Issues: Whether additional evidence comprising a Departmental Valuation Officer's valuation report for the jointly purchased property should be admitted and the addition under section 56(2)(x) remitted for fresh adjudication.

Analysis: The additional valuation report determined the fair market value of the same property and had a direct bearing on the difference between the purchase consideration and stamp duty value forming the basis of the addition. Its verification was required at the assessment stage, and its admission was not opposed by the Revenue.

Conclusion: The additional evidence is admitted, and the issue concerning the addition is restored to the Assessing Officer for verification and fresh adjudication after affording reasonable opportunity of hearing; all merits contentions remain open.

Issues: Whether a bona fide purchaser of property under provisional attachment is entitled to its release where the sale consideration remains available for substitution.

Analysis: The provisional attachment pre-dated the agreement for sale, but the seller suppressed that attachment despite publication of a public notice and during proceedings culminating in a court-directed conveyance. The purchaser acquired registered title after paying the agreed consideration, while the unpaid balance of Rs. 6,95,62,552 remained with the court-appointed receiver. These peculiar circumstances established the purchaser's bona fides and preserved an identifiable amount capable of being attached in substitution for the property.

Conclusion: The bona fide purchaser is entitled to release of the property, with liberty to the Enforcement Directorate to seek attachment of the sale consideration lying with the court-appointed receiver as substituted property.

Issues: (i) Whether the proposed transfer of the entire proprietorship business to an LLP without consideration constitutes a supply under GST; (ii) Whether such transfer is a supply of goods or services; (iii) Whether the transfer is exempt as a transfer of a going concern under Entry No. 2 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017; and (iv) Whether GST applies to stock and assets if the business does not qualify as a going concern.

Issue (i): Whether the proposed transfer of the entire proprietorship business to an LLP without consideration constitutes a supply under GST.

Analysis: Section 7 has an inclusive scope, and includes activities specified in Schedule I even when made without consideration. The proposed arrangement involves transfer of the entire business, including its assets, liabilities, employees, rights and customer relationships, to enable its uninterrupted continuation by the transferee.

Conclusion: The proposed transfer of the business constitutes a supply under GST.

Issue (ii): Whether such transfer is a supply of goods or services.

Analysis: A business transferred as a going concern is not treated as a supply of goods under Entry No. 4(c) of Schedule II. Since the transfer of the business as a whole is not a transfer of goods, it falls within the residual definition of services under Section 2(102).

Conclusion: The transaction is a supply of services.

Issue (iii): Whether the transfer is exempt as a transfer of a going concern under Entry No. 2 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017.

Analysis: Entry No. 2 grants a nil-rate exemption for services by way of transfer of a going concern as a whole or an independent part thereof. Although the proposed arrangement contemplates transfer of the complete operational business, the material furnished did not establish that the business satisfies the requisite going-concern status.

Conclusion: The exemption under Entry No. 2 is available only if the business qualifies as a going concern by all applicable standards.

Issue (iv): Whether GST applies to stock and assets if the business does not qualify as a going concern.

Analysis: Where the business is not transferred as a going concern, Entry No. 4(c) of Schedule II treats goods forming part of the business assets as deemed supplies upon cessation as a taxable person.

Conclusion: If the business does not qualify as a going concern, the transferred stock and assets constitute a supply of goods taxable at the rates applicable to the respective goods.

Final Conclusion: The business transfer is classified as a service, but the nil-rate treatment depends upon substantiation that the transferred business is a going concern; failing that status, goods forming part of the transfer attract GST at their applicable rates.

Ratio Decidendi: Transfer of an entire business as a going concern is a supply of services, and the exemption for such transfer applies only where the going-concern character of the business is established.

Issues: (i) Whether battery-operated e-rickshaws, e-carts, hydraulic e-carts and e-scooters, supplied with or without batteries, are classifiable under tariff headings 8703 and 8711 respectively and taxable at 5 per cent GST; (ii) Whether the question concerning refund of accumulated input tax credit arising from inverted duty structure falls within the scope of advance ruling.

Issue (i): Whether battery-operated e-rickshaws, e-carts, hydraulic e-carts and e-scooters, supplied with or without batteries, are classifiable under tariff headings 8703 and 8711 respectively and taxable at 5 per cent GST.

