The High Court ruled that reopening under Sections 147 and 148 was unsustainable because the Assessing Officer’s reasons amounted only to suspicion and not a valid reason to believe income had escaped assessment.
Telangana High Court directed GST authorities to accept a physical revocation application where the GST portal no longer permitted online filing due to expiry of limitation. The Court granted relief after noting that registration was cancelled for non-filing of returns.
The Madras High Court held that penalties under Section 122 of the CGST Act must equal the ineligible ITC availed or passed on in circular trading cases. The Court ruled that the Rs.10,000 limit cannot apply where the statute uses the phrase “whichever is higher.”
The Jodhpur ITAT held that penalty under Section 272A(1)(d) could not survive where the Assessing Officer completed scrutiny assessment under Section 143(3) after considering replies and documents furnished later by the assessee.
The Delhi ITAT held that informal WhatsApp conversations without corroborative evidence cannot establish unexplained investment under Section 69A. Since no excess jewellery, invoices, or payment proof were found, the addition was deleted.
The Gujarat AAR refused to answer questions regarding documentary proof and invoice endorsement for SEZ zero-rated supplies. The Authority held that such issues do not fall within the categories permitted under Section 97 of the CGST Act.
The Gujarat AAR held that AAC bricks cannot be classified under Chapter 69 as ceramic products because the autoclaving process does not satisfy the firing requirement prescribed for ceramic goods. The ruling classified AAC bricks under Heading 6810 as articles of cement or concrete.
Gujarat AAR held that ITC on construction of a concrete VCV tower used for EHV cable manufacturing is admissible because the structure functions as foundational and structural support for plant and machinery under Section 17 of the CGST Act.
The Gujarat AAR held that black mineral water containing added minerals but no sugar, sweeteners, or flavouring is classifiable under HSN 22011010. The ruling confirms applicability of 5% GST under Entry 146 of Notification No. 09/2025.
Gujarat AAR held that input tax credit on goods and services used for constructing a CCV Tower was admissible as the structure formed an essential structural support for manufacturing machinery. The ruling clarified that such support systems are covered within “plant and machinery” under Section 17(5) of the CGST Act.
