Courts held that Section 16(2)(c) cannot be applied mechanically to deny ITC to honest buyers. ITC denial must be confined to fraudulent or collusive transactions.
The court ruled that absence of toll plaza receipts cannot justify denial of ITC when invoices, e-way bills, GST returns, and bank payments prove genuine transactions.
Explains the legal situations where suppliers can correct excess GST through credit notes. Highlights that reduction in tax liability is conditional on timelines, ITC reversal, and absence of unjust enrichment.
The Court reaffirmed that both JAO and FAO can validly initiate reassessment proceedings, notwithstanding contrary High Court views elsewhere.
The 2025 Rules mandate electronic filing on the GSTAT Portal using FORM GST APL-05. The key takeaway is strict digital compliance—offline or defective filings risk return or rejection.
The issue concerns compliance with the revised GSTAT appeal form requiring a statement of facts within strict character limits. The framework clarifies when an appeal is treated as filed and how taxpayers should present facts concisely to avoid limitation risks.
Issue: Taxpayers faced limitation barriers when the GST Appellate Tribunal was not operational. Ruling: Limitation starts from the later of order communication or notified filing date.
The key takeaway is that adjudication by the same officer who conducted the audit violates natural justice and is barred by CBIC’s mandatory separation of functions.
Courts examine whether writ jurisdiction can override strict GST appeal timelines. Relief is possible only in rare cases of serious injustice, not as a routine bypass.
The Supreme Court ruled that residential GST exemption applies where end use is residential, even if a company sub-leases the property. Sub-leasing alone does not trigger GST.
