The Authority held that consultancy services for a fire station and parking project were pure services provided to a local authority. Since they relate to municipal functions under Article 243W, the supply was declared GST-exempt.
The GST Appellate Tribunal held that Section 171 does not apply where the housing project began and was executed fully after GST implementation. It accepted the DGAPs finding of no profiteering and closed proceedings.
The Tribunal accepted the DGAP report after verifying that the developer passed on ITC benefits exceeding the computed liability. With the balance amount paid, no further action was required under Section 171 of the CGST Act.
The Supreme Court held that dismissal of a special leave petition in limine does not result in merger of the High Court judgment. A review petition before the High Court remains maintainable unless leave to appeal has been granted.
The Tribunal ruled that adjournment based on pending comments from the Assessing Officer requires a definite timeline. It stressed orderly conduct and procedural fairness in handling multiple connected appeals.
Observing that six out of ten heirs supported the nominee and only one objected, the Court restored the membership decision. It held that revisional interference was unwarranted in absence of eligibility dispute.
The Court quashed GST adjudication orders on excess ITC for violating Sections 75(4) and 75(6) due to absence of reasons and denial of hearing, directing fresh proceedings with proper particulars.
The High Court quashed the adjudication order after finding that the authority failed to consider uncontroverted submissions on valid tax invoices and GSTR filings, directing fresh hearing.
The Bombay High Court permitted videography of statements and allowed an advocate to sit at a visible but not audible distance during a Section 70 CGST inquiry. The relief was granted considering the petitioner’s medical condition and willingness to cooperate.
ITAT Mumbai held that even a small stock discrepancy can attract Section 69A if unexplained. Lack of supporting evidence led to confirmation of addition.
