The Court set aside a show cause notice issued for multiple years in a single proceeding. It held that the GST law requires separate assessment for each financial year. The key takeaway is that consolidation of tax periods is not permissible under Section 74.
The ITAT held that the Assessing Officer wrongly compared dissimilar email marketing services to determine excess payment. The ruling clarifies that only comparable services can be used for arm’s length evaluation, leading to deletion of the addition.
The issue was whether multiple medical bills constituted a single transaction under Section 269ST. The Tribunal held that separately billed services are independent transactions, so penalty was not justified.
The case examined whether the accused could disprove liability under Section 138. The court upheld conviction as the presumption remained unrebutted and evidence supported the complainant’s claim.
The authority analysed whether an industrial plant is movable or immovable. It held that the plant, installed for long-term use and not marketable as a whole, is immovable property. Consequently, ITC on related inputs was denied.
The applicant sought clarity on refund eligibility after filing NIL claims but later withdrew the application citing procedural confusion. The authority disposed of the matter without ruling on merits.
The Authority held that rebates received from a bank on corporate card usage do not constitute a supply under GST law. Since there is no quid pro quo or consideration, such transactions are treated as money and are not taxable.
The Authority examined GST applicability on second-hand car sales but denied clear relief due to insufficient documentation. It held that margin-based valuation is conditional and requires strict compliance with Rule 32(5) and notification provisions.
The ruling addressed classification of biodiesel-HSD blends based on petroleum content. It held that classification depends on whether petroleum oil exceeds or falls below 70%.
The Authority ruled that pure labour services for construction of standalone residential units are exempt under GST. The decision is based on fulfillment of conditions under Notification 12/2017, including absence of material supply and applicability to single residential units.
