Court held that GST remains payable if services were rendered, even without payment. It remanded matter for fresh consideration as taxpayer failed to provide adequate evidence.
Court ruled that a demand order without an officer’s signature remains valid when Form GST DRC-07 contains full officer details. It also held that rectification cannot be rejected without providing a personal hearing.
Court held that a consolidated SCN covering different financial years violates Section 73 and renders related demand orders void. Fresh notices may be issued within extended limitation.
The Court held that GST registration cannot be cancelled merely for non-filing of returns if the taxpayer has fully paid the tax, interest, and late fees. Authorities must permit return filing and revoke cancellation upon compliance.
The Court held that authorities cannot take coercive steps against taxpayers in a fake ITC investigation if they participate fully in the inquiry. Cooperation ensures protection from arrest or similar actions.
The Court held that authorities must provide a personal hearing before issuing adverse GST orders under Section 73. Failure to follow Section 75(4) violates natural justice and renders the order unsustainable.
The Court will review whether ITC can be refused when the seller’s registration was valid on the transaction date but cancelled later. The case also highlights issues of natural justice and procedural fairness.
AAR rules that ITC is admissible on cables, switchyards, and related services used for electricity transmission to factory premises, even when installed outside.
AAR rules that blends of cotton seed oil cake and de-oiled cake retain original characteristics and must pay 5% GST, not exempt under cattle feed provisions.
The AAR held that invoice value applies for supplies to related persons eligible for full ITC, while unrelated supplies follow transaction value. Transportation services to unregistered persons were ruled exempt from GST.
