Time limit for SCN issuance extended, allowing notices to be issued with reference to the extended order deadline.
Where the statutory timeline for issuing an assessment order for the relevant financial year is extended, the temporal reference for issuing a show cause notice shifts to that extended order deadline and a notice may be validly issued with reference to the extended date; the court found no ambiguity requiring interpretation in favour of the taxpayer and upheld the validity of proceedings initiated with reference to the extended deadline, while granting a limited extension for filing the appellate remedy so it may be considered on merits. (AI Summary)

Annual filing deadlines: statutory ROC and tax form obligations require timely half yearly and annual submissions to avoid penalties.
Companies in India must meet statutory annual filing obligations for FY 2022-23, submitting annual accounts and returns to the Registrar of Companies within prescribed post AGM periods; noncompliance attracts penalties and additional MCA fees. Specific filings include half yearly returns such as Form MSME 1 and Form PAS 6, annual returns such as Form DPT 3 and FLA Return, event based filings including DIR 3 KYC, ADT 1, MGT 14 and MGT 15, and income tax returns whose due dates depend on audit status. (AI Summary)

Rejection of plaint: non-disclosure of cause of action cannot substitute for merits adjudication under Order VII Rule 11.
Order VII Rule 11 sets discrete grounds for rejection of a plaint, notably non-disclosure of a cause of action and procedural defects, but courts must not resolve disputed facts or mixed questions of law and fact in interlocutory proceedings. Where limitation or performance issues turn on factual inquiry, framing issues and trial are appropriate. Territorial competence for suits concerning immovable property depends on characterization of the subject matter and may warrant venue-specific remedies separate from merits-based rejection. (AI Summary)

Input Tax Credit eligibility denied for loyalty vouchers procured from vendors, as vouchers fall outside taxable supplies.
The AAAR held that input tax credit is not available to an e commerce operator on vouchers and subscription packages procured from vendors for a loyalty programme. Relying on the statutory Chapter V framework for eligibility and blocked credits and on precedent treating vouchers as lacking independent character as taxable goods or services, the AAAR modified the AAR's reasoning but affirmed the denial of ITC, finding supplier classification immaterial and that statutory restrictions on credits for supplies given free or as gifts preclude ITC in these circumstances. (AI Summary)

Opportunity of hearing before denying input tax credit must be granted where supporting documents show transaction genuineness.
Where an assessee produced sufficient documents to demonstrate the genuineness of transactions, the tax authority must treat the impugned order as a show cause notice, allow the assessee to file a reply with supporting documents, grant a personal hearing, and decide entitlement to input tax credit on merits before passing a reasoned order. (AI Summary)

Place of supply rules determine GST on freight and whether freight is included in export transaction value for refunds.
GST treatment of freight depends on place of supply rules for transportation services and the transaction value valuation principle. Transportation contracted by a supplier to deliver exported goods is a separate supply, but freight charged by the supplier is included in the transaction value of the goods under Section 15 and thus taxable when exports are made with payment of tax. Historical exemptions for certain carriage modes affected freight taxation and refunds; recent withdrawal of some exemptions and proposed statutory changes alter place of supply determinations and refund implications. (AI Summary)

Natural justice in refund proceedings: opportunity to be heard required before rejecting accumulated ITC refund claims.
The CGST refund procedure mandates issuance of Form GST RFD-08, an opportunity to reply in Form GST RFD-09 and, after considering the reply, an order in Form GST RFD-06; a refund claim for accumulated input tax credit cannot be rejected without giving the applicant an opportunity to be heard, and a failure to provide that hearing at the adjudication stage cannot be cured by compliance at the appellate stage, requiring remand for fresh consideration in conformity with the Rules. (AI Summary)

LLP annual filing obligations require timely submission of annual return and solvency statement to avoid daily penalties.
LLPs must file two ROC forms annually: LLP Form 11 (Annual Return) within sixty days of year-end and LLP Form 8 (Statement of Account and Solvency) within thirty days after six months post financial year-end; both are required even if no business occurred. LLPs must also file Income Tax Returns by the statutory deadlines applicable to entities with or without tax audit requirements. Designated partners are responsible for maintaining accounts and timely filing; late filing attracts a per-form daily penalty from the due date until actual filing. (AI Summary)

Advance Pricing Agreements ensure transfer pricing certainty and rollback relief; withholding certificate filings moved to electronic TRACES processing.
Advance Pricing Agreements pre determine transfer pricing methods and the arm's length price, include a rollback option for prior years, and require taxpayers who previously filed returns to submit a modified return within a prescribed period so assessing officers can amend assessments accordingly. Separately, filing of withholding certificate forms has been digitized via the TRACES portal with digital signature requirements for foreign applicants, default assignment to international TDS officers, access to centralised data, and procedural authority for officers to approve, reject or transfer applications under Rule 29B parameters. (AI Summary)

Misreading of GSTR-09 prompts reallocation of deposited GST to the correct financial year and adjustment directives.
The court concluded that the revenue and appellate authorities misread FORM GSTR-09 by concentrating on a B2C turnover entry instead of the form's total turnover, causing an incorrect mismatch with the bank statement. It required correction of the tax attribution so that the GST deposited after the relevant year be adjusted to the subsequent financial year, and ordered release of security while setting aside the impugned assessment and appeal orders. (AI Summary)

