The issue was whether summons under Section 70 trigger formal GST proceedings. Courts held that summons are part of inquiry only, with proceedings commencing later through statutory notices.
The Tribunal held that restricting TDS credit at the CPC stage is unsustainable when Form 26AS supports the claim. Full credit must be allowed after verification under Section 199 and Rule 37BA, ensuring income–TDS linkage.
The Supreme Court held that directing time-bound investigations should be exceptional and only where undue delay or stagnation is evident, preserving investigative autonomy while protecting Article 21 rights.
The ITAT held that professional lapse by a Chartered Accountant is a sufficient cause, condoning an 85-day delay and restoring the appeal.
Highlights the most common GST triggers for online sellers, including GSTR mismatches, ITC issues, and credit note errors, helping businesses prevent notices and penalties.
The Tribunal held that section 54F does not require submission of a completion certificate. The key takeaway is that actual investment and timely construction, supported by evidence, are decisive.
The case questions how data protection rules can operate when the parent Act is admittedly unenforced. It underscores that subordinate legislation cannot survive without statutory commencement.
The Tribunal held that once TDS is reflected in Form 26AS and deposited with the government, credit cannot be denied merely on technical grounds.
ITAT Delhi held that mere Whatsapp messages showing demand do not justify Section 69A additions unless actual receipt of money is proved.
The Supreme Court ruled that leasing residential premises for hostels qualifies as renting for residence. GST exemption applies where the end-use is residential, even through intermediaries.
