The Court ruled that filing GSTR-3B returns and paying tax nullifies best judgment assessment orders under Section 62. Interest liability for delayed payment, however, was left intact.
The tribunal accepted an area-based methodology for computing profiteering in a housing project, rejecting turnover-linked calculations. The ruling confirms that uniform per-square-foot benefit must be passed on to all eligible buyers.
A slight increase in post-GST ITC was held to amount to profiteering when not passed on. The tribunal directed refund of the quantified benefit with interest to eligible buyers.
The Court held that a final GST adjudication order passed within three months of the show cause notice violates Section 73 of the CGST Act. Orders issued without granting the statutory minimum response period were declared unsustainable.
CESTAT held that local transportation of goods, even with incidental loading, cannot be taxed as cargo handling when contracts are divisible. The service tax demand and penalty were therefore set aside.
The issue was whether a final assessment could stand when objections were filed before the DRP but not considered by the AO. The Court ruled that such an order violates the scheme of section 144C and must be set aside.
The Court held that interest under reverse charge cannot be recovered without prior adjudication. Coercive recovery was set aside as the liability was not an admitted tax.
The issue was a municipal demand raised without prior notice. The Court accepted the authority’s statement to treat it as a show cause notice and ensure a hearing before any final decision.
The issue was whether reassessment could proceed when financial statements were not called for despite the taxpayer’s willingness to furnish them. The court set aside the notice, holding that lack of proper opportunity vitiated the reopening.
The Tribunal examined whether repayment of earlier loans could be taxed as unexplained money. It held that once loans were accepted as genuine and repayment sources were explained, no addition could survive.
