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.
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.
