Restoration of GST registration: apply via Form REG-21 on portal to seek reversal of officer cancelled registration subject to approval.
When a tax officer cancels a GST registration, the registrant may apply for restoration by filing Form GST REG-21 on the GST portal; if cancellation was for non filing of returns, restoration is permitted only after filing all pending returns and paying interest and penalties. The portal's Restoration of Cancelled Registration workflow requires reasons, supporting documents and upload of REG-21. An officer may issue Form GST REG-23 requesting a reply, after which the officer must decide by issuing Form GST REG-05. Voluntary cancellations are not restorabile under this mechanism. (AI Summary)

No penalty for bona fide consignments when e way bill expires during transit; refund and set aside of demand ordered.
Where an e way bill expired while goods remained in transit due to circumstances beyond the carrier's control, there is no penalty on a bona fide assessee absent any allegation of wilful misconduct. The Court set aside detention, demand and penalty orders, allowed refund application and directed the Revenue to refund the penalty within a specified period. (AI Summary)

Appeal to GST tribunal may be filed after tribunal constitution, with the filing period extended under administrative guidance.
An aggrieved party may file an appeal to the GST Appellate Tribunal within three months from the date the Tribunal is constituted when the Tribunal was not constituted at the time the impugned order was passed; the statutory timeline is measured from either the date of communication of the order or the date on which the President or State President of the Appellate Tribunal assumes office, whichever is later, thereby extending the appeal period where constitution caused practical impossibility. (AI Summary)

Taxation of REIT debt repayments expanded to make unit-holder receipts taxable, subject to cost-of-acquisition relief.
The finance bill 2023 amends taxation of REIT remittances by treating the debt repayment component received by unit holders as taxable: a new clause taxes a specified sum computed as aggregate receipts less cost of acquisition and previously taxed sums, and an exclusion provision denies the deeming benefit to amounts so taxed, thereby targeting debt repayments while preserving the existing treatment of rental, dividend and interest and providing relief up to the unit's acquisition cost. (AI Summary)

E-way bill validity upheld after vehicle breakdown; appeal rejection set aside and remanded for fresh hearing.
The Appellate Authority improperly rejected the appeal despite the petitioner generating a fresh e-way bill within minutes after transshipment caused by a vehicle breakdown. The court held the dismissal overly technical, set aside the impugned order, and remanded the matter for a fresh speaking order after giving the petitioner an opportunity to be heard, directing reconsideration of penalties and tax in light of the prompt remedial compliance. (AI Summary)

Works contract classification: supply of pumps with installation to a local authority attracts GST at specified rate
Supply of pumps with installation and commissioning for a sewerage treatment plant qualifies as a composite works contract service under section 2(119) of the CGST Act because the contract involves transfer of goods together with civil and mechanical works; being supplied to a local authority, the AAR treated the transaction as taxable under the rate entry applicable to works contract supplies to municipal authorities. (AI Summary)

Provisional attachment of bank accounts ceases after one year; formal written order and service required to extend or revive it.
A provisional attachment of a bank account under the CGST regime ceases to have effect after one year from the date of the written order; internal notings do not amount to a formal order or communication, and an attachment cannot lawfully continue or be revived without a fresh, valid order that is formally passed and served on the affected person. (AI Summary)

Appellate Authority exceeding show cause notice allegations invalidates its order and requires remand for fresh consideration.
An appellate authority must confine its decision to the allegations in the show cause notice, consider submissions and documents produced in response to subsequent queries, provide opportunity for further clarification and personal hearing, and should not travel beyond the scope of the SCN; the appellate order was set aside and remitted for fresh consideration. (AI Summary)

GloBE reorganisation rules govern whether asset transfers use historical carrying amounts or fair value for global minimum tax calculations.
Article 6.3 distinguishes asset and liability transfers that are ordinary dispositions from those occurring within a GloBE Reorganisation. Non-reorganisation transfers require the disposing Entity to recognise gain or loss for GloBE purposes and the acquirer to use adjusted carrying values per consolidated financial accounting, including recognition of previously unrecognised assets or bargain purchase gains as reflected in Financial Accounting Net Income or Loss. Reorganisation transfers generally exclude disposing-Entity gains for GloBE purposes and require the acquirer to adopt historical carrying amounts, except where a Non-qualifying Gain or Loss is recognised, in which case GloBE inclusion and carrying value adjustments are limited to the Non-qualifying amount. A tax-basis fair value election permits recognition and subsequent use of fair value for GloBE calculations, with optional five-year spreading of net gains or losses. (AI Summary)

Deposit of tax: remainder of GST demand stayed when Appellate Tribunal is not constituted, pending writ petition.
Where the tax has already been deposited and the Appellate Tribunal is not yet constituted, the balance of the tax demand shall remain stayed as an interim measure during the pendency of the writ petition, preserving the taxpayer's position while appellate machinery is unavailable. (AI Summary)