Analysis: Three-wheeled e-rickshaws, e-carts and hydraulic e-carts fall under tariff item 87038040, while electrically propelled e-scooters fall under tariff item 87116020. An electrically operated vehicle derives traction solely from electrical energy and has no alternate source of propulsion. Where the motor, inverter, control module, drivetrain and vehicle body are fitted, the absence of a battery at the time of supply does not alter its essential character as an electrically operated vehicle. Serial No. 441 of Schedule I of Notification No. 09/2025-Central Tax (Rate) dated 17.09.2025 covers electrically operated two- and three-wheeled vehicles.

Conclusion: The specified three-wheeled vehicles are classifiable under tariff heading 8703 and the e-scooter under tariff heading 8711, whether supplied with or without batteries, and all are taxable at 5 per cent GST.

Issue (ii): Whether the question concerning refund of accumulated input tax credit arising from inverted duty structure falls within the scope of advance ruling.

Analysis: Section 97(2) of the Central Goods and Services Tax Act, 2017 specifies the questions that may be raised for advance ruling. Entitlement to refund of accumulated input tax credit under Section 54(3)(ii) does not fall within those specified categories.

Conclusion: The question seeking determination of refund entitlement on account of inverted duty structure is outside the statutory scope of advance ruling and was not admitted.

Final Conclusion: The ruling establishes the applicable classification and concessional GST treatment of the specified electric vehicles, while refund entitlement remains outside the advance-ruling jurisdiction.

Ratio Decidendi: A vehicle designed to run solely on electrical energy retains its character as an electrically operated vehicle notwithstanding that its battery is not fitted at the time of supply.

Issues: (i) Whether the imported IT support services received from the related foreign entity constitute a taxable import of services on which IGST is payable under reverse charge; and (ii) Whether the value declared in the recipient's self-invoice can be deemed the open market value for reverse-charge GST.

Issue (i): Whether the imported IT support services received from the related foreign entity constitute a taxable import of services on which IGST is payable under reverse charge.

Analysis: Import of services for consideration falls within supply, and import from a related person in the course or furtherance of business is also treated as supply. The foreign supplier and Indian recipient were related persons under the common-control test. As the supplier was outside India, the recipient was in India, and the place of supply was India under the recipient-location rule, the transaction satisfied the requirements of import of services. Such imported services are inter-State supplies, and the recipient is liable to pay IGST under reverse charge.

Conclusion: The IT support services are a taxable import of services, with IGST payable by the Indian recipient under reverse charge.

Issue (ii): Whether the value declared in the recipient's self-invoice can be deemed the open market value for reverse-charge GST.

Analysis: Valuation of supplies between related persons is governed by Rule 28. Its second proviso deems the invoice value to be the open market value where the recipient is eligible for full input tax credit. For imported services taxable under reverse charge, the recipient is required to issue a self-invoice. Circular No. 210/4/2024-GST extends the Rule 28 deeming principle to imports of services from related foreign entities and recognises the value declared by the related domestic recipient in its invoice as the open market value where full input tax credit is available.

Conclusion: The value stated in the self-invoice is deemed to be the open market value, provided the recipient is eligible for full input tax credit.

Final Conclusion: The statutory valuation deeming mechanism applies to the reverse-charge import of services where the full input tax credit condition is fulfilled.

Ratio Decidendi: For an import of services from a related foreign person, the recipient's self-invoice value is deemed open market value under the second proviso to Rule 28(1) where the recipient is eligible for full input tax credit.

Issues: (i) The appropriate Service Accounting Codes for setting up a new main water pipeline and revamping a water pipeline distribution network; (ii) Whether the works-contract services qualify for exemption and the applicable GST rate.

Issue (i): The appropriate Service Accounting Codes for setting up a new main water pipeline and revamping a water pipeline distribution network.

Analysis: The contracts involve transfer of goods in the execution of civil works that become part of immovable property and consequently satisfy the definition of a works contract. A works contract is treated as a supply of services. The installation of a new water main is general construction of civil engineering waterworks, whereas revamping an existing distribution network is repair and maintenance of such construction.

Conclusion: Setting up the new main water pipeline is classifiable under SAC 995422, while revamping the water pipeline distribution network is classifiable under SAC 995429. This is against the assessee's proposed classification under SAC 995479.

Issue (ii): Whether the works-contract services qualify for exemption and the applicable GST rate.

