The court stayed a tax demand order where the confirmed demand exceeded the originally proposed amount, and allegations of violation of natural justice were raised.
The Uttarakhand High Court held that service of notice solely through the GST portal is invalid when the taxpayer’s registration has already been cancelled. Authorities must use other modes of service under Section 169.
The High Court held that refund of IGST paid on ocean freight cannot be rejected as time-barred when the levy itself has been declared unconstitutional. Authorities were directed to grant refund with interest.
The Court observed that the Tribunal granted partial relief without analysing whether the assessee had a strong prima facie case. The order was therefore remitted back for reconsideration of the interim application.
The tribunal held that disallowance under Section 14A cannot be made when the assessee has not earned any exempt income during the relevant year. The ruling reaffirmed that the provision applies only when exempt income actually arises.
The Bombay High Court set aside reassessment, demand, and penalty proceedings after finding that the notice under Section 148 was issued in the name of a company that had ceased to exist due to amalgamation.
The Karnataka AAR held that the exemption for housing society contributions must be calculated on a monthly basis per member. The ruling clarified that the threshold cannot be aggregated annually even if billing is done quarterly or annually.
The AAR held that corpus fund contributions collected by a housing association are advances for future services and constitute a taxable supply. GST becomes payable at the time of collection under the time-of-supply provisions.
The Karnataka AAR held that corpus fund contributions collected by an apartment association constitute a supply under GST as they represent advances toward future services. GST is therefore payable at the time of collection of the corpus fund.
The AAR held that the ITC restriction under Notification 08/2018 applies only to the used motor vehicles themselves. Dealers can claim ITC on refurbishment, marketing, rent, and other business expenses.
