The case examined whether assignment of programme copyright was a service or a sale. The Tribunal held that permanent transfer of copyright is a sale liable to VAT, not service tax.
The Tribunal held that revision under section 263 was invalid where the MAT adjustment arose mechanically from a transition amount already examined in an earlier year, and no fresh error was shown.
The Court held that the extended limitation period under Section 74 was prima facie invoked only for specific ITC allegations and not for all demands. Recovery was stayed as most claims appeared to fall outside the extended period.
The Tribunal held that remanding an assessment under the amended section 251(1)(a) is legally valid. The key takeaway is that appellate remand powers now have clear statutory backing.
The High Court set aside a GST demand where no show cause notice or hearing opportunity was given. The ruling reiterates that adjudication without due notice violates natural justice.
The court held that ITC disallowance under Section 16(4) became unsustainable due to retrospective statutory amendment and remitted remaining issues for fresh adjudication with conditional pre-deposit.
The High Court upheld dismissal of a GST appeal where the appellant failed to substantiate reasons for delay. The ruling reiterates that condonation requires proof of sufficient cause, not mere assertions.
The Tribunal held that while interest on enhanced compensation was taxable as per settled law, the exemption claim for land compensation required verification. The matter was remanded for fresh examination.
The court accepted medical treatment as an explanation for failure to file appeal in time but found it insufficient without conditions. The ruling underscores that relief can be granted while balancing procedural discipline through costs.
The court addressed denial of a GST refund arising from repeated deficiency memos on a leasehold transfer. It held that the refund must be processed promptly upon application, reinforcing accountability of tax authorities.