Analysis: The exemptions for pure services and composite supplies require, among other conditions, supply to specified governmental recipients and, for composite supplies, a goods component not exceeding 25 per cent. Those conditions are not met because the contracts are works contracts involving goods exceeding 75 per cent of their value. Although the recipient qualifies as a Governmental Authority, the exemption confined to services supplied "by way of" water supply requires direct provision of water supply. Civil engineering and repair works merely connected with water-supply infrastructure do not meet that direct supply requirement. Exemption notifications require strict interpretation.

Conclusion: The services are not exempt under Serial Nos. 3, 3A, or 3B and are taxable at 9 per cent CGST plus 9 per cent SGST under Serial No. 3(ii). This is against the assessee.

Final Conclusion: The pipeline installation and revamping are taxable works-contract services under their respective civil-engineering and repair-and-maintenance service classifications.

Ratio Decidendi: An exemption restricted to services supplied "by way of" water supply does not extend to works-contract civil engineering or repair activities merely connected with water-supply infrastructure.

Issues: Whether a successful resolution applicant is required to discharge employees' provident-fund and gratuity dues, including statutory interest, notwithstanding an approved resolution plan.

Analysis: Provident-fund and gratuity dues are excluded from the liquidation estate and cannot be subjected to distribution under the insolvency waterfall. A resolution plan must comply with applicable law, while the statutory first charge for provident-fund dues prevails. Interest under Section 7Q is statutorily payable and is distinct from damages under Section 14B.

Conclusion: A successful resolution applicant must pay provident-fund and gratuity dues in full, together with interest payable under Section 7Q; such dues are not distributable under the insolvency waterfall.

Issues: (i) Whether duty under Rule 6 of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 is to be computed on the total sale value or the amortised value of tools, dies and moulds separately sold to customers and used in manufacturing final products; (ii) Whether the captive consumption exemption under Notification No. 67/95-CE applies to tools, dies and moulds separately sold to customers and thereafter used in manufacture; (iii) Whether the extended period of limitation, interest and penalty are sustainable.

Issue (i): Whether duty under Rule 6 of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 is to be computed on the total sale value or the amortised value of tools, dies and moulds separately sold to customers and used in manufacturing final products.

Analysis: Tools and dies are used repeatedly for producing final goods; their cost must consequently be spread over the goods produced through amortisation. The appellant had adopted this method where the tooling was customer-supplied, and the same method applies where the tooling was manufactured or procured by the appellant and separately invoiced to customers.

Conclusion: Only the amortised value of the tools, dies and moulds is includible in the assessable value of the final products. This issue is decided in favour of the assessee.

Issue (ii): Whether the captive consumption exemption under Notification No. 67/95-CE applies to tools, dies and moulds separately sold to customers and thereafter used in manufacture.

Analysis: The captive consumption exemption applies where goods are not sold and their value is absorbed in the value of the final products. Tools and dies sold to customers under separate invoices and thereafter used in manufacture stand on the same footing as tooling supplied by customers and do not qualify for that exemption.

Conclusion: The captive consumption exemption is unavailable. This issue is decided against the assessee.

Issue (iii): Whether the extended period of limitation, interest and penalty are sustainable.

Analysis: The appellant had included amortised tooling value in comparable cases involving customer-supplied tools and dies. Its omission to include such value for tooling separately sold to customers could not therefore be attributed to a bona fide belief.

Conclusion: The extended period of limitation is invocable; interest and penalty are consequently sustainable, subject to recalculation. This issue is decided against the assessee.

Final Conclusion: The duty liability must be recalculated by adopting the amortised tooling value in the assessable value of the final products, with corresponding recalculation of interest and penalty; the claims to captive-use exemption and limitation protection fail.

Ratio Decidendi: Where tools, dies or moulds sold to customers are subsequently used in manufacture, their amortised value must be included in the assessable value of the final products, and such tooling does not qualify for captive consumption exemption.

Issues: Whether import transactions backed by substantial advance payments made before the restriction on gold imports were entitled to transitional protection under Paragraph 1.05(b) of the Foreign Trade Policy, 2023.

Analysis: Paragraph 1.05(b) protects imports made before a policy restriction and extends protection to pre-existing commitments supported by irrevocable commercial letters of credit. The exception is intended to protect bona fide transactions concluded before the restrictive notification. An irrevocable commercial letter of credit provides payment security through banking arrangements; however, advance payments exceeding 90% of the invoice value provided greater security to the overseas seller. The petitioners established through their business records and prior transactions that they were regular bona fide traders in precious metals and that the impugned transactions were not devised to circumvent the changed import policy. While the restriction itself was a policy decision not warranting interference, its transitional application required a purposive rather than mechanical construction. Notifications issued as delegated legislation ordinarily operate prospectively unless retrospective operation is statutorily authorised.

