The issue is whether renting of immovable property is taxable under GST. The key takeaway is that residential renting may be exempt, while commercial renting is generally taxable.
FAQs explaining AGM requirements, timelines, extensions, venue rules, and compliance under the Companies Act, 2013, including provisions for OPCs and ROC extensions.
The issue concerns statutory timelines for filing financial statements. Companies must file adopted statements within 30 days of AGM, ensuring compliance with Section 137 to avoid penalties.
The court held that auction sale of a partially constructed building on an “as-is-where-is basis” is a transfer of immovable property. Such transactions fall under Schedule III of the CGST Act and are not subject to GST.
Karnataka HC allows refund of accumulated ITC under inverted duty structure, holding refund cannot be denied merely because input and output goods fall under same HSN.
Section 23 of the CGST Act specifies categories of persons who are not liable to obtain GST registration regardless of turnover. The provision exempts persons making only exempt or non-taxable supplies and agriculturists supplying produce from cultivation.
GST registration liability is determined based on aggregate turnover computed on an all-India basis for all registrations under the same PAN. Even if individual branches remain below the limit, the combined turnover may trigger mandatory registration.
The framework clarifies that Audit Commissionerates and DGGI are empowered to issue SCNs under Sections 73 and 74 of the CGST Act, but adjudication lies with designated jurisdictional authorities. In multi-Commissionerate cases, CBIC appoints a common adjudicator.
The GST framework has expanded nationwide adjudication powers for DGGI cases through Notification 27/2024. Additional and Joint Commissioners under 23 specified Commissionerates can now adjudicate DGGI-issued notices across India, widening centralized enforcement authority.
The Tribunal held that when fraud allegations under Section 74 fail, the matter must be remitted to the original proper officer under Section 75(2). The appellate authority cannot itself re-determine tax liability under Section 73.
