Time-bar for GST input tax credit confirmed, but re credit allowed when supplier later files returns
The court distinguished eligibility conditions from independent temporal limitations, holding that meeting eligibility does not override express time bars and that delayed return filing with fee does not validate claims barred by those limitations. Text and context govern interpretation of the non obstante clause, which does not displace separate limitation provisions. A rule proviso permitting re availment where the supplier later furnishes the required return provides a mechanism to re credit previously reversed ITC without an explicit time limit. (AI Summary)

Time limit for claiming Input Tax Credit upheld; late return acceptance does not cure claims made after the statutory period.
A statutory time-bar for claiming Input Tax Credit under Section 16(4) of the CGST Act is constitutionally valid and operates independently of Section 16(2); acceptance of delayed GSTR-3B returns or payment of late fees does not cure claims made after the prescribed period, and the temporal limitation is a permissible legislative condition on the concessional benefit of ITC. (AI Summary)

Statutory power of arrest in tax probes: courts should avoid imposing conditions, preserving investigation efficacy.
A writ court should not ordinarily impose conditions that fetter the statutory power of arrest exercised by revenue authorities under the CGST framework or permit invocation of preventive criminal-procedure remedies where a person is summoned to record a statement; nevertheless, the summoned person must be afforded an additional opportunity to present themselves for recording of statements prior to arrest actions. (AI Summary)

Operational debt: licence fee from breach of a service agreement treated as recoverable under insolvency proceedings.
The tribunal held that licence or service fees payable under a personal, non assignable office service agreement that creates no right, title or interest in immovable property qualify as operational debt where premature termination during a contractual lock in gives rise to a contractual claim. The agreement was not compulsorily registrable and failure to engross on stamped paper was inconsequential where it was signed and acted upon; the adjudicating authority's rejection was set aside and admission under section 9 directed. (AI Summary)

Profit sharing arrangements tied to operating income are not taxable as renting of immovable property under service tax law.
Where the essential object of an agreement is exploitation of a business and consideration is a percentage of operating income, payments characterised as profit sharing constitute commercial participation rather than remuneration for permissive use of immovable property, and therefore do not fall within the renting of immovable property service. (AI Summary)

GTA option to pay GST under forward charge deemed continuing unless GTA files reversion to reverse charge within prescribed prior-year window.
The notifications amend GTA election rules so a GTA electing forward charge for a Financial Year is deemed to remain under that option for subsequent years unless it files Annexure VI to revert to reverse charge within the prescribed preceding-year window; timing for exercising the election is changed to the period from the start of January to the end of March of the preceding financial year, with consequential edits to Annexure V, reverse-charge invoice wording, and a declaration form specifying one-year lock-in for reversions. (AI Summary)

GST margin scheme ineligibility for gold traders: gold not treated as second-hand goods, general valuation applies.
Gold and gold jewellery do not qualify as second-hand goods for the margin valuation concession because their purity and commercial value do not diminish through transfers or short-term use; therefore dealers buying such items from unregistered persons and performing only minor processing must value supplies under the general valuation provision rather than by the difference between selling and purchase price. (AI Summary)

Classification of thermal printer ribbon: treated as printing machinery part under tariffs, attracting applicable import duties.
Thermal printer ribbons for ID card printers transfer dye or resin by heat, not by impact, and consist of components such as supply and take-up spools, thermal transfer ink ribbon, flanges, RFID tag and cleaning roller. Applying chapter and section notes and classification principles, the Authority for Advance Ruling held TPR to be parts and accessories of printing machinery classifiable under CTH 8443 99 59, with basic customs duty Nil and integrated goods and services tax applicable. (AI Summary)

IBC supremacy: insolvency code overrides Electricity Act, so electricity dues must be claimed in liquidation.
The Code's overriding provision establishes that inconsistent provisions in other statutes yield to the IBC framework, requiring claims for operational dues to be processed through insolvency proceedings rather than by independent enforcement measures against assets. The supplier's unpaid electricity charges were characterised as claims of a secured operational creditor and must be pursued in liquidation for pro rata distribution; independent attachments inconsistent with the liquidation regime are set aside. (AI Summary)

De minimis exclusion exempts jurisdictions with limited GloBE revenue and low or negative net GloBE income from top-up tax obligations.
A de minimis exclusion allows an MNE to elect that the top-up tax for all constituent entities in a jurisdiction is zero for a fiscal year where the three year average of jurisdictional GloBE revenue and net GloBE income or loss each fall below specified monetary thresholds; the election is annual, includes minority owned entities in jurisdictional aggregation, relies on financial accounting revenue adjusted only by Chapter 3 revenue affecting adjustments, and excludes stateless and investment entities from the threshold calculations. (AI Summary)

