The High Court held that international roaming services are supplied to foreign telecom operators who pay consideration, not to individual subscribers. Since the recipient is located outside India, the services qualify as export, making the refund admissible.
The Court held that Section 119(2)(b) empowers condonation to avoid genuine hardship and rejected a hyper-technical denial of tax benefit. Delay in filing Form 10-IC was condoned and Section 115BAA benefit restored.
Reiterating limits under Sections 73 and 74, the court ruled that combining several tax years into one GST notice is legally impermissible, though fresh notices may be issued lawfully.
The Bombay High Court upheld the ITAT’s decision to admit an additional TP ground allowing reconsideration of AEs as the tested party. It held that no substantial question of law arose where the Tribunal remanded the issue for fresh factual examination.
The High Court set aside the assessment after finding that the order was passed before the scheduled video hearing. The ruling underscores that granting a requested personal hearing under Section 144B is mandatory.
The court held that once all GST dues, interest, and penalties are cleared, authorities must consider revocation of cancellation. Permanent cancellation after compliance was found unjustified and contrary to the statutory scheme.
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 issue was whether reassessment proceedings could continue when sanction was granted by an incorrect authority. The Court ruled that lack of approval from the designated authority vitiated the entire reassessment.
The Court held that adjusting refunds beyond 20% of a disputed penalty during a pending appeal violates CBDT instructions and ordered refund of the excess amount.
The court held that Section 74 of the CGST Act does not permit consolidated show cause notices for multiple financial years. Notices clubbing different tax periods were therefore set aside.
