PCIT Vs Sandeep Chandak (Allahabad High Court) These income tax appeals arose from a common order dated 02.01.2017 passed by the Income Tax Appellate Tribunal (ITAT), Lucknow, for the Assessment Year 2014–15, by which penalties imposed under Section 271AAB of the Income-tax Act, 1961 were set aside. The appeals before the Allahabad High Court were […]
The High Court declined to interfere with a GST show cause notice and order, holding that effective statutory appellate remedies were available and should be pursued.
The High Court ruled that uploading a notice on the GST portal constitutes valid service under Section 169. The challenge on grounds of violation of natural justice was rejected.
The High Court set aside the revisional order as it failed to consider high-pitched assessment and hardship. The matter was remanded for fresh consideration under binding instructions.
The Court held that ITC earlier denied as time-barred cannot stand after the retrospective relaxation under Section 16(5), reinforcing substantive credit rights.
The Authority ruled that medicines, consumables, and implants supplied to inpatients are inseparably linked to treatment and form a composite supply of healthcare services. As the principal supply is exempt, no GST is payable on such inpatient supplies.
Authority held that battery energy storage operations only store and return electricity and do not qualify as power generation. As a result, GST exemptions for electricity supply were denied and 18% tax was applied.
Without entering into classification or tax rate issues, the Authority held the application to be beyond its statutory scope. The ruling underscores strict limits on advance ruling jurisdiction.
The AAR declined to admit the application as scrutiny and adjudication on the same issue had already commenced. It held that advance rulings cannot be sought once proceedings are pending or decided.
The AAR held that a construction site with sufficient permanence and resources constitutes a fixed establishment. As a result, the contractor must obtain GST registration in the State where the site is located.
