The Supreme Court held that a show cause notice invoking Section 74 must clearly spell out fraud or suppression. Mere figures without supporting particulars were found insufficient at a prima facie stage.
The Supreme Court held that leasing residential property for use as a student or working-professional hostel qualifies for GST exemption. The ruling confirms that long-term residential use, not the lessee’s personal occupation, is decisive.
The Supreme Court ruled that leasing residential premises for hostels qualifies as renting for residence. GST exemption applies where the end-use is residential, even through intermediaries.
The Court held that presumptions under Sections 132(4A) and 292C of the Income Tax Act apply only to income-tax proceedings. GST authorities must independently assess evidence without borrowing statutory presumptions from another law.
The issue was whether ITC could be recovered from a bona fide recipient without first proceeding against the supplier. The key takeaway is that statutory procedure under Section 42 must be followed before reversing ITC.
The court held that ITC disclosed in the annual return cannot be rejected solely because it was missed in monthly returns. Appellate authorities must give clear reasons before denying such claims.
The court ruled that exporters making zero-rated supplies can claim refund of unutilized ITC even if suppliers ignored deemed export procedures. Refund cannot be denied when deemed export benefits were never availed.
The Court held that duty-paid items supplied directly to site are not includible when the final plant is immovable. The key takeaway is that excisability, not contract value, governs valuation.
The Court rejected a plea for GST cancellation after finding suppression of facts and false claims about business operations. The key takeaway is that writ relief is unavailable where conduct is deceptive.
The Court held that once scrutiny is closed with ASMT-12, no further demand can be raised on identical grounds. The key takeaway is finality of accepted scrutiny proceedings.
