GST refund limitation: COVID-19 exclusion preserves timely advance-tax refunds, while deficiency-memo corrections relate back to the original applicat...
Presumptive taxation of oilfield services applies to receipts inextricably connected with mineral-oil operations, while qualifying offshore supplies r...
Government financing for educational exemptions includes UGC grants and land-related notional interest, eliminating penalties tied to deleted addition...
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Cess demand based solely on an erroneous GSTR-1 entry was unsustainable where the declared cess did not correspond with the taxable value or CGST and SGST liabilities. CGST and SGST liabilities in GSTR-1 and GSTR-3B were consistent and correctly paid. In the absence of allegations or evidence of suppressed outward supplies, understated taxable value, or short payment of tax, the cess mismatch was accepted as a clerical error. A bare allegation of cess short payment could not support the demand; the appellate order, consequential interest, and penalty were quashed.
Cess demand based solely on an erroneous GSTR-1 entry was unsustainable where the declared cess did not correspond with the taxable value or CGST and SGST liabilities. CGST and SGST liabilities in GSTR-1 and GSTR-3B were consistent and correctly paid. In the absence of allegations or evidence of suppressed outward supplies, understated taxable value, or short payment of tax, the cess mismatch was accepted as a clerical error. A bare allegation of cess short payment could not support the demand; the appellate order, consequential interest, and penalty were quashed.
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