The Bombay High Court held that the Appellate Authority could not reduce transitional credit by relying on MVAT mismatch figures outside the scope of Section 140 of the MGST Act. The matter was remanded for fresh consideration of the transitional credit claim.
The AAAR observed that customers were only informed about an unspecified Transporter facilitated through the e-commerce platform. It held that absence of certainty regarding the contracting party weakened the claim of an independent GTA service.
The Punjab and Haryana High Court set aside a GST demand order after holding that service through affixation without exhausting other statutory modes violated Section 169 of the CGST Act. The ruling emphasizes strict compliance with notice service requirements before raising tax demands.
The Bombay High Court quashed a GST registration cancellation order after finding that the show cause notice contained no reasons. The Court held that orders lacking reasons violate principles of natural justice and are legally unsustainable.
ITAT Mumbai held that a company engaged in publishing platforms, software solutions, and product development could not be compared with a limited-risk captive ITES service provider. Exclusion of the comparable eliminated the transfer pricing adjustment.
The CESTAT Mumbai held that placement fees collected from students by educational institutions are not taxable under manpower recruitment service. The Tribunal ruled that no consideration flowed from employers, which is essential under the charging provision.
Tribunal found the DRP’s order cryptic and lacking proper analysis on similarity of business activities between the assessee and selected comparables. Fresh examination was directed regarding comparability and ALP computation.
CESTAT Mumbai held that recovery proceedings and penalty were unsustainable where inadmissible CENVAT credit was reversed before issuance of notice and remained unutilised due to sufficient credit balance.
The ITAT Surat held that bank transactions reflected cheque discounting business activity and could not be fully treated as unexplained cash credits under Section 68. Only estimated commission income and profit were sustained.
Assessee argued that conclusions drawn from a 2005 survey on liaison offices could not be applied mechanically to later branch office structure. ITAT directed fresh examination of branch office’s actual functions and activities.
