GST jurisdiction over renting services follows the supplier's registered business location; the property location determines place of supply and inter-State character but does not displace jurisdiction, sustaining the rental-tax demand. Consolidated notices and adjudication for multiple financial years remain valid. Section 74 demands require pleaded foundational facts establishing fraud, wilful misstatement, or suppression intended to evade tax; absent such facts for return-disclosed freight and credits, those demands and penalties were set aside for determination under Section 75(2) read with Section 73(1). Undeclared rental income constituted suppression, so its tax, interest and equal penalty were upheld. Section 74 does not govern late fee or interest. GSTR-2A non-reflection alone does not bar otherwise eligible ITC; invoice-supported credit claims required merits reconsideration.
GST jurisdiction over renting services follows the supplier's registered business location; the property location determines place of supply and inter-State character but does not displace jurisdiction, sustaining the rental-tax demand. Consolidated notices and adjudication for multiple financial years remain valid. Section 74 demands require pleaded foundational facts establishing fraud, wilful misstatement, or suppression intended to evade tax; absent such facts for return-disclosed freight and credits, those demands and penalties were set aside for determination under Section 75(2) read with Section 73(1). Undeclared rental income constituted suppression, so its tax, interest and equal penalty were upheld. Section 74 does not govern late fee or interest. GSTR-2A non-reflection alone does not bar otherwise eligible ITC; invoice-supported credit claims required merits reconsideration.
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TaxTMI 
TaxTMI 
