Input tax credit for installed HVAC and ventilation systems is blocked when supply is a works contract for immovable property.
The admissibility of ITC on supply, installation and commissioning of central HVAC and ventilation works depends on whether the composite supply constitutes a works contract resulting in transfer of an immovable property; where assembled components lose standalone identity and are permanently affixed to the building, the supply is treated as works contract for construction of immovable property and ITC is blocked under the statutory restriction. (AI Summary)

Authority of DGGI officers to issue show cause notices affirmed, validating pre-show-cause procedure under the GST framework.
Under Circular No. 31/05/2018-GST, DGGI officers have authority to issue show cause notices, and such notices are to be adjudicated by the competent Central Tax officer of the executive Commissionerate in which the noticee is registered when the case pertains to the jurisdiction of one executive Commissionerate; the court found the petitioner's challenge to the issuing authority unsustainable and the matter remained at pre-show cause notice stage. (AI Summary)

Legal Entity Identifier renewal requires verification of entity data, updating records with LOU, and payment to maintain validity.
The article sets out that the Legal Entity Identifier (LEI) must be renewed typically on an annual cycle by reviewing and verifying the LEI record, collecting documentary evidence for any legal name, address or ownership changes, contacting the issuing Local Operating Unit to submit updates, correcting organizational and industry classification data, and paying the renewal fee within the required period to maintain the LEI's continuity and accuracy. (AI Summary)

Early recovery under GST requires contemporaneous written reasons before abridging the prescribed appeal period.
Section 78 permits recovery of amounts from an adjudication order within the prescribed appeal period but allows earlier recovery if the proper officer records reasons in writing that early payment is expedient in the interest of revenue. The statutory interval preserves the taxpayer's opportunity to appeal; any abridgement under the proviso must be supported by contemporaneous written reasons. A High Court examination highlighted deficient justification where electronic ledger debits were effected prior to expiry of the appeal period. (AI Summary)

Legal Entity Identifier (LEI) registration enables standardized entity identification for regulatory reporting and cross border transparency.
The Legal Entity Identifier (LEI) is a 20 character global unique identifier linking legal entities to public reference data (legal name, address, registration, and parent/subsidiary status) under ISO 17442. In India, regulated entities exceeding prescribed exposure thresholds must register and maintain an LEI; applications are submitted online by the entity or an authorized representative, accompanied by verified supporting documents and optional Level 2 parent disclosure where consolidated reporting exists, with issuance following local verification and payment. (AI Summary)

IGST credit reversal not required when IGST is availed and later used to discharge CGST/SGST liabilities.
No requirement exists to reverse IGST credit where IGST input tax credit was availed and later utilised to discharge CGST and SGST liabilities; utilisation alone does not create an obligation to transfer or appropriate IGST to the State. An assessment treating such utilisation as requiring appropriation to the State was set aside. (AI Summary)

Substantive entitlement not defeated by technical error: permits correction and reconsideration of refund claims under GST.
Refund of unutilized input tax credit for zero-rated supplies cannot be denied due to a mere technical error once substantive conditions are satisfied; incorrect scheme codes or arithmetical under-claims are irregularities that may be corrected, and claimants may be permitted to submit or re-submit the omitted refund component for administrative scrutiny on merits in accordance with law. (AI Summary)

General Anti-Avoidance Rule targets transactions lacking commercial substance, denying tax benefits and enabling recharacterisation for tax purposes.
GAAR empowers tax authorities to prioritize substance over form, applying a purpose test and requiring economic substance to sustain tax benefits; where arrangements are primarily aimed at obtaining a tax benefit and lack genuine commercial rationale, authorities may disregard, recharacterize, or reconstruct transactions for tax purposes, subject to evidentiary review, committee scrutiny, and available safe harbors and appeals. (AI Summary)

Limitation date for GST proceedings: the due date controls limitation, and coercive action stayed pending further hearing.
The court concluded that the due date for filing returns, not the actual filing date, governs limitation for GST assessment; it noted challenges to extension notifications and the adequacy of show cause notice issuance, found no present basis to require a deposit, and directed that no coercive action be taken until the next hearing. (AI Summary)

Form DPT-3 requirement and IEC renewal ensure deposit transparency and continued import export authorisation upon timely filing.
Form DPT-3 requires companies (excluding government companies) to compile financial data as at the financial year end and electronically disclose deposits, outstanding loans and other receipts not treated as deposits to the Ministry of Corporate Affairs via the MCA portal. The Importer Exporter Code must be renewed annually through the DGFT portal by verifying and updating IEC details or confirming no change to keep import/export authorisation active and avoid deactivation and trade disruption. (AI Summary)

Unitholder nomination rights enable eligible holders to appoint a nominee director under prescribed eligibility and process safeguards.
Unitholders meeting the qualifying holding may nominate a Unitholder Nominee Director to the Manager's board; nominees must satisfy fit-and-proper and non-debarment criteria and provide specified disclosures. The Manager must adopt a public policy on qualification, appointment, remuneration, recusal and removal; nominations are evaluated by the Nomination and Remuneration Committee and/or Board within set timeframes and appointed if eligible. Nominee resignation follows loss of qualifying holding or other disqualifying events, trusteeship documents must be amended to reflect nomination rights, and the Manager must monthly review and report eligibility to the Trustee. (AI Summary)

