Courts have ruled that cash cannot be seized under GST as it is not classified as goods. Seizure without legal basis is considered arbitrary and unsustainable.
The new law narrows the scope of agricultural income by introducing strict conditions and exclusions. It emphasizes documentation and limits misuse of tax exemptions.
The issue was place of supply for intermediary services under GST. The amendment shifts it to the recipient’s location, enabling export benefits and altering tax liability.
The High Court quashed a service tax demand passed ex parte without granting adequate opportunity to the assessee. The matter was remanded for fresh consideration from the show cause notice stage.
The Tribunal held that demand based solely on Form 26AS and ITR data without corroboration is unsustainable. It set aside the entire tax demand along with penalties and interest.
The Tribunal examined whether loans for non-agricultural purposes disqualify a co-operative society from deduction under Section 80P. Relying on Supreme Court precedent, it held that such loans do not bar deduction. The ruling clarifies that credit facilities to members need not be limited to agricultural purposes.
The High Court examined a tax demand arising from ITC mismatches between GSTR-3B and GSTR-2A. It held that authorities must follow the reconciliation procedure prescribed under CBIC Circular before adjudication. The case was remanded for fresh consideration.
The Tribunal examined a demand based on discrepancies between ITR data and service tax returns. It held that verification of tax payment under RCM by the recipient was necessary before confirming liability.
The Court examined whether authorities can continue blocking ITC beyond the statutory period. It held that restrictions automatically lapse after one year under Rule 86A(3). The blocking was set aside as it exceeded the permissible duration.
Supreme Court held that Generation Based Incentive is intended to be disbursed over and above tariff set by State Electricity Regulatory Commission [SERC]. Accordingly, the applications filed by intervention/impleadment are allowed.
