The Tribunal accepted the DGAP report finding no extra ITC benefit after GST implementation and held that Section 171 was not violated.
The CCPA held that specific developmental claims such as early crawling and walking were misleading as they lacked scientific studies or quantified data. Disclaimers and testimonials were found insufficient to justify outcome-based advertising.
The Rajasthan High Court held that grant of affiliation is a statutory and regulatory function, not a business activity under the CGST Act. Affiliation fees were ruled not to constitute consideration, making GST levy unsustainable.
The Court reiterated that judicial review in contractual matters is limited to cases of arbitrariness, mala fides, or bias. Finding no such infirmity, it upheld the rejection of the technical bid.
Observing a 16-year litigation cycle, the Court deprecated the practice of remanding matters without clear findings. It mandated categorical directions and final adjudication rather than further reconsideration.
The High Court set aside a GST assessment order as no personal hearing was granted, even though notices were uploaded on the portal. The matter was remanded subject to 25% payment of disputed tax.
The Court permitted filing of a statutory appeal against a Section 73 GST assessment after rectification was rejected. Relief was granted on condition of depositing 25% of the disputed tax.
The Court sought explanation for delay in operationalizing the GSTAT even after members were appointed. It directed a senior-level affidavit detailing steps to make the Tribunal fully functional.
The High Court set aside cancellation of GST registration due to non-filing of returns and directed restoration upon payment of all statutory dues. The ruling emphasizes revenue interest and compliance.
The Supreme Court upheld the High Court’s ruling that no tax demand can be raised on an employee where TDS was deducted but not deposited. The SLP was dismissed on delay and merits.
