Profiteering from input tax credit must be passed to buyers, requiring price reduction and refunds with interest.
Profiteering under Section 171 is measured by the ITC that became available to the supplier post-GST versus pre-GST and must be passed to recipients via commensurate price reduction; actual utilization or voluntary reversal of ITC by the supplier does not affect this computation. DGAP computed incremental ITC as a percentage of turnover by comparing pre- and post-GST ITC ratios; Rule 42 prescribes the timing for mandatory reversal tied to completion/occupancy events, and reversal done earlier or after the investigation period does not negate the supplier's obligation to pass benefits. The authority ordered refunds with interest and oversight by tax commissioners, and indicated penalty exposure for denial of benefit. (AI Summary)

Detention of person in custody can be re-imposed if authority records satisfaction that release would enable prejudicial activity.
Revocation of an earlier detention order does not ipso facto bar a fresh detention order where the detaining authority has applied its mind and the grounds show awareness that the detenu is in custody, satisfaction that he is likely to be released, and subjective satisfaction that release would likely lead to prejudicial activities, making detention necessary to prevent recurrence. (AI Summary)

Composition scheme opt-in: advisory permits eligible taxpayers to elect composition with specified filings and eligibility safeguards.
Administrative focus includes contested interest demands on gross versus net GST, expanded auditor commentary under CARO, and aggressive use of ITC suspension under CGST Rule 86A. The GST portal advisory allows eligible registered persons to opt into the composition scheme via Form CMP-02 with stock intimation and quarterly CMP-08 filings; specified eligibility thresholds and categories of ineligible persons are set out. Rule 31A revises deemed valuation for lottery tickets, and conference proposals call for SOPs on verification and ITC blocking and measures to curb improper passing of ITC. (AI Summary)

Vivad se Vishwas settlement: disputed tax payment determined by a designated authority secures waiver of interest and prosecution immunity.
The Vivad se Vishwas Scheme permits taxpayers and the revenue to settle pending income-tax disputes by filing a declaration; the Designated Authority determines disputed tax payable and issues a certificate, payment must be made within the prescribed period or the declaration becomes void, and settled issues receive waiver of interest and penalty plus immunity from prosecution. Payment rates depend on appellant identity, timing of payment and search-case status, with special half-rate relief where prior favourable decisions exist; detailed rules govern calculation where rectifications, prior payments, multiple appeals, TDS implications, enhancements or set-aside orders arise. (AI Summary)

Exclusion of alcoholic beverages from GST persists due to state fiscal sovereignty and political resistance to cede excise powers.
Exclusion of alcoholic beverages from the GST net preserves state control by keeping finished products subject to State Excise Duty and State VAT while inputs and input services attract GST, producing a mixed tax regime with no input-credit relief and resulting tax cascading and administrative complexity; political reliance of states on excise revenue, GST Council composition, and compensation cess disputes make near-term inclusion into GST unlikely though industry advocacy continues. (AI Summary)

E-invoicing under GST streamlines B2B invoice authentication and automates reporting to tax and e-way bill systems.
E-invoicing under GST requires suppliers to generate invoice data in prescribed JSON format, upload it to an Invoice Registration Portal (IRP) for validation and issuance of a digitally signed record with a unique Invoice Reference Number (IRN) and QR code, after which validated invoice data is transmitted to the GST and e-way bill systems to populate returns and enable e-way bill generation. (AI Summary)

Transaction value principle: GST applies to the price paid by the customer; manufacturer reimbursements generally excluded from taxable value.
Transaction value governs valuation of the distributor's sale: where distributor and customer are unrelated and price is the sole consideration, taxable value is the amount paid by the customer. Manufacturer reimbursements intended to be passed to the customer arise from the upstream manufacturer-distributor transaction and do not form part of the distributor's price for the downstream supply; such third party discounts are not automatically added to the distributor's taxable value unless properly characterised as a subsidy requiring inclusion. (AI Summary)

E-invoicing requirement: invoices must be validated via IRP with IRN and QR code before GST input credit can be claimed.
E-invoicing requires submission of B2B and specified outward supply invoices to an Invoice Registration Portal (IRP) which issues an Invoice Reference Number (IRN) and QR Code; invoices lacking these are not valid and penalties apply. New GST returns will automate Input Tax Credit by recognizing only those supplier-uploaded invoices replicated in the buyer's GSTIN. Taxpayers must validate mandatory fields like customer GSTIN and PIN, configure accounting software, integrate with ASP/GSP, and implement internal controls and training; certain implementation queries remain unresolved. (AI Summary)

Input tax credit time limit: proviso linking entitlement to supply date restricts credit availability, contrary to invoice-based rule
The article explains that entitlement to Input Tax Credit is ordinarily linked to the invoice date, with the limitation period ending by the September return following the relevant financial year or the annual return filing date. An administratively inserted proviso for the first GST year, however, refers to the date of supply and conditions receipt of credit on supplier filing, which can restrict recipients' ability to claim credit where invoices are issued late, and may be inconsistent with the statute and the Council's intended relief. (AI Summary)

