Supply of warehoused goods not taxable when moved to bonded warehouse under MOOWR scheme before home consumption.
Transfers of imported goods stored in a 3P FTWZ sold on an "as is where is" basis to an OEM's MOOWR unit and moved to a bonded warehouse prior to clearance for home consumption fall within Supply of Warehoused Goods under Clause 8(a) of Schedule III of the CGST Act and are not subject to GST, having regard to SEZ/FTWZ treatment under the SEZ Act, SEZ Rules permitting transfers to bonded warehouses, and CBIC guidance treating MOOWR as a duty deferment scheme. (AI Summary)

Refund of CENVAT credit must be paid in cash under transitional GST provisions, not re credited to the CENVAT account.
The transitional provision requires that any refund claim for amounts of CENVAT credit, duty, tax, interest or other amounts payable under the existing law shall be disposed of under existing law but any amount eventually accruing to the claimant must be paid in cash; accordingly, where a refund accrues at or after the GST transition, the sanctioning authority should pay in cash with accumulated interest rather than re credit the sum to the CENVAT account, subject to the limits on carry forward and lapse of rejected claims. (AI Summary)

Income tax notice authentication verifies a notice's genuineness online so taxpayers can respond and avoid penalties.
An income tax notice alerts taxpayers to issues such as late filing, underreported income, TDS/TCS mismatches, omitted credits, high value transactions, or assessment/reassessment under Section 143(2) or Section 148; taxpayers must verify identity details, compile supporting documents, and respond timely. The Department's online authentication (AY 2011 12 onward) uses PAN or DIN plus assessment year, issuance date and a registered mobile number to generate an OTP; successful OTP validation shows whether the document is genuine, helping detect fraudulent notices and enabling proper administrative action to avoid penalties. (AI Summary)

Natural justice in taxation: ensure fair hearings, impartial decisions, and clear legal authority for tax administration.
Tax adjudication requires adherence to fairness, legality, and efficiency: natural justice mandates substantive hearings, impartial decision-makers, and speaking orders; legality demands clear statutory authority and predictable taxation with interpretation guided by legislative intent; and finality and consistency principles-tempered in tax law-call for respect for precedent while recognizing each assessment year as a separate unit unless a fundamental, uncontested legal position persists across years. (AI Summary)

Business Support Services: revenue-sharing exhibition agreements lack service-provider relationship and thus fall outside service-tax scope under finance law.
Revenue-sharing arrangements where an exhibitor screens films under a license while distributors retain copyright and revenues/payments are reflected in accounts do not, absent a service-provider/service-recipient relationship, constitute Business Support Services for service-tax purposes; the inquiry centers on the substantive contractual nature rather than the mere presence of revenue sharing. (AI Summary)

Maintenance of books of account under Section 44AA requires prescribed records; penalties under Section 271A may be avoided if records are produced.
Maintenance of books of account is mandated by Section 44AA and governing rules, requiring prescribed records sufficient to compute total income for specified professions and for other businesses meeting threshold conditions. Rules enumerate required records such as cash book, journal, ledger, serially numbered bills and originals of expenditure documents; special prescriptions apply to medical practitioners. Records must be kept at the principal place of profession, retained for the statutory period, and non compliance attracts penalty under Section 271A, which may be negated if relevant records or extracts are produced in proceedings. (AI Summary)

Condonation of delay: medical prevention can warrant accepting appeals filed after one month from limitation, prompting merits hearing.
The Calcutta High Court held that condonation of delay may be appropriate where an appellant's unchallenged medical evidence shows prevention from timely filing; an Appellate Authority must exercise its jurisdiction to consider such condonation rather than refuse solely because the application was filed beyond one month from the limitation period, and should proceed to hear the appeal on merits and address ledger debits when disposing of the matter. (AI Summary)

Extension of limitation periods under Section 168A allowed for COVID 19-based extensions to issuance of show cause notices.
The court upheld the executive's use of its delegated power to extend limitation in response to COVID 19, validating notifications that extended the time for issuing show cause notices and for completing demand assessment proceedings because the pandemic constituted a force majeure event and materially reduced departmental capacity. (AI Summary)

Annual filing deadlines: companies must meet ROC, tax, audit and sectoral reporting timelines to maintain compliance.
Companies must observe statutory annual filing deadlines for ROC returns, income tax filings, audit notifications, director KYC and sector specific returns. Key ROC filings include Form DPT 3, DIR 3 KYC, ADT 1, AOC 4, MGT 7/MGT 7A, MGT 14/MGT 15, PAS 6 and MSME 1, alongside FLA returns. Income tax return deadlines depend on audit requirement status. Cost audit filings (CRA 2 and CRA 4) impose additional appointment and report submission timelines. Event based filings are measured from the triggering corporate action, and failure to comply attracts penalties. (AI Summary)

Prior approval under section 153D: senior officer must apply independent mind before assessment orders following search, not rubber-stamp.
An Assessing Officer must obtain prior approval of the designated senior officer on the draft assessment order for each assessment year arising from a search or requisition; that approval must reflect an independent application of mind, be supported by record evidence of consideration, and cannot be given mechanically or by batch endorsements without particulars of determinations for each year. (AI Summary)

