The Gujarat High Court upheld reopening of assessment based on information received from the Kolkata Investigation Wing regarding alleged shell companies. The Court held that such information provided tangible material for forming a belief that income had escaped assessment.
The case concerned reopening of completed income tax assessments based on information received from DRI and Central Excise authorities. The Delhi High Court held that such information constituted tangible material sufficient to justify reassessment proceedings.
The case concerned a penalty order arising from alleged quantity discrepancies and missing supporting documents. The Supreme Court upheld the High Courts view that factual issues should be examined by the appellate authority rather than through writ proceedings.
The Division Bench held that issues relating to weight discrepancy and penalty involved disputed questions of fact. The Court ruled that such matters should be decided through the statutory appellate mechanism rather than in writ proceedings.
The case concerned a challenge to a detention and penalty order passed under Section 129(3) of the CGST Act. The High Court refused to interfere, holding that the petitioner had an effective appellate remedy under Section 107.
The Kerala AAAR held that various packaged curries, rice products, and meat-based preparations are classifiable under HSN 21069099. The ruling emphasized that the classification must be based on the nature of the final ready-to-eat product rather than individual ingredients.
The Kerala AAAR held that fees paid to convert wetland into dry land are subject to GST under reverse charge. The Authority ruled that land conversion is distinct from land improvement and is not covered by the Panchayat-function exemption under Article 243G.
The authority found that the underlying GST dispute had already been addressed in adjudication proceedings. To maintain judicial propriety, it declined to record findings on exemption eligibility.
AAAR Goa declined to examine fresh arguments on taxability and upheld the reverse charge liability on charges collected by Goa PWD. The authority held that new issues cannot be raised for the first time at the appellate stage.
The Goa AAAR held that drinking water supplied through tankers to IIT Goa students is GST-exempt because the exclusion for purified water had already been removed from Entry 99. The ruling emphasizes that the amended notification must be applied for supplies made after 18 July 2022.
