The tribunal held that failure to reduce ticket prices after a GST rate cut amounted to profiteering and upheld recovery of the excess amount. The ruling clarifies that tax benefits must be passed on through commensurate price reduction.
The High Court held that a single notice covering several financial years violates Section 73 of the CGST Act. Each assessment year must be proceeded against independently within its own limitation period.
The issue concerned classification of a beverage processing aid containing Polysorbate 65. The Authority held that it met Chapter 34 criteria and classified it as a non-ionic organic surface-active agent.
The Authority rejected the application as the applicant failed to rectify notified deficiencies despite reminders. The ruling underscores that procedural compliance is mandatory before an advance ruling can be considered on merits.
The authority examined whether a flaxseed-based extract was a medicament or a vegetable extract. It ruled that a single plant extract with inert carriers, imported in bulk, falls under Heading 1302 as a vegetable extract.
The ruling examined whether a microencapsulated iron product should be treated as a chemical preparation or a food supplement. It held that products with nutritive value used for human consumption fall under Heading 2106.
The tribunal held that the reassessment notice issued by relying on COVID-era extensions was invalid due to procedural lapses. As a result, the entire reassessment and addition were set aside.
The dispute concerned whether internal road works were taxable at 12% or 18% under GST. The High Court set aside the higher rate levy on road works and directed reassessment after considering the public road certificate.
The issue concerned an incorrect prayer reproduced in an appellate order. The Tribunal allowed correction and directed insertion of the proper prayer from the application.
The Tribunal held that for years where assessments were already completed, additions under Section 153A cannot survive without incriminating material found during search. Large additions based on third-party statements and assumptions were therefore deleted.
