Madras High Court held that section 76 of the Central Goods and Services Tax Act, 2017 are not applicable since GST component is already remitted by GAIL [transmission vertical]. Accordingly, provisions of section 76 of CGST cannot be invoked. Hence, present petition is allowed.
CESTAT Allahabad held that electrical repair services provided to governmental entities is exempt from payment of service tax vide notification no. 25/2012-ST dated 20.06.2012. Accordingly, the order is set aside and appeal is allowed.
CBIC extends due date for filing March 2026 GSTR-3B to April 21, 2026, for registered persons under Section 39 of the CGST Act.
The Tribunal ruled that the Department failed to prove that goods classified as trading were actually manufactured by the assessee. In absence of proper investigation, excise demand and penalties were held unsustainable.
The Supreme Court declined to condone delay, thereby upholding the High Court’s conclusion that the liaison office did not constitute a PE. The High Court found activities to be preparatory in nature. The ruling highlights strict standards for establishing PE in India.
The judgment confirms that income from offshore equipment supply is not taxable where transactions occur outside India. The liaison office was also held not to create a taxable presence. The case highlights limits of tax jurisdiction over cross-border supplies.
The Tribunal held that lack of awareness of the assessment order and limited knowledge of tax law constituted sufficient cause for delay. The matter was restored for reconsideration on merits.
The Tribunal confirmed addition of unexplained investments where the assessee could not substantiate the source of deposits. The ruling reinforces the burden of proof on the taxpayer.
The Tribunal held that wage arrears arising from pay revision constitute an accrued liability from the effective date. The provision was allowed despite later payment and quantification.
The increasing use of AI in GST is leading to automated mismatch alerts and notices based on flawed data. The key takeaway is that reliance on inaccurate systems can result in unjust tax demands for genuine taxpayers.
