Input tax credit entitlement requires GSTR-2B reconciliation and timely inclusion in the October return to claim credit.
Input tax credit for 2021-22 invoices must be claimed by ensuring entitlement is reflected in the October GSTR-3B within the compliance window and that invoice details appear in GSTR-2B; taxpayers must perform year-to-date reconciliation, notify suppliers to amend or include missing invoices in their GSTR-1, and record invoices appearing in GSTR-2B but absent from their books to enable claiming ITC. (AI Summary)

Anti-profiteering upheld: suppliers must reduce prices to pass tax benefits under the GST framework, affecting compliance obligations.
Adjudicatory and enforcement guidance emphasizes adherence to natural justice and clarifies jurisdictional roles: state instructions require proper notice, reasonable time to reply, access to relied documents, personal hearing, cross examination and speaking orders; the GST Council advised that consequential actions arising from a Central-initiated enforcement generally lie with the initiating authority while recurring show cause notices for the same subject-matter should preferably be issued by the jurisdictional authority administering the taxpayer, with refunds to be granted by that jurisdictional authority. (AI Summary)

GSTR-1 admission can trigger recovery; however, recovery cannot proceed without issuing a show cause notice.
Section 75(12) allows recovery of tax admitted via GSTR-1 where not discharged through GSTR-3B, but recovery actions have been held in several High Court decisions to require issuance of a show cause notice; taxpayers must therefore treat GSTR-1 entries as admissions of liability and exercise care when filing GSTR-1 and GSTR-3B to avoid procedural exposure. (AI Summary)

Mandatory Company Secretary appointment required for specified companies; non-compliance triggers adjudication and continuing penalties.
Companies meeting prescribed thresholds must appoint a Whole Time Company Secretary as part of Key Managerial Personnel; the board must fill any vacancy within six months. Failure to comply exposes the company and officers in default to prescribed fixed and continuing penalties, adjudicated by appointed officers through notice, reply and hearing, with penalty quantum determined by factors such as company size, nature of business, public injury, repetition of default and quantifiable gain or loss. Penalties are payable via the statutory portal and unpaid sums may attract further criminal or monetary consequences. (AI Summary)

Summons under GST: officers may compel attendance and production of documents, treated as judicial proceedings with limited representation.
A properly authorised CGST officer may issue a summons requiring personal attendance to give evidence or produce documents in an inquiry, limited to items in the summoned person's possession or control. The summoned person must attend as directed, state the truth, make statements for record and produce documents; exemptions under the Civil Procedure provisions apply. Summoning acts are treated as judicial proceedings and attract penalties for false evidence and obstruction. Presence of a lawyer or chartered accountant is not an absolute right and, if permitted, may be restricted to observe without hearing or consulting. (AI Summary)

Choice between revocation and appeal: taxpayer may seek revocation or file appeal against registration cancellation.
Whether a taxpayer must seek revocation of cancelled GST registration under Section 30 or may file an appeal under Section 107 is contested: one High Court decision directed a taxpayer to pursue revocation as the appropriate remedy while another held the taxpayer may choose either revocation or an appeal. The author concludes both procedural paths are viable and notes the judicial conflict. (AI Summary)

Tax authorities as civil courts: evidentiary powers and judicial character apply within income tax proceedings.
Income tax authorities, including the advance ruling authority/board and the appellate tribunal, are statutorily vested with specified civil court powers (discovery, inspection, enforcing attendance, oath examination, production of documents, issuing commissions) and proceedings before them are deemed judicial for certain penal provisions; accordingly the Indian Evidence Act applies to persons legally authorised to take evidence and tax officers exercising adjudicatory functions may be treated as courts for purposes of evidence gathering within the Income tax Act's statutory scope. (AI Summary)

Solely educational purpose requirement: institutions must operate predominantly for education and not for profit to claim exemption.
Charitable institutions seeking income tax exemption must exist solely for educational purposes and not for profit; business income is taxable unless incidental to the institution's objects and separately accounted for. The tax authority may examine audited accounts, the memorandum, rules or constitution to assess genuineness, and institutions must comply with mandatory state or local charity registration requirements where applicable to aid verification. (AI Summary)

E-way bill exemption for manufacturer road testing allows vehicles to be moved without e-way bill subject to bonded conditions.
The Commissioner of State Tax, under Rule 138(14)(d) of the Tamil Nadu GST Rules, has exempted Mahindra and Mahindra Ltd., Chengalpattu, from generating an e-way bill for intra-state movement of manufacturer's vehicles sent other than by way of supply for road testing, subject to executing a bond covering vehicle value, using triplicate printed delivery challans with temporary registration and vehicle identification, maintaining dispatch/return records, carrying prescribed trade plates, submitting monthly reports, and complying with bond enhancement and information requirements. The exemption is valid for one year from 18.10.2022. (AI Summary)

Consistent ill health as sufficient cause permits reconsideration of GST cancellation when revocation filing is delayed.
The High Court treated prolonged, severe ill health and resultant incapacitation of a managing partner, and the co-partner's attendant inability to timely file a GST revocation appeal, as potentially sufficient cause to consider condonation of delay, and remitted the cancellation matter to the Superintendent for fresh consideration; the firm remains liable for statutory tax dues. (AI Summary)

