The issue was whether addition based on assumed production yield is valid. The Court held that without supporting evidence, such additions are unsustainable and cannot justify rejection of books.
The authority held that electricity is not fuel denying concessional GST rates for electric bus rentals. The key takeaway is that such services fall under the residual entry and attract 18% GST
The Supreme Court held that provisional attachment under GST law ceases once a final adjudication order is passed. The key takeaway is that such attachment cannot continue beyond the conclusion of proceedings.
Supreme Court in ACIT vs Marico Ltd held that reassessment under Section 148 is invalid where the Assessing Officer had already examined the issue in original assessment proceedings, reaffirming that reopening on a mere change of opinion is without jurisdiction.
The case examines whether additional ITC benefit post-GST was passed to buyers. The Tribunal held that failure to reduce prices amounted to profiteering, requiring refund with interest.
The issue was whether a refund rejection without hearing is valid. The Court held that ex parte orders violating procedure are unsustainable and restored the application for fresh consideration.
The issue was whether a vague notice could justify cancellation of GST registration. The Court held that lack of material particulars invalidates the notice and order, leading to restoration of registration.
The Authority declined to hear the case as the applicants address fell outside its jurisdiction. It held that jurisdiction must be determined strictly based on the address provided.
The case examined whether interest earned from co-operative banks qualifies for deduction under Section 80P(2)(d). The Tribunal held that co-operative banks are also co-operative societies, making such income eligible.
The issue was whether a notice issued before filing of return satisfies Section 143(2) requirements. The Tribunal held such notice is invalid, rendering the assessment void ab initio.