Anonymous donation rules: donor identity obligations determine whether special tax on unverified donations applies.
The note explains that an anonymous donation arises when a charitable or related institution receives voluntary contributions without maintaining prescribed donor identity records (name, address and particulars). Tax law prescribes a special charge on anonymous donations exceeding a rebate threshold and an additional tax computation treating the excess as part of taxable income. Applicability depends on maintained donor records and specified exclusions for wholly religious institutions; appellate review requires verification of donor confirmations and reasoned assessment before applying the anonymous-donation tax mechanism. (AI Summary)

GST refund entitlement: recipient entitled to refund from supplier notwithstanding supplier awaiting complementary refund from tax authorities.
Where a contract is cancelled after advances or an invoice with GST has been paid, the supplier must issue a credit note to adjust tax in the return; if no invoice was issued, the supplier must issue a refund voucher and may file for refund of excess tax. A claim for a complementary refund from tax authorities is distinct and does not permit the supplier to retain the GST component owed to the recipient. (AI Summary)

Recipient-based GST liability: no tax on State where supplies are received and paid for by ration card holders, not government.
The authority found the fair price shop supplies essential commodities to ration card holders and receives consideration solely from those beneficiaries; no consideration flows from the State. Because the State is not the recipient of the supply, tax is not chargeable to the State under the recipient-based GST framework. (AI Summary)

Classification of unmanufactured tobacco confirms it is non-manufactured and attracts the top GST rate on supply.
The product formed by crushing tobacco refuse and mixing it with natural clay and water does not constitute "manufacture" and remains unmanufactured tobacco under the tariff heading for unmanufactured tobacco. On that basis, it is classifiable as unmanufactured tobacco and attracts the GST rate applicable to that tariff entry, with the decision founded on the statutory manufacture definition, HSN notes, and the product's unchanged character and use. (AI Summary)

Transfer of appeals: President's power permits only transfers among Benches at the same headquarters, not between headquarters.
Section 255 and Rule 4(2) permit the President to constitute Benches and to transfer appeals only among multiple Benches at the same headquarters; this power does not extend to transferring appeals between different headquarters. Authorities emphasize that appeals should proceed before the Bench that properly exercises jurisdiction associated with the assessing officer's location, and parties may resist forced transfers; where appeals are before an incorrect headquarters a competent bench may direct parties to approach the correct headquarters and allow exclusion of time spent for limitation purposes. (AI Summary)

Excess GST payment refund: taxpayers may claim refund when a credit note cannot be adjusted due to no output liability.
If a supplier issues a credit note for excess GST but has no output liability in the month to adjust it, the supplier may file a refund claim under the "Excess payment of tax" category using FORM GST RFD-01. Circular guidance requires declaration of credit notes and adjustment under section 34 where possible, but permits refund filings when no adjustment is feasible. Judicial authorities support the proposition that failure to claim a benefit initially does not preclude a later claim, and that mistaken payment of tax does not render the goods taxable. (AI Summary)

Business Auxiliary Service: composite NHAI maintenance and toll contract not taxable as BAS, demand set aside.
The tribunal held that a composite contract for NHAI covering maintenance, management and toll operations cannot be vivisected; therefore tolling receipts are not taxable as Business Auxiliary Service because the revenue did not establish NHAI as a commercial business concern, and the service-tax demand was set aside. (AI Summary)

Function entrusted to panchayat exclusion means fees for land-description changes are not subject to GST under reverse charge.
The AAR observed that the State's activity in changing land description was an exercise of a function entrusted to a panchayat under Article 243G and did not constitute a supply of goods or services for GST purposes; accordingly, the fee for change of land description is not treated as a taxable supply and does not attract GST under reverse charge. (AI Summary)

GST compliance changes: ledger based interest rules, GSTR 2B linked ITC limits and operational clarifications on e invoices and TCS.
Clarifications implement Council decisions extending filing deadlines and specify calculation and triggering of interest for wrongly availed IGST under section 50(3) and rule 88B, define ledger balance treatment and exclusion of compensation cess, set historic ITC verification limits tied to rule 36(4) periods with a GSTR 2B requirement from 01.01.2022, and provide operational guidance on e invoicing, TCS among multiple e commerce operators, warranty ITC, refund restrictions to credits reflected in GSTR 2B, and non taxability of holding shares per se. (AI Summary)

Seizure of cash is not permitted when currency is not stock in trade; court ordered its release following GST inspection.
Cash seized during a GST inspection was held not to be a permissible subject of seizure where it does not constitute the assessee's stock in trade. The Kerala High Court observed that currency in hand that is not part of stock in trade is not a thing properly liable to be seized under the seizure provisions applicable to goods, documents or things relevant to proceedings, and directed that the seized cash be released. (AI Summary)