Surveillance measures constrain price-rigging claims, requiring exchange controls be considered in LTCG manipulation assessments.
Allegations of price rigging in penny stocks must be evaluated against stock exchanges' and SEBI's surveillance framework-real-time on-line alerts, off-line analytics, circuit filters, margins, exposure limits, trade-to-trade settlement, graded and additional surveillance measures, rumour verification and position monitoring-which constrain ability of small investors to effectuate sustained artificial price movements; failure to place these measures before adjudicative forums risks erroneous inferential findings, even as the assessee retains the initial burden under Section 68 to prove genuineness. (AI Summary)

E-way bill compliance: corrected or valid e-way bills must be honored; detention requires evidence of tax-evasion.
E-way bill is an electronic transport document under GST with Part A (consignor/consignee, invoice, value, HSN, transport document) and Part B (transporter/vehicle) details; generation is required by consignor, consignee or transporter depending on carriage and consignment value, and another e-way bill may be issued if delivery cannot be completed within validity. Detention/seizure may follow absence of a valid e-way bill, but courts require authorities to verify produced or corrected e-way bills and distinguish clerical or inadvertent errors and expiry caused by exceptional events from tax-evasion. (AI Summary)

Recovery under GST requires a show cause notice and adjudication before coercive recovery measures may be invoked.
Amendment clarified that self-assessed tax includes tax on outward supplies declared in one return but not paid in the return where tax is remitted, permitting recovery measures to be invoked; however, administrative guidance requires an opportunity to explain, and judicial decisions maintain that recovery of disputed amounts-notably interest-requires prior issuance of a show cause notice and adjudication to satisfy principles of natural justice. (AI Summary)

Presumptions in evidence risk displacing documentary proof unless discretion, disclosure and cross examination are ensured.
The article criticises a recent judgment for applying only limited provisions of the Indian Evidence Act and relying on presumptions to discount documentary and primary evidence. It stresses that the Evidence Act is broadly applicable, that presumptions are discretionary and rebuttable, and that tax authorities exercising court like discovery powers must disclose materials underlying investigatory reports and allow testing by cross examination. The author warns against treating routine commercial records as inherently bogus without assessing the assessee's circumstances and permitting rebuttal. (AI Summary)

Threshold for insolvency initiation: higher minimum default tightened, altering applicability and permitting joint creditor aggregation.
A government notification raised the minimum default threshold for initiating corporate insolvency proceedings effective on its date; the notification governs defaults occurring on or after that date, though courts have differed on whether the statutory figure is replaced from that date. Joint applications by financial creditors may aggregate claims to meet the post notification threshold. Admitting authorities will dismiss applications that fail to establish the requisite aggregate unpaid debt, that do not reconcile part payments, or that are affected by suspension periods limiting initiation or interest claims. (AI Summary)

Electronic filing requirement for GST show cause replies is not mandatory; hard copy responses valid and personal hearing required.
Electronic filing in the portal is not a mandatory precondition for the validity of a reply to a show cause notice in Form GST DRC 06; a hard copy reply received by the respondent must be treated as valid. The adjudicating authority was directed to grant a personal hearing, receive and consider documents produced by the assessee, and then proceed with the show cause proceedings. (AI Summary)

Mobilization advance classification: operational debt affirmed, not a financial debt under insolvency law, affects claim recognition.
Mobilization advances given pursuant to a contract to meet initial site mobilization and preliminaries, adjusted against running bills or refundable on demand, lack the commercial characteristics enumerated in the statutory definition of financial debt and therefore do not qualify as financial debt under section 5(8); read purposively, such contract linked advances fall within the scope of operational debt under section 5(21) as claims arising from provision of goods or services and should be treated as operational claims in the insolvency resolution process. (AI Summary)

Refunds under GST require time bound online claims and specified relevant dates for determining eligibility and sanction.
Refunds under GST cover tax on zero rated supplies, taxes on inputs or input services used for such supplies, taxes on deemed exports and unutilized input tax credit. The law mandates online, time bound claims with a two year limitation measured from a statutorily defined relevant date, which varies by category (e.g., export dispatch, receipt of foreign exchange for services, communication of judicial orders, end of the financial year for ITC claims). (AI Summary)

Promissory estoppel in tax concessions fails to compel pre GST exemption continuation; governmental discretion remains subject to statutory scheme.
The Court held that reliance on the 2003 Office Memorandum cannot sustain continuation of pre GST tax concessions after enactment of the CGST regime: promissory estoppel does not compel the Central Government to continue prior administrative assurances when the statutory basis for relief has changed, and fiscal relief under GST must be exercised within the statutory and consultative mechanisms that govern transitional budgetary support and reimbursements. (AI Summary)

Input service eligibility: hotel accommodation for outstation employees qualifies for credit when necessary to render output services.
Hotel accommodation services provided to employees deployed at customer sites are an eligible input service under the CENVAT Credit Rules when such accommodation is necessary to render the taxable output service of erection, commissioning and installation; CESTAT allowed credit and consequential benefits after finding the accommodation had the requisite functional nexus and was not for personal use. (AI Summary)