Settlement scope expansion: extend Vivad Se Vishwas to include pending and imminently initiable tax disputes for broader resolution.
Vivad Se Vishwas Act 2020 widened settlement scope but remains incomplete: definitions of appellant and appellate forum exclude review and revision petitions, High Court appellate orders, matters where appeal or filing time remains, DRP objection states, and cases with notices for rectification or reassessment. The author proposes extending eligibility to all pending or capable-of-being-initiated proceedings by the cutoff date, including Commissioners as part of an "appellate and revision forum", and allowing taxpayer election to settle (with tax-pay-only or reduced-payment rules) in lieu of litigation and waiver of penalties and prosecution upon settlement. (AI Summary)

Denial of cross-examination: refusal to let parties test relied-upon expert reports can render the decision appealable.
Where an adjudication or show cause notice rests chiefly on external test or expert reports, refusal to permit cross-examination of the report authors can impinge on natural justice; if those reports are the dominant basis for the claim, the denial has been treated as a substantive adjudicatory decision and characterised as appealable, requiring that an opportunity to cross-examine be afforded to permit meaningful scrutiny of the evidentiary foundation. (AI Summary)

Corporate social responsibility requirement argued to be carried by government through a dedicated cess and tax-law changes.
Section 135 of the Companies Act, 2013 imposes a statutory CSR duty on qualifying companies to create a CSR committee, adopt a CSR policy, supervise specified Schedule VII activities and allocate board approved resources calculated from recent profits; Explanation 2 to Section 37(1) of the Income tax Act disallows deduction for expenditure recorded as CSR, though other deduction heads may be available. Enforcement has been weakened by decriminalisation, and the authors propose a dedicated government-funded CSR cess, repeal of Section 135 and removal of Explanation 2 to transfer CSR responsibility to the state. (AI Summary)

Place of supply determination: advance rulings can address tax liability questions for cross border service transactions.
Clause (e) of section 97(2) of the CGST Act grants the Authority for Advance Ruling power to determine the liability to pay tax on any goods or services; because characterization of an export of services and the related factual-legal question of the place of supply are integral to determining tax liability in cross-border transactions, the Authority must be able to entertain and decide such questions on the merits to provide pre transaction certainty. (AI Summary)

Bar on duplicate proceedings under Section 6(2)(b): distinct intelligence led investigations may proceed when facts and offences differ.
The key operative point is the functional distinction between pending tax adjudication for ineligible input tax credit arising from intra state bogus invoices and a subsequent intelligence led criminal investigation into a broader, interstate scheme of issuing fake invoices; where the latter uncovers distinct facts and offenses beyond the scope of the adjudicatory proceeding, the prohibition on initiating proceedings by another proper officer does not automatically preclude the intelligence investigation. (AI Summary)

Moratorium under IBC bars tax adjudication proceedings while it subsists, requiring such proceedings to be kept in abeyance.
The Code's moratorium, declared on admission of a corporate insolvency resolution application, prohibits institution or continuation of suits or proceedings against the corporate debtor and related enforcement actions until the resolution process concludes or a resolution plan or liquidation order takes effect. A tax authority's adjudication of liability by show cause notice was continued despite the moratorium; a court remanded the matter for the authority to reconsider whether the moratorium bars proceedings under the tax statute. Practically, moratoriums can restrain tax proceedings and may require those proceedings to be kept in abeyance while they subsist. (AI Summary)

IGST on ocean freight: refund permitted where RCM levy found inconsistent, authority ordered to process claims promptly.
IGST charged under the reverse charge mechanism on ocean freight is not payable where the notification entry is inconsistent with the IGST Act and constitutional equality; past IGST paid under RCM on ocean freight is refundable. The applicant must apply to the competent authority, which is directed to process refunds without technical objections and complete the refund within four weeks of receipt of the writ. (AI Summary)

Educational institution definition under GST focuses on curriculum-linked, law-recognised qualifications, not public or private status.
The document argues that the statutory definition of educational institution under GST comprises four elements-education as a service, delivered as part of a curriculum, aimed at obtaining a qualification, and that the qualification be recognised by law-and that this definition excludes informal coaching but includes bodies conferring law-recognised qualifications; it further contends the statute does not distinguish between public and private providers for GST treatment. (AI Summary)

Customs duty on sale proceeds must be computed as cum duty value and deducted before any refund to importer.
Seizure vests title in the Government; when confiscated imported goods are sold by Customs the total sale proceeds must be treated as the cum duty value for backward calculation of customs duty. Duty so determined, together with the redemption fine and any penalty, is payable and recoverable from sale proceeds in priority to any refund. If confiscation or redemption orders attain finality, refunds to the importer are permissible only after deduction of these amounts; premature disposal risks loss of recoverable duty unless appellate remedies are pursued. (AI Summary)

Failure to file GST returns triggers notice, best judgment assessment and potential provisional attachment and cancellation.
Where returns under Section 39, Section 44 or Section 45 are not filed, system reminders are sent and, five days after the due date, a GSTR-3A notice requires filing within fifteen days; if unanswered, the proper officer may make a best-judgment assessment under Section 62, issue Form GST ASMT-13 and upload a summary in Form GST DRC-07. (AI Summary)

Vested right to transitional input tax credit cannot be denied due to portal failures; procedural limits must not defeat substantive credit.
Entitlement to carry forward unutilized pre GST input tax credit is a vested right that subordinate procedural time limits under Rule 117 cannot extinguish; procedural non compliance due to portal failures or lack of contemporaneous evidence should not defeat the substantive credit, and administrative remedies should permit interim utilization (for example via GSTR 3B) while manual TRAN 01 filing and verification are enabled. (AI Summary)