Administrative fraud classification suspension does not halt independent criminal investigation or warrant-based searches into alleged economic offenc...
Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
The AAR ruled that no GST is payable on goods (gas) lost during transit as no supply occurred, since the loss happened before delivery to the customer and prior to the place and time of supply being established. However, the applicant must reverse Input Tax Credit (ITC) on inputs used in manufacturing the goods subsequently lost in transit. The authority determined that such inputs fail the "proper end use" condition under Section 16(1) of CGST Act, as they were not ultimately used in furtherance of business through a taxable outward supply. The ITC reversal is required under Section 17(5)(h) read with Section 16, as the goods were lost/destroyed during transit.
The AAR ruled that no GST is payable on goods (gas) lost during transit as no supply occurred, since the loss happened before delivery to the customer and prior to the place and time of supply being established. However, the applicant must reverse Input Tax Credit (ITC) on inputs used in manufacturing the goods subsequently lