengthen ITC reconciliation, filing discipline, and vendor compliance to avoid financial risks.
The AAR held that arbitration awards representing upward price revision under pre-GST contracts are taxable under GST. Compensation not linked to contractual price revision is not taxable.
The High Court set aside the termination of an employee accused of submitting false educational documents, holding that no enquiry or hearing was conducted. The order was found to be stigmatic and punitive, violating principles of natural justice.
The Tribunal clarified that under the pre-amended law, accumulated income could be applied within five years or the immediately following year. Utilization within the sixth year barred taxation in AY 2023-24.