Condonation of delay: sufficient cause permits late GST appeal filing and allows the appeal to be heard on merits.
Condonation of delay in filing a GST appeal is permissible where the appellant proves a sufficient cause; the Appellate Authority for Advance Ruling may extend the appeal period and admit a belated appeal when credible evidence shows prevention from filing within the initial period, enabling the appeal to be heard on merits, whereas unexplained or excessive delay precludes such condonation. (AI Summary)

Requirement to Issue Fresh Show Cause Notice prevents modification of proposed tax demand without issuing a new SCN.
A taxing authority must not impose or increase a tax demand in an adjudication order beyond the quantum specified in the original Show Cause Notice; to modify the proposed demand after considering the assessee's reply the authority must issue a fresh Show Cause Notice. The impugned order imposed a larger tax and penalty by comparing GSTR 3B and GSTR 2A and reversed electronic credit, actions the court held were not within the scope of the original SCN and therefore could not be sustained without fresh proceedings. (AI Summary)

Royalties and license fees affecting customs value must be included when they are a condition of sale for imported goods.
Royalties and license fees must be included in the transaction value when they are directly or indirectly connected to the imported goods and constitute a condition of sale; payments required by the seller or a related party, including payments to the manufacturer or group members that relate to the goods, are part of the purchase price and must be added for customs valuation, subject to narrowly applicable exclusions and factual analysis under the applicable valuation rules. (AI Summary)

GST registration for landowners may be required when aggregate taxable supplies exceed threshold; pre-completion sales trigger liability.
Development agreements create separate supplies: developer services and landowner development rights; each supply attracts independent GST analysis. Sales or leases by the landowner, particularly sales before the Completion date and commercial leases, are taxable and may require GST registration if aggregate turnover exceeds the statutory threshold. Where taxable activity exists, registration enables claiming input tax credit on GST charged by the developer; alternatively an agent-sale arrangement with the developer taking separate registration can be used to discharge and account for GST on the landowner's units. (AI Summary)

Input tax credit eligibility preserved; retrospective shift of the September return deadline to November end allows affected taxpayers to claim ITC.
The court upheld the constitutional validity of statutory restrictions on entitlement to input tax credit, characterising ITC as a concession subject to prescribed eligibility and temporal conditions to protect inter State revenue allocation. Recognising initial implementation difficulties, the court directed retrospective application of the amended procedural deadline, treating the September return deadline as November 30 for petitioners who filed by that date, and allowed claims to be processed if otherwise eligible, with liberty to rely on specified administrative circulars for claim submission and processing. (AI Summary)

Pre-deposit requirement affects appeal stay; prepare cases, preserve evidence, and monitor tribunal office-entry notification for filing timelines.
Taxpayers must prepare for GSTAT appeals because an additional pre deposit is required to secure a stay, creating cash flow consequences; the limitation periods for appeals start from the later of order communication or the tribunal President/State Bench officer entering office, so monitoring the official entry into office notification is critical; and core appeal elements - facts, grounds, prayer and forms - should be prepped to avoid filing delays and risks of non condonation under the CGST regime. (AI Summary)

IPO eligibility rules require asset, profit and net worth benchmarks plus dematerialisation and book building conditions.
Eligibility for main board initial public offers sets issuer qualifications and ineligibilities, requires minimum asset, profit and net worth benchmarks, continuity of business after name changes, and conditions for using book-building with mandated institutional allocation. Pre-filing obligations include obtaining in principle listing approval, depository agreements, dematerialization of promoters' holdings, resolution of partly paid shares, and verifiable financing for the majority of project costs. Additional offer-for-sale rules address minimum seller holding periods, sectoral exceptions, and limits plus lock in for large shareholders under book-building. (AI Summary)

Personal Hearing option in GST enables taxpayers to request oral hearings in audit responses, changing default practice.
Administrative GST changes include a new selectable Personal Hearing option in GST DRC-01 responses on the GST portal, implemented after a High Court-directed outcome, permitting taxpayers to opt for oral hearings where no prior affirmative choice existed. In parallel, a Special Reporting Procedure for pan masala and tobacco manufacturers requires machine registration and monthly inputs-and-outputs reporting via prescribed forms GST SRM-I and GST SRM-II, with GSTN portal facilities enabled to receive these filings. These procedural updates accompany observed year-on-year GST revenue growth and anticipated GST Council and budgetary discussions on rate rationalization and tax reforms. (AI Summary)

Promotional trailers do not constitute offers and cannot create contractual obligations under consumer protection law.
A promotional trailer does not constitute an offer capable of creating contractual obligations and is distinct from the service transaction of enabling a viewer to watch a film upon payment; expectations derived solely from a trailer do not convert promotional material into an implied promise, and claims of deficiency of service or unfair trade practice require cogent evidence that the trailer falls within statutory instances of deceptive or unfair methods of trade. (AI Summary)

Input tax credit ineligibility for permanently installed rotary car parking systems, treated as immovable property and blocked under law.
The AAR ruled that ITC is not admissible on a rotary car parking system because the system is permanently fastened to the foundation, intended for permanent beneficial enjoyment, and therefore constitutes immovable property; as a result, installation costs form part of construction-related additions capitalised to immovable property and fall within the scope of blocked credit under the GST law. (AI Summary)