Conclusion: The petitioners were entitled to the benefit of Paragraph 1.05(b) of the Foreign Trade Policy, 2023 for the identified pre-notification transactions supported by substantial advance payments.

Issues: Whether provisional release of seized betel nuts was warranted under Section 110A of the Customs Act, 1962 in writ jurisdiction.

Analysis: The initial test report identified the representative samples as resembling Indonesian areca nuts and recorded mould infestation. Although a subsequent re-sampled report indicated Indian origin, it did not address mould infestation. A further food laboratory report found the nuts damaged by mould and insects beyond prescribed limits and classified them as sub-standard and unsafe. The evidence therefore did not establish an unequivocal case of Indian origin, and an appellate statutory remedy was available.

Conclusion: Provisional release was not warranted; the petitioner was left to pursue the statutory remedy.

Issues: (i) Whether the respondent had locus standi to challenge the Way Leave Permission granted for revival of the appellant's water pipeline; (ii) Whether the retrospective renewal of an expired Way Leave Permission was lawful despite intervening rights, absence of a safety audit and the insolvency resolution process; (iii) Whether the findings of fraud and collusion against the appellant and Railway authorities were justified.

Issue (i): Whether the respondent had locus standi to challenge the Way Leave Permission granted for revival of the appellant's water pipeline.

Analysis: The respondent had constructed and operated railway underpasses under agreements with the Railway authorities. Its recorded safety concerns showed a real possibility that pipeline restoration and associated construction could adversely affect those underpasses and its adjoining property. A person facing possible adverse civil consequences has sufficient standing to challenge the administrative permission; the Railway authorities also owed a duty to ensure that later permissions did not impair existing authorised works.

Conclusion: The respondent had locus standi to maintain the writ petition. This issue is decided against the appellant.

Issue (ii): Whether the retrospective renewal of an expired Way Leave Permission was lawful despite intervening rights, absence of a safety audit and the insolvency resolution process.

Analysis: The original permission expired by efflux of time before commencement of the corporate insolvency resolution process. An expired permission could not be retrospectively renewed, and the NCLT lacked jurisdiction under the insolvency framework to revive, renew or preserve a railway-land permission that had already lapsed; any fresh permission lay within the Railway authorities' competence. The proposed overhead structure was also inconsistent with Clause 1033(12) of the Indian Railway Code for Engineering Department. In view of the respondent's specific objections and the potential safety implications for existing underpasses and the surrounding industrial area, a comprehensive safety audit and an opportunity of hearing were necessary before grant of the permission.

Conclusion: The retrospective renewal or revival of the expired Way Leave Permission was illegal. This issue is decided against the appellant.

Issue (iii): Whether the findings of fraud and collusion against the appellant and Railway authorities were justified.

Analysis: Fraud and fraudulent collusion are serious charges requiring proof on proper material beyond reasonable doubt; suspicion cannot substitute proof. The illegality of the permission did not by itself establish fraud or collusion.

Conclusion: The findings and observations of fraud and collusion were unwarranted and stand expunged. This issue is decided in favour of the appellant.

Final Conclusion: The invalidity of the Way Leave grant and consequential actions remains undisturbed, but the adverse imputations of fraud and collusion are deleted.

Ratio Decidendi: An administrative authority cannot retrospectively renew an expired permission so as to affect intervening rights without jurisdiction, a proper safety assessment and compliance with natural justice; insolvency resolution proceedings do not revive rights that had lapsed before commencement of the process.

Issues: Whether a claim for interest on delayed GST refund can be pursued in writ jurisdiction before recourse to the statutory authority.

Analysis: Sections 54 and 56 of the GST Act, 2017 provide the statutory framework for refund and interest on delayed refund. The question of entitlement to such interest must initially be raised before the authority constituted under the statute. Recourse to Article 226 of the Constitution of India is available only after statutory remedies have been exhausted.

Conclusion: The claim for interest on delayed refund must first be adjudicated by the appropriate statutory authority; writ jurisdiction may be invoked thereafter if the aggrieved party remains dissatisfied.

Issues: Whether the writ petitions challenging the constitutional validity of Section 16(2)(c) and the final tax order should be entertained despite the issue of validity having been settled and an appellate remedy being available.

