The Court held that issuing a single GST notice covering several financial years is without jurisdiction under Section 74. Each tax period must be assessed separately.
The appellate authority held that underground natural gas pipelines are immovable property. ITC on goods and works contract services used for their construction was ruled to be blocked under Section 17(5).
The appellate authority held that centralized procurement and distribution support for free medicines constitutes pure services. As the activity is linked to public health functions, GST exemption under Notification 12/2017 was granted.
The Appellate Authority held that repair and maintenance services invoiced and controlled by the head office do not require separate State registration merely because engineers perform services locally.
The Tribunal held that where the input tax credit ratio reduced in the post-GST period, no additional benefit accrued to the developer. Consequently, no profiteering under Section 171 was established.
The Tribunal held that increasing base prices after a GST rate reduction defeated the statutory mandate of Section 171. Profiteering was confirmed as the benefit of tax reduction was not passed on to consumers.
The competition regulator found a prima facie case that large-scale cancellations followed by higher fares may amount to abuse of dominance. A detailed investigation has been ordered to examine unfair pricing and restriction of services.
The tribunal held that a debt recovery tribunal cannot reject a counter-claim after a binding appellate remand. Orders bypassing affirmed appellate directions and natural justice were set aside.
The Court held that delay in filing Form 10-IC could not be rejected where the return form itself lacked a functional option field. Substantive compliance with Section 115BAA was found sufficient to grant the concessional tax rate.
The Court held that once late fees are imposed for delayed filing of returns under Section 47, a general penalty under Section 125 cannot be added. The ruling clarifies the mutually exclusive application of these penalty provisions.
