The Tribunal held that the contractor failed to fully pass on GST input tax credit benefits under Section 171. It directed refund of ₹9.36 lakh proportionate amount with interest for completed work.
The Tribunal held that once records were audited and within departmental knowledge, extended limitation under Section 73 could not be invoked again, rendering the demand time-barred.
CAAR Mumbai ruled that 176 customized aircraft components are classifiable under CTH 88073000 as Other parts of aeroplanes. The Authority held that the goods are exclusively designed for aircraft use and are not parts of general use under Section XVII Notes.
CAAR Mumbai refused to issue a fresh ruling on roasted areca nut classification, holding that the issue was already decided by the Madras High Court. The statutory bar under Section 28-I(2) of the Customs Act was applied.
Pursuant to High Court observations and fresh investigation, GSTAT held that the developer did not gain additional ITC benefit warranting price reduction.
GSTAT held that proceedings under Section 74 could not be sustained in absence of fraud or suppression and remanded the matter for fresh determination under Section 73 by the Proper Officer.
ITAT upheld revision under Section 263 after finding that the AO failed to verify the taxability of ₹669 crore received by a trust under Section 56(2)(x), rendering the assessment erroneous and prejudicial.
The Tribunal held that the scope of enquiry at the registration stage is limited to objects and genuineness of activities. The application was remanded after the trust undertook to delete clauses permitting overseas fund use.
The Calcutta High Court set aside the Single Judge’s order quashing a provisional attachment, holding that the matter had become academic after confirmation under Section 8(3) of the PMLA. The Court emphasized that parties must pursue statutory appellate remedies.
The Court partly allowed the writ petition, noting that the petitioners claim was found genuine upon verification. Authorities were directed to reconsider restoration of GST registration from the original date.
