The AAR held that Dry Citrate Powder used in haemodialysis is not an instrument or apparatus under Chapter 90. It was classified under HSN 29181590 as an organic chemical, attracting 18% GST.
The Gujarat AAR held that an IIM established by Parliament is a specified person under Section 51 due to substantial Central Government control. TDS must be deducted when contract value exceeds ₹2.5 lakh.
The Tribunal held that additional ITC benefits under GST were not passed on to homebuyers across three projects. The builder must refund ₹98.72 lakh with interest under Section 171 of the CGST Act.
GSTAT directed the DGAP to recompute the profiteered amount after noting that only the services component of the ₹89 crore pre-GST value was considered. A revised report under Rule 133(2A) must be filed within one month.
The Tribunal directed DGAP to re-examine calculation issues after the Respondent challenged the method of computing profiteering. Questions on service ITC deduction and price comparison require fresh scrutiny.
The Gujarat High Court granted bail in a GST ITC fraud case, noting that investigation was complete and the charge-sheet filed. Continued custody was held unnecessary at this stage.
The Court held that an appeal filed nearly three years after the original order was barred by limitation under Section 107 of the CGST Act. Uploading the order on the GST portal was deemed valid service.
The Supreme Court issued notice on whether delay in filing ITR can be condoned under Section 119(2)(b). The High Court had refused relief, holding that internal director disputes do not constitute genuine hardship.
The Supreme Court upheld the High Court’s refusal to interfere with condonation of 116 days’ delay and stay of disobedience proceedings, finding no arbitrariness in the exercise of discretion.
The Court upheld condonation of 116 days’ delay in filing revision, holding that internal decision-making in a large organization constituted sufficient cause and warranted limited appellate interference.
