Provisional attachment time-limit: statutory one-year expiry ends bank account attachments under GST, bringing immediate relief to taxpayers
Provisional attachment of a taxpayer's bank account under the CGST provision ceases to have effect after the expiry of one year from the date of the attachment order; attachments exceeding that statutory period are not operative and the court set aside an order that had continued beyond the one year term. (AI Summary)

Burden of proof for input tax credit: purchasing dealer must prove transaction genuineness or forfeit the credit.
Entitlement to Input Tax Credit depends on the purchasing dealer proving genuineness of transactions; invoices and payments alone are insufficient. The KVAT Act places the burden on the dealer to demonstrate actual purchases through corroborative evidence of physical movement and delivery. False documents used to support claims attract enhanced penalties after an opportunity to show cause, and authorities may deny credit where seller details, delivery particulars, freight evidence, acknowledgements and payment trails are not furnished. (AI Summary)

Rectification under GST requires timely error identification; revenue directed to dispose rectification application within three months.
The court addressed rectification under the GST rectification regime, noting taxpayers must identify an error apparent within the specified filing window and that rectification is barred after a six month limitation except for clerical or arithmetical errors arising from accidental slips or omissions. The court directed the revenue to dispose of the pending rectification application within three months from receipt of the high court order, imposing an expedited disposal deadline in that instance. (AI Summary)

Credit card tax payments can yield rewards but carry processing fees and credit score risks if balances are not repaid promptly.
Paying taxes by credit card provides convenience, rewards potential, and enhanced payment security but entails processing fees and interest charges; increased credit utilization may harm credit scores. Processing fees for individual personal tax payments are not tax deductible, though businesses may deduct such fees as business expenses. Taxpayers should weigh fee levels, reward value, and their ability to repay balances to determine whether credit card payment is fiscally appropriate. (AI Summary)

Deemed exports: domestic supplies treated as exports enabling duty relief and refund claims under prescribed eligibility and procedural rules.
Deemed Exports treat specified domestic supplies as exports, permitting duty-free import of inputs under Advance Authorisations, refunds under the Deemed Export Drawback mechanism, and Terminal Excise Duty refunds for eligible excisable goods. Eligibility covers supplies to authorised export-oriented units, contractor supplies for internationally funded projects, and supplies under International Competitive Bidding for approved government projects. Claimants must submit ANF-7A with supporting certifications or tender documents and observe completion, payment realization and filing timelines; special procedures apply for certain fuel supplies. (AI Summary)

Supervisor not a workman: supervisory duties and salary threshold exclude industrial dispute protections, termination upheld.
Characterization as a workman depends on the principal nature of duties and applicable salary threshold; supervisory duties and administrative appointments supported exclusion from the statutory workman definition. The employer's payment in lieu of notice, accepted and encashed by the employee, negated procedural irregularity in termination and justified setting aside tribunal-ordered reinstatement and back wages. (AI Summary)

Date of online filing treated as appeal filing date when the order is uploaded on the common portal, clarifying appeal timelines.
When the order appealed against is uploaded on the common portal, the date of online presentation of FORM GST APL-01 is the date of filing the appeal and the date of issuance of the provisional acknowledgment is operative; the obligation to submit a self-certified hard copy applies only where the order is not on the portal, and failure to submit such copy within seven days makes the submission date the date of filing. (AI Summary)

Provisional attachment authority: Principal Additional Director DGGI can order bank account attachment, subject to Commissioner review.
The Principal Additional Director General, DGGI, is empowered to pass provisional attachment orders under Section 83, including bank account attachment and Electronic Credit Ledger blocking, because Notification No. 14/2017 invests specified DGGI officers with central tax powers equivalent to Commissioner authority; objections filed by the taxpayer under the rules must be decided by the Commissioner expeditiously. (AI Summary)

Arbitrability of lease disputes: statutory eviction powers do not displace contractual arbitration, claims proceed to arbitration.
The Public Premises Act does not displace contractually based disputes arising during the subsistence of a lease; claims about renewal rights and rent revisions depend on interpretation of the lease and fall within an arbitration clause. The court held that eviction powers under the Public Premises Act do not bar or overlap the scope of arbitration for such contract-derived claims. At the appointment stage the court's role is limited to prima facie scrutiny of the existence and formal validity of an arbitration agreement, leaving substantive contested objections to the arbitral tribunal. (AI Summary)

Invoice Management System improves ITC reconciliation and enables auto-populated returns, changing GST filing and validation procedures.
The Invoice Management System (IMS) enables taxpayers to accept, reject or pend supplier invoices to reconcile records and secure correct Input Tax Credit (ITC); IMS actions will feed into auto-generated statements such as GSTR-2B and the pre-filled GSTR-3B. GSTN advisories indicate progressive auto-population of eligible ITC from GSTR-2B into GSTR-9/9C, schedules for GSTR-2B generation, provision of a system-generated pre-filled GSTR-3B, and a planned restriction on amendments to auto-populated liabilities, with ITC locking to follow after IMS issues are resolved. (AI Summary)