Income tax compliance deadlines ensure timely TDS/TCS, Provident Fund and ESI filings to avoid penalties and maintain employee benefits.
Income tax compliance requires timely deduction, deposit and reporting of TDS and TCS and issuance of prescribed TDS certificates and monthly challans; employers must also process and remit monthly Provident Fund contributions and file Electronic Challan Cum Return, and calculate, deduct and deposit Employees' State Insurance contributions within the monthly compliance cycle to avoid penalties and preserve employee benefits. (AI Summary)

Zero-rated supply to SEZ units requires proof of authorised operations, endorsed invoices, and LUT documentation to qualify.
Supplies to SEZ units or developers are zero-rated only when intended for the SEZ recipient's authorised operations; suppliers must verify authorised use, pay tax and claim refund or supply under a Letter of Undertaking, and obtain and retain LOA, SEZ authority invoice endorsements via DPF/DSPF on the SEZ portal, recipient declarations, and include prescribed endorsement text and LUT ARN on tax invoices to preserve zero-rating and avoid tax discharge risks. (AI Summary)

Recovery proceedings: early initiation requires written justification and senior approval when revenue is at demonstrable risk.
CBIC guidelines limit initiation of recovery proceedings before three months from service of a demand order to exceptional cases where revenue is at risk, requiring written reasons, supervisory approval by the Principal Commissioner/Commissioner, consideration of the taxable person's financial health, and copying of directions to the Deputy/Assistant Commissioner; early payment directions must balance revenue protection with ease of doing business and be based on credible evidence. (AI Summary)

Replacement of Resolution Professional: tribunal substituted RP for failing transparency and facilitative duties in personal guarantor insolvency process.
Replacement of Resolution Professional is available where the RP fails in statutory facilitative and disclosure duties in a personal guarantor insolvency process. Sections 94-95 address initiation and appointment, Section 98 permits replacement applications, and Section 100(2) plus IBBI Regulations govern negotiations for a repayment plan. An RP who met the guarantor with a lawyer at an expensive hotel, omitted disclosure of claim documents and did not seek tribunal directions was replaced; the outgoing RP may still claim professional fees and expenses as process costs. (AI Summary)

Adjudication order standards: speaking, reasoned orders ensuring natural justice, limitation compliance and proper quantification in GST proceedings.
The adjudication process culminates in an adjudication order arising from a show cause notice, which must be a speaking, reasoned instrument that is dated, numbered, signed and, where required, carry a Document Identification Number; it must quantify tax, interest and penalties, address the noticee's replies and personal hearing, and comply with principles of natural justice and limitation rules, while periods of stay and appeal pendency are excluded when computing statutory time limits and adjudication may be deemed concluded if orders are not issued within the prescribed period. (AI Summary)

GST compliance calendar clarifies return types, filing obligations and filing frequency to protect input tax credit and avoid penalties.
The document presents a monthly GST compliance calendar outlining required return types, filing frequencies, and taxpayer responsibilities: outward supplies reporting (GSTR 1 / IFF), summary return and payment (GSTR 3B), TDS/TCS filings (GSTR 7/GSTR 8), nonresident supplier returns (GSTR 5A), and input service returns (GSTR 5/GSTR 6). It stresses that aggregate turnover thresholds and elective monthly filing determine who must file which form, and emphasizes accurate reporting to secure input tax credits and avoid penalties while advising vigilance for official deadline changes. (AI Summary)

Recovery under Section 78: premature recovery barred unless officer records written reasons; refund or recredit required.
The proviso to Initiation of Recovery Proceedings permits early recovery only where the proper officer records in writing reasons showing it is expedient in the interest of revenue; absent such recorded reasons, recovery initiated before the prescribed period is not justified and amounts recovered must be refunded or recredited to the taxpayer's Electronic Cash or Credit Ledgers. (AI Summary)

Seat of arbitration determines jurisdiction based on connection with proceedings, not the cause of action, for award challenges.
The seat of arbitration is determined by its connection with the arbitral proceedings, not by the cause of action; where proceedings were conducted and the award made at the Facilitation Council's location, and no exclusive jurisdiction clause or alternative seat was agreed, the arbitration is anchored to that location and challenges to the award lie there, consistent with the legislative intent that an MSME may approach a Facilitation Council at its place of registration. (AI Summary)

Natural justice: officers must disclose reasons for GST refund rejections to permit response and fresh adjudication.
Proper officers must disclose intelligible reasons for the proposed rejection of a GST refund application to invite the applicant's response; mere formulaic or identical statements in the show-cause notice that do not state the factual or legal basis of tentative satisfaction render the proceedings procedurally deficient. A deficient notice requires issuance of a proper notice, consideration of the applicant's reply, and fresh adjudication in accordance with statutory procedural safeguards and the principles of natural justice. (AI Summary)