This decision clarifies that affiliation and related functions lack commercial intent and consideration. As a result, GST cannot be imposed on such statutory activities.
The judgment quashed GST demands raised after resolution plan approval for earlier periods. It reinforces that authorities must submit claims during CIRP or lose the right to recover.
The High Court ruled that GST authorities must consider binding CBIC circulars on valuation. Failure to do so makes demands on corporate guarantees without consideration unsustainable.
The Court held that export consignments are regulated by the Foreign Trade Policy, not domestic food safety norms. FSSAI standards cannot be enforced unless expressly incorporated into the FTP.
The Tribunal held that state-fixed maximum ticket prices do not excuse failure to pass on GST rate cuts. Cinema owners must reduce prices commensurately despite pricing caps.
The Tribunal ruled that economic pressures and COVID-era costs cannot justify retaining GST rate cut benefits. Businesses must pass on reductions through lower prices, failing which profiteering is established.
The court ruled that tax demands based on notices hidden in non-prominent portal tabs, without real opportunity to respond, are invalid. Authorities must ensure actual notice and a fair hearing before passing orders.
The Tribunal held that GST-related claims not included in an approved insolvency resolution plan lapse, protecting the resolution applicant from past, unquantified liabilities.
The High Court ruled that Section 74’s extended limitation cannot apply unless wilful suppression with intent to evade tax is proved, quashing the notice where facts were already known to the Revenue.
The Supreme Court upheld the Delhi High Court ruling that a single SCN covering multiple financial years is valid in cases of fraudulent ITC. The decision confirms that fraud investigations spanning several years can be dealt with through consolidated proceedings.