ITC eligibility for employer provided women transport limited to mandated late shift journeys, subject to Section 16 conditions.
ITC on leasing, renting or hiring of motor vehicles is allowable only where the employer is legally obliged to provide transport, and then solely for tax paid on transport provided to women employees arriving or leaving between 8 pm and 6 am; such availment is subject to the eligibility and documentary conditions in Section 16 of the CGST Act and is temporally limited to periods from the state notification dated May 28, 2019 onwards. (AI Summary)

Product classification as textile fabric under tariff rules reduces GST liability and permits refund for excess tax paid.
The Gujarat High Court held that geo membrane produced by weaving polyester/HDPE strips is classifiable as a textile product under Tariff Chapter 59 and not as an article of plastic under Chapter 39. The Court quashed the AAR decision, remitted the matter for fresh consideration, directed re examination of relevant circulars and trade notices, required the authority to address discrimination complaints and to apply the tax treatment appropriate to the textile classification, including refund of excess tax paid. (AI Summary)

Timely submission of resolution plans is decisive; late plans may be rejected and cannot overturn a liquidation decision.
A resolution applicant must deliver its resolution plan to the Resolution Professional by the last date and time set in Form G or as extended by the Committee of Creditors; plans received after that cutoff may be rejected by the RP without being placed before the Committee. Late submission cannot be remedied by after-hours delivery or subsequent couriering, and if the Committee considers timely plans and resolves liquidation, a belated plan will not be admitted. (AI Summary)

Input tax credit utilization: interest arises only when wrongly availed ITC has been utilized, not when reversed before use.
Interest under the GST regime is leviable only where wrongly availed input tax credit has been both availed and utilized; a voluntary reversal by debiting the electronic credit ledger via Form GST DRC-03 made before initiation of proceedings or issuance of a show cause notice demonstrates non-utilisation and therefore precludes the charging of interest. Payment of interest and penalty must be made from the electronic cash ledger, and procedural rules require communication of the determination before assessment proceedings commence. (AI Summary)

Order against deceased person nullity - proceedings must target legal heirs or estate, notices may go to attorney-holder.
An order issued in the name of a deceased GST registrant is a nullity and cannot conclude proceedings against the dead person; statutory provisions permit enforcement against legal heirs or the estate but do not validate assessment orders addressed to a deceased individual. Notices and proceedings must be directed to legal heirs, representatives, or authorised agents, and service on a legal heir holding power of attorney may be treated as effective notice for all heirs. (AI Summary)

Adjudication: ensure independent, evidence based, transaction wise determinations avoiding revenue target bias to uphold equity and quality.
Adjudication under GST requires adjudicating authorities to make independent, evidence based, transaction wise determinations, following statutory ingredients and procedural prerequisites, not extrapolation or revenue targets. Authorities must rely on factual investigation reports as supporting material, safeguard intellectual independence, and apply standards of fairness and equity to prevent target driven demands, litigation proliferation and erosion of taxpayer confidence. (AI Summary)

Tax Deduction on Salary: Contractual payments to retired teachers treated as salary, not professional fees, for TDS purposes.
Payments to retired professors, doctors and contractual teaching personnel made from the salary head and governed by university control and reservation policy constitute salary for TDS purposes and are to be treated under Section 192 rather than as professional fees under Section 194J. Stipends/fellowships to research personnel that qualify as scholarships or fellowships under the relevant exemption framework are excluded from TDS under Section 10(16). (AI Summary)

CA/CMA certification for input tax credit reversal required for post sales discounts, with judicial review directed to assess the mandate.
The circular requires procurement of a CA/CMA certificate from recipients to prove reversal of input tax credit for post sales discounts until portal verification exists; the certificate must include credit note and invoice details, ITC reversal amounts, documentary references to the reversal mechanism and a UDIN. For cases below the circular's monetary threshold, an undertaking from the recipient is permissible instead of a CA/CMA certificate. The High Court issued notice on the writ petition challenging this requirement and directed the revenue to address the issue during proceedings on discount valuation under GST. (AI Summary)

Promissory estoppel and legitimate expectation denied as turnover-based incentive lawfully replaces prior budgetary IGST reimbursement.
Replacement of a budgetary reimbursement scheme with a turnover-based incentive scheme does not engage promissory estoppel or legitimate expectation where no clear, unequivocal promise induced detrimental reliance and where both schemes serve the same incentive objective; administrative replacement of one incentive by another that continues comparable benefit is a permissible exercise of discretion, subject to periodic viability review by the finance authority. (AI Summary)

GST applicability on affiliation services clarified; select exemptions and past-period liabilities regularised as tax-paid.
CBIC circulars clarify GST treatment and past-period regularisation: affiliation services by universities and educational boards are taxable though government-owned school affiliation is exempt and regularised as is where is; DGCA-approved flying training courses with mandatory completion certificates are exempt; helicopter passenger transport is differentiated by seat-share and charter operations with seat-share liabilities regularised as is where is. Ancillary services of Goods Transport Agencies supplied during transportation form a composite supply; otherwise they are independent supplies. Import of services by foreign airlines from related persons without consideration is exempt and regularised as is where is. Preferential location charges and electricity utility support services are treated as ancillary to main supplies and regularised accordingly. (AI Summary)