The tribunal held that disallowance under Section 14A cannot be made when the assessee has not earned any exempt income during the relevant year. The ruling reaffirmed that the provision applies only when exempt income actually arises.
The Bombay High Court set aside reassessment, demand, and penalty proceedings after finding that the notice under Section 148 was issued in the name of a company that had ceased to exist due to amalgamation.
The Karnataka AAR held that the exemption for housing society contributions must be calculated on a monthly basis per member. The ruling clarified that the threshold cannot be aggregated annually even if billing is done quarterly or annually.
The AAR held that corpus fund contributions collected by a housing association are advances for future services and constitute a taxable supply. GST becomes payable at the time of collection under the time-of-supply provisions.
The Karnataka AAR held that corpus fund contributions collected by an apartment association constitute a supply under GST as they represent advances toward future services. GST is therefore payable at the time of collection of the corpus fund.
The AAR held that the ITC restriction under Notification 08/2018 applies only to the used motor vehicles themselves. Dealers can claim ITC on refurbishment, marketing, rent, and other business expenses.
The Authority ruled that solid waste management services provided to a Gram Panchayat qualify as exempt “pure services” under Notification 12/2017 as they relate to sanitation functions under Article 243G.
The Karnataka AAR held that corpus funds collected by apartment associations are advances for future services and therefore constitute consideration under GST. Tax becomes payable at the time of collection.
The AAR held that questions relating to refund of accumulated input tax credit under the inverted duty structure fall under refund provisions and cannot be decided through advance ruling.
The Court held that a single show cause notice under Section 74 of the CGST Act cannot cover multiple financial years. Such consolidation violates the statutory limitation structure and prejudices the assessee’s rights.
