Input Tax Credit blocked for construction of immovable property used for commercial leasing, disallowing credit on related goods and services.
The appellate authority ruled that input tax credit is not available for goods or services received for construction of immovable property that is let out for commercial purposes, treating such construction and related works contract services as blocked credit under clauses (c) and (d) of sub section (5) of Section 17 of the CGST Act; the authority read the explanation to clause (d) as blocking credit where reconstruction, renovation, additions or alterations are capitalized, and concluded that construction activity generally disallows ITC. (AI Summary)

GST Input Tax Credit compliance requires year-end reconciliations and documentation to preserve credit and meet filing obligations.
The year-end 20-point checklist requires taxpayers to manage Input Tax Credit through reversals for destroyed or written-off stock, secure evidence for credit note impacts, comply with Circular 170 for electronic credit reversal and reclamation, reconcile e-invoices and BOEs with portal records, align GST TDS/TCS credits with e-cash ledger and books, obtain required registrations such as ISD for multi-state enterprises, and perform TDS/TCS and MSME payment compliance checks to protect tax attributes and avoid disallowances. (AI Summary)

Exclusion of time spent before wrong authority ensures appeals are considered on merits despite limitation bar.
Time spent in pursuing an appeal before an incorrect forum is excludible in computing limitation; the appellate authority must consider a subsequently filed correct appeal on merits without treating it as time barred, particularly where a statutory or administrative extension of the period for preferring appeals applies. (AI Summary)

Pre-institution mediation mandatory - failure to attempt authorized mediation can lead to rejection of plaint and dismissal.
Pre-institution mediation under Section 12A requires plaintiffs seeking no urgent interim relief to attempt mediation in prescribed manner before authorized authorities; mediation must be completed within three months (extendable by two months with consent), time in mediation is excluded from limitation, and settlements reduced to signed writing carry the enforceability of an arbitral award under Section 30(4). Courts have treated the requirement as mandatory where no urgent relief is sought, with non-compliant suits liable to rejection of the plaint, while permitting fresh suits after compliance. (AI Summary)

Perquisites provided by an employer are not a GST supply, and ITC may be claimed for mandatory canteen costs.
Perquisites provided by an employer to employees under the employment contract are not a supply for GST purposes where provided pursuant to statutory obligations; payroll deductions collected from employees for mandatory canteen services supplied under labour law do not constitute a taxable supply by the employer. Where canteen provision is obligatory under factory law, the employer may claim input tax credit on GST charged by the canteen service provider to the extent of the employer's cost share. (AI Summary)

PAN Aadhaar linking required: unlinked PANs become inoperative, causing KYC barriers and higher TDS/TCS withholding.
Failure to link PAN with Aadhaar by the prescribed deadline leads the income-tax department to mark the PAN as inoperative, preventing its valid use in financial and tax transactions. Inoperative PANs will obstruct KYC-dependent activities (such as opening Demat accounts), hinder income-tax filings and departmental proceedings, and cause TDS/TCS to be deducted at higher rates. Limited exemptions exist for certain elderly, non-resident, and specified regional resident categories, who may link voluntarily; taxpayers are advised to link PAN by paying the prescribed fee and consult tax advisors. (AI Summary)

Filing of appeals in GST requires electronic submission, prescribed verification, and final acknowledgement upon certified order submission.
Appeals under GST must be filed in Form GST APL-01 with required verification and documents; a provisional acknowledgement issues on filing and a final acknowledgement with an appeal number is issued upon submission of the certified or self certified copy of the order within the prescribed period. Electronic filing is generally mandated, with manual filing permitted only where notified by the Commissioner or where the order is not available on the common portal. The appeal is treated as filed only when the final acknowledgement is issued. (AI Summary)

GST on professional services governs taxability, reverse charge obligations, exemptions, and input tax credit consequences.
Application of GST to professional fees depends on service nature and registration status: supplies by registered professionals to registered businesses are taxable with GST-compliant invoices allowing input tax credit; supplies to unregistered recipients may attract the reverse charge mechanism shifting tax payment to the recipient; specified medical, educational and turnover-based services may be exempt. Registered professionals above the turnover threshold must register, issue compliant invoices, file periodic returns, and maintain records to support ITC claims and exemption status. (AI Summary)

Vague show cause notice cannot sustain cancellation of GST registration; respondent must furnish material and adjudicate SCN.
Cancellation of GST registration based on a show cause notice that did not specify alleged invoices or the supporting material and where no inquiry was conducted is procedurally infirm. The court set aside the cancellation and directed the revenue to furnish the material relied upon for the SCN and to adjudicate the notice in accordance with law, underscoring the requirement for particularised allegations and disclosure before revoking registration. (AI Summary)

Section 16(2)(c) challenge - stay on coercive recovery pending petition, subject to deposit requirement.
A constitutional challenge concerns Section 16(2)(c) of the CGST Act, which conditions input tax credit on actual payment of tax by the supplier; the issue arose where the supplier did not reflect the transaction in Form GSTR-3B and the recipient paid tax, and the court restrained coercive recovery during the petition's pendency subject to a deposit requirement. (AI Summary)

