The Authority ruled that solid waste management services provided to a Gram Panchayat qualify as exempt “pure services” under Notification 12/2017 as they relate to sanitation functions under Article 243G.
The Karnataka AAR held that corpus funds collected by apartment associations are advances for future services and therefore constitute consideration under GST. Tax becomes payable at the time of collection.
The AAR held that questions relating to refund of accumulated input tax credit under the inverted duty structure fall under refund provisions and cannot be decided through advance ruling.
The Court held that a single show cause notice under Section 74 of the CGST Act cannot cover multiple financial years. Such consolidation violates the statutory limitation structure and prejudices the assessee’s rights.
The DRT Karnataka allowed recovery of ₹99.81 lakh after the borrower failed to appear and the bank’s documents proved the loan, hypothecation, and default. The tribunal granted recovery with 12% simple interest.
The tribunal held that installation and HVAC works involved supply of materials such as piping and wiring on which VAT was paid. Therefore, the contracts qualified as works contract service and not pure service.
The Court held that assignment of leasehold rights in an industrial plot amounts to transfer of benefits arising from immovable property and does not constitute a supply of services under GST.
The Allahabad High Court held that interest cannot be imposed in an adjudication order if it was not specified in the show cause notice. Such action violates Section 75(7) of the GST Act.
The Punjab and Haryana High Court held that authorities cannot block input tax credit beyond the balance available in the Electronic Credit Ledger. Rule 86A allows restriction only on credit actually available at the time of invocation.
The Delhi High Court held that the Assessing Officer cannot deny refund interest by attributing delay to the assessee. The decision clarified that only higher authorities specified in Section 244A(2) can determine such delay.