Principles of natural justice breached when adjudication issued before scheduled reply and hearing dates; order set aside.
Issuing an adjudication order before the dates fixed and communicated for filing a written reply and for a personal hearing violates the principles of natural justice and the statutory requirement to afford an opportunity of hearing where an adverse decision is contemplated or a written request is made; the impugned order was set aside and the matter remitted for fresh adjudication after providing the mandated opportunity to reply and be heard. (AI Summary)

Refund application pendency cannot justify indefinite withholding; statutory refund claims must be decided despite parallel proceedings.
An application for refund of integrated tax linked to export shipping documents cannot be left pending indefinitely solely because adjudicatory proceedings (a show-cause notice) are pending. Revenue cannot withhold payment by informal or oral communication; once a refund claim is filed it must be decided under the statutory refund framework and only withheld or adjusted where prescribed defaults or unpaid liabilities (not stayed) exist and within the legally prescribed process and timelines. (AI Summary)

Taxability of warranty replacements: free spare parts treated as taxable sale between dealer and OEM when compensated by credit notes.
Warranty replacements supplied free to customers are treated as a taxable sale between dealer and OEM where the dealership agreement creates the replacement obligation, the replacement effects title transfer, and the OEM issues credit notes that function as consideration; the court upheld prior authority on credit notes and consideration but did not decide whether warranty costs were already embedded in the vehicle's sale price, generating potential double taxation and avenues for industry review or further litigation. (AI Summary)

Tax liability determination under section 130 cannot replace prescribed assessment procedures; valuation and service rules must be followed.
Section 130 cannot be used to determine or quantify tax liability in place of the assessment procedures under Sections 73 or 74; Section 130 is confined to search/seizure contexts and cannot independently raise tax demands. Penalty under Section 130(1)(iv) demands proof of contravention coupled with intent to evade. Valuation must follow Section 15 and applicable rules; visual estimation alone is not a valid valuation method. Service of notices must comply with Section 169 and cannot be effected on an accountant who is not the taxable person, manager or authorised representative. (AI Summary)

Constituent Entity transfers affect GloBE tax treatment on joining or leaving groups under acquisition-year rules.
Article 6.2 treats a target that joins or leaves an MNE Group during a Fiscal Year as a Constituent Entity of both disposing and acquiring groups for GloBE purposes, with each group taking into account only amounts shown in its Ultimate Parent Entity's consolidated financial statements for the period of ownership. The target computes GloBE Income or Loss and Adjusted Covered Taxes using historical carrying values, excluding purchase-accounting step-ups and acquisition-related intangible adjustments. Eligible Payroll Costs and Eligible Tangible Assets for the Substance-based Income Exclusion are allocated pro rata to the period of ownership, with tangible asset fair-value step-ups permitted for the carveout. (AI Summary)

DRC-01A requirement treated as procedural formality where taxpayer disputes entire alleged tax liability, subject to benefit to taxpayer.
The court observed that while revenue authorities must provide a reasonable opportunity of hearing and may issue a preliminary notice in Form DRC-01, issuance of that preliminary notice is a procedural formality where the assessee disputes the entire proposed demand; if the preliminary notice would confer any concrete benefit to the assessee it must be issued, and revenue authorities must ensure electronic uploading and communication of adjudication documents. (AI Summary)

Interstate movement of demo vehicles attracts GST between distinct persons, triggering e-way bill filing and tax liability.
Interstate transportation of demo vehicles between distinct persons is exigible to GST because the regulatory framework mandates filing prescribed Form A GST and generating an electronic waybill on the common portal for movement of goods above the statutory threshold; failure to provide mandatory information authorises tax demand and penalties, and supports upholding assessments and appellate orders. (AI Summary)

LLP annual compliance requires filing Form 11 and Form 8, timely e filing with digital signature and penalty exposure.
Limited Liability Partnerships must submit an annual return and a statement of accounts to the Registrar of Companies using Form 11 and Form 8, with designated partners signing the Statement of Account and Solvency. Electronic submission requires completing the prescribed e form, attaching documents, digitally signing, pre scrutiny correction, and payment of fees; failure to comply attracts penalties. Income Tax filings (including ITR 5 and any applicable tax audit) remain separate obligations. Audit exemption is available below defined thresholds if partners declare compliance with applicable accounting standards. (AI Summary)

Unexplained income under Section 69 cannot be inferred from demonetized cash deposits when business explains the source.
Deposits of demonetized currency received after the demonetization date are not automatically treatable as unexplained income where the taxpayer shows a business-consistent explanation supported by factors such as no sudden spike in cash sales, payment of applicable indirect taxes, routine cash receipts including other denominations, identifiable customers, and compelling circumstances, and where the assessing authority fails to demonstrate that deposited cash was unaccounted. (AI Summary)

Perquisites not a supply: recoveries for employee canteen and transport treated as employment perquisites, affecting ITC availability.
Recoveries from employees for canteen and transportation provided in the course of employment are treated as perquisites and not as standalone supplies; where provision is obligatory under law, input tax credit is available and must be apportioned to the employer's net cost, whereas purely contractual provision generally precludes ITC and vehicle-size rules affect transportation eligibility. (AI Summary)