Unilateral appointment of arbitrator invalid for breaching eligibility and natural justice, challengeable on public policy grounds.
Unilateral appointment of a sole arbitrator by a party with exclusive appointment power breaches arbitrator eligibility and is non est in law when it vests appointment authority in an interested or disqualified person. Participation in proceedings or failure to challenge the appointment before the tribunal does not necessarily preclude a later annulment challenge for violation of eligibility rules and for denial of a fair opportunity to present the case. Procedural denial-no notice, no claim statement and an ex parte award-further supports annulment on public policy and natural justice grounds. (AI Summary)

Deemed rent on unsold developer flats: not taxable where flats treated as stock-in-trade and not let out.
Whether deemed rent under Section 23(4) applies to unsold flats held as stock-in-trade is examined: where a developer treated unsold flats as closing stock and did not let them out, no rental income arose and profits would be offered as business income on sale. The tribunal applied precedent to conclude that imputing annual value by way of deemed rent is inappropriate for inventory merely in passive possession and declined the addition based on fair market letting value. (AI Summary)

Determination of tax under GST: classification between non fraud and fraud drives adjudication route and notice payment consequences.
The Proper Officer must classify shortfall or excess input tax credit as non-fraudulent or fraudulent; for non-fraudulent defaults the officer computes tax, interest and penalty, communicates liability and, if full payment is made on intimation, concludes proceedings without issuing a show cause notice. If payment is short, the officer issues a show cause notice or statement in lieu, considers any reply, and issues a reasoned order specifying tax, interest and penalty. Payment within the short statutory window after notice and intimation leads to a concluding order and avoidance of penalty; summary orders are uploaded electronically to initiate recovery. (AI Summary)

Digital marketing agency selection: prioritise industry expertise, transparent KPI reporting, and accountable account management for measurable growth.
Selecting a digital marketing agency requires verifying its ability to deliver core services-SEO, social media, content, email, online and video advertising-and to convert campaigns into measurable customer acquisition. Critical selection factors are industry knowledge, transparent reporting of KPIs (keyword rankings, organic traffic, bounce rates, competitor comparisons), clear client contact and account management, and an organisational structure and track record that demonstrate relevant expertise and operational capacity. (AI Summary)

Input Tax Credit reconciliation required; ensure availing, reversal, and reporting to avoid interest and non-compliance.
Reconcile Input Tax Credit recorded in books with ITC availed in GSTR-3B and GSTR-2A/2B; pursue suppliers for correct GSTR-1 reporting, identify and reverse ineligible credits including those from composition suppliers, assess interest consequences on utilised credits, and address payment-linked ITC reversals and subsequent re-availment. Also ensure compliance with reverse charge self-invoicing and reconciliation for suppliers with cancelled or suspended registrations. (AI Summary)

Advance ruling access for unregistered persons clarifies classification, tax liability, registration need, and filing procedure.
Advance rulings are available to an unregistered person who has not obtained GST registration; they may seek rulings on classification, notification applicability, time and value of supply, input tax credit admissibility, tax liability, registration requirement, and whether an activity constitutes a supply. The procedure requires creation of a temporary GST portal user ID for unregistered applicants, payment and challan generation, downloading and completing Form GST ARA-01, limited portal document uploads with remaining documents filed in hard copy or at personal hearing, and submission to the State Authority for Advance Ruling which may request further documents or hearings. (AI Summary)

Late fee waivers for delayed GST returns allow eligible filers to regularise compliance within extended windows.
A set of notifications prescribes time-bound filing windows and conditional late-fee waivers for specified classes of registered persons, establishes turnover-linked daily and aggregate late-fee caps, and sets special waiver thresholds for historical and final returns filed within the transitional window. Concurrently, the rules amend Aadhaar-based registration authentication by differentiating simple Aadhaar authentication from biometric-plus-photograph processes and requiring biometric authentication for applicants identified via data analysis or risk parameters, while providing limited-state applicability. Extensions are also provided for revocation of cancelled registrations and for issuance of recovery orders for certain past years, subject to specified return filing and payment of interest and late fee. (AI Summary)

Input Tax Credit denial challenged as unconstitutional; may affect availability of ITC and related compliance rules.
Section 16(2)(c) of the GST regime denies Input Tax Credit to buyers where suppliers default in filing returns or remitting tax; authorities are reversing ITC, and levying interest and penalties via assessments based on portal return mismatches. Multiple writ petitions challenge the provision's constitutional validity, contending the embargo can strip bona fide purchasers of credit obtained in good faith and that judicial resolution may constrain the provision's application and affect related ITC availability and compliance practices. (AI Summary)

Business structure choice determines personal liability, tax treatment, formation obligations, and access to capital.
Choice of business structure determines owners' exposure to personal liability, tax treatment, and capital raising options. Sole proprietorships and partnerships lack separate legal personhood and impose personal liability and pass through tax reporting. LLCs provide limited liability with pass through flexibility but require state formation and compliance. Corporations create a separate legal entity with enhanced fundraising capacity and shareholder liability protection, at the cost of increased governance, regulatory obligations, and distinct tax regimes. (AI Summary)

Electronic cash ledger deposits do not discharge tax liability; payment occurs only on filing GSTR 3B, so interest may apply.
Deposit in the Electronic Cash Ledger before the GSTR 3B due date does not discharge tax liability; payment is effected only upon filing GSTR 3B when the ledger is debited. Section 39(7) ties the due date for payment to the return filing date, Section 49(1) and Rule 87 treat bank credits as ledger deposits, and Section 50 permits interest where tax is unpaid beyond the due date. Ledger credits alone do not eliminate interest liability absent timely filing and application of those credits through the return. (AI Summary)