Appeal to Appellate Authority under GST: centralised appellate route with pre-deposit, limited exclusions, and cross empowerment safeguards.
Appeals under GST permit only an aggrieved person to challenge an adjudicating authority's order before the Appellate Authority, typically the Commissioner (Appeals), via prescribed electronic forms. Certain orders are non-appealable, and cross empowerment makes the issuing proper officer responsible for both CGST and SGST/UTGST components while appeals, reviews and rectifications lie with the proper officer under the same Act. The procedure mandates a mandatory pre-deposit for admission and allows limited condonation of delay and stays after pre-deposit; remand by the Appellate Authority is not permitted. (AI Summary)

Minimum export price on natural honey imposed without stated justification, raising arbitrariness and contractual and legal consequences.
A Minimum Export Price (MEP) of US$ 2000 per metric ton for natural honey was imposed with immediate effect under powers conferred by the Foreign Trade (Development & Regulation) Act, subject to transitional arrangements. The notification contains no stated justification, data, or record of stakeholder consultation, and may cause contractual difficulties for exporters with prior agreements below the MEP. The author notes statutory consequences that goods subject to such orders are treated as prohibited under customs law, creating substantive procedural and legal effects and raising concerns of administrative arbitrariness. (AI Summary)

Input Tax Credit preservation: bonafide return errors may be corrected when no revenue loss occurs.
Whether Input Tax Credit (ITC) can be denied where bonafide errors in return filings occur and no revenue loss is shown. The Bombay High Court permitted rectification of FORM GSTR-1 for prior periods, relying on precedent that technicalities should not bar legitimate corrections where recipients did not avail credit and the exchequer suffered no prejudice, and noting the statutory permission for return rectification under the return-filing regime. (AI Summary)

Index provider registration required with regulatory oversight, governance, methodology transparency and mandatory compliance reporting.
The Regulations require mandatory registration of entities acting as Index Providers for Significant Indices of listed Indian securities, subject to eligibility, net worth, infrastructure and fit-and-proper criteria; governance, conflict-of-interest, control framework and oversight committee requirements; documented and public methodology and data standards; periodic independent assessments against international benchmark principles with published auditor reports; reporting obligations to SEBI; and cooperation with SEBI-directed special audits and regulatory action. (AI Summary)

Export duty exemption: DTA to SEZ supplies fall outside the Customs Act charging provision, barring duty without clear legislative authority.
Export duty under the Customs Act applies only to goods exported beyond India's territorial waters; supplies from DTA units to SEZ units occur within territorial waters and therefore fall outside the Customs Act charging provision. The SEZ Act grants exemptions for goods exported by SEZ units to places outside India and contains no parallel charging section levying export duty on inbound DTA supplies. Delegated rules attempting to impose such duty are constitutionally vulnerable as ultra vires absent clear parliamentary authority under Article 265. (AI Summary)

Pre deposit remittance from attached bank accounts permitted to enable filing of GST appeals under a statutory notification.
The court directed the bank to permit remittance of the prescribed pre deposit from the petitioner's attached bank accounts upon application through permissible modes, enabling the petitioner to file an appeal within the notification's cut off; appeals complying with the notification's conditions are to be considered by the appellate authority in accordance with law and expeditiously. (AI Summary)

Deduction timing for payments to micro and small enterprises: deduction allowed only on actual payment unless within MSME payment period.
Payments to micro and small enterprises are deductible only on actual payment where such payments exceed the MSME statutory time limits; the ordinary proviso allowing accrual deduction if paid by the return filing due date does not apply to these delayed payments. Only suppliers qualifying as micro or small enterprises and identified through registration fall within this rule; advance payments remain deductible in the year paid and cheque handover is regarded as payment. (AI Summary)

Updated return (ITR-U) allows taxpayers to amend prior returns within a limited post assessment window, subject to conditions.
An updated return (ITR-U) allows taxpayers to correct prior tax returns within a prescribed post assessment period for errors such as misstated income heads, omitted income, carry forward loss adjustments, depreciation changes, and tax credit revisions. Filing is in two parts: Part A requires taxpayer identifiers, eligibility confirmation and reasons for amendment; Part B requires revised income and tax computations, amounts due or refundable, and disclosure of prior tax credits and reliefs. The mechanism is time limited, subject to verification procedures, and attracts penalties and interest for late filing; certain amendments and cases under statutory probes are excluded. (AI Summary)

Release of confiscated goods on partial cash deposit and bank guarantee for balance permitted; petitioner allowed to challenge order.
The High Court held that confiscated goods and the vehicle shall be released on interim terms where the petitioner is permitted to furnish a cash deposit of twenty five percent of the adjudged amount and provide a bank guarantee for the outstanding balance; the court refused to compel unauthorised third parties to furnish surety bonds and allowed the petitioner to challenge the impugned order through available legal remedies. (AI Summary)

Advance tax obligations: timely instalments to avoid interest under sections 234B and 234C and comply with e campaign notices.
The e campaign notifies taxpayers when reported significant transactions appear inconsistent with paid advance tax and directs review and response on the Compliance Portal. It explains advance tax as in year payment of estimated liability, lists who must pay (businesses, professionals, salaried taxpayers, non residents; limited senior citizen exemption), summarises instalment timing including full payment for presumptive taxpayers, describes online e pay procedures and challan retention, and outlines interest charges for short or late payments and how to respond to the notice. (AI Summary)