Analysis: The constitutional challenge stood covered by the Supreme Court decision upholding Section 16(2)(c). The impugned final order was appealable under the statutory appellate mechanism.

Outcome: The writ petitions were dismissed, with liberty to pursue the statutory appeal.

Issues: Whether writ jurisdiction should be exercised against rejection of an application for cancellation of GST registration when a statutory appellate remedy is available.

Analysis: Section 107 of the Central Goods and Services Tax Act, 2017 provides an appellate remedy against the impugned order. Although the availability of an alternative remedy does not bar jurisdiction under Article 226 of the Constitution of India, its existence is material to the exercise of discretionary writ jurisdiction, particularly where the allegations concerning the registration require factual inquiry and appraisal of the record. No opinion was expressed on the merits of either side's case.

Conclusion: The writ jurisdiction was not exercised, and the petitioner was relegated to the statutory appellate remedy under Section 107 of the Central Goods and Services Tax Act, 2017.

Issues: Whether the departmental appeal was maintainable where the Commissioner's review order was allegedly passed beyond six months from communication of the first appellate authority's order.

Analysis: Section 112(3) prescribes the period for filing an appeal before the Tribunal and does not prescribe any time-limit for the Commissioner to review the first appellate authority's order. The appeal was filed within the extended period of limitation.

Conclusion: The maintainability objection was rejected, and the appeal was admitted for hearing on merits in favour of Revenue.

Issues: Whether the service-tax proceedings initiated by the show-cause notice were barred by limitation.

Analysis: The last transaction reflected in Form 26AS for the relevant financial year was dated 30.09.2013. The show-cause notice was issued on 12.10.2018, beyond even the extended period of five years. The proceedings were therefore unsustainable without examination of the merits of the demand.

Conclusion: The show-cause notice and the consequential service-tax proceedings were barred by limitation, in favour of the assessee.

Issues: Whether notices issued under Section 74(9) of GST Act, 2017 were valid despite failing to disclose foundational facts supporting allegations of fraud, wilful misrepresentation or suppression.

Analysis: Invocation of the extended recovery mechanism on allegations of fraud, wilful misrepresentation or suppression requires the notice itself to disclose the foundational facts leading to such inference. Mechanical use of those expressions, without sufficient reasons demonstrating application of mind, is inadequate. The impugned notices did not assign sufficient reasons or disclose the requisite foundational facts.

Conclusion: The notices were invalid and were quashed, in favour of the assessee.

Issues: Whether the supplier's certificate concerning receipt of supplies and payment of GST warranted reconsideration of the disputed tax demand.

Analysis: The certificate indicated that supplies were made to the petitioner and related taxes were paid, providing prima facie support for the claim. However, it omitted the GSTIN particulars of the recipient erroneously reflected in the supplier's GSTR-1; a corrected certificate containing those particulars was considered necessary for fresh adjudication.

Outcome: The impugned order was set aside and the matter was remanded for reconsideration upon the stipulated deposit.

Issues: Whether the assessee was entitled to deduction under Section 54F for construction of a residential house and the quantum of such deduction.

Analysis: The local authority certificate and registered valuer's report established that the residential house was constructed within three years of transfer of the agricultural land, satisfying the conditions for deduction. The valuation report supported construction expenditure of Rs. 33,64,000. The claimed expenditure on furniture and fixtures lacked sufficient supporting evidence and was excluded.

Conclusion: The assessee was entitled to deduction under Section 54F of Rs. 32,21,030, with long-term capital gain determined at Rs. 6,07,970; the claim relating to furniture and fixtures was disallowed.

Issues: Whether, for Assessment Year 2025-26, rebate under Section 87A is available against tax on short-term capital gains taxable at the special rate under Section 111A where the taxpayer is governed by Section 115BAC(1A) and total income does not exceed the prescribed threshold.

Analysis: The first proviso to Section 87A, applicable from Assessment Year 2024-25, grants rebate to a resident individual covered by Section 115BAC(1A) whose total income is within the prescribed limit, without excluding income taxable under Section 111A. The exclusion of special-rate income from the rebate was introduced by the Finance Act 2025 only from Assessment Year 2026-27 and could not be applied to Assessment Year 2025-26.

Conclusion: Full rebate under Section 87A is available against tax including tax attributable to short-term capital gains taxable under Section 111A for Assessment Year 2025-26, in favour of the assessee.