Calcutta High Court held that Bending and Bundling services cannot be claimed under the heading Clearing and Forwarding Services. Accordingly, demand of service tax under tax bracket of Clearing and Forwarding services to that extent quashed.
Madras High Court held that affiliation fee collected by the Universities does not fall within exemption hence such fees collected by the University from the Colleges as affiliation fees is amenable for levy of GST.
The High Court quashed recovery proceedings for ITC reversal, holding that mere non-deposit of tax by the supplier is insufficient without proof of collusion, fake invoices, or lack of bona fides.
The Court reaffirmed that lease rent paid for use of land qualifies as “rent” under Section 194I. Revenue’s appeals were dismissed in light of binding precedent.
The Court held that Section 73 requires a minimum three-month gap between show cause notice and final order. Orders passed within a shorter period were quashed as violative of natural justice.
The High Court ruled that GST adjudication orders must contain detailed facts and reasons. Summary notices and orders lacking particulars were set aside as legally unsustainable.
Karnataka High Court held that refund of accumulated Input Tax Credit in case where the input and output tax are the same is allowed. Accordingly, order is liable to be set aside and refund claim deserved to be allowed.
Bombay High Court held that notice u/s. 148 of the Income Tax Act issued after obtaining sanction under section 151 from the non-competent authority is invalid and not sustainable in law. Accordingly, notice is liable to be quashed and petition is allowed.
The Calcutta High Court set aside the Single Judge’s order quashing a provisional attachment, holding that the matter had become academic after confirmation under Section 8(3) of the PMLA. The Court emphasized that parties must pursue statutory appellate remedies.
The Court partly allowed the writ petition, noting that the petitioners claim was found genuine upon verification. Authorities were directed to reconsider restoration of GST registration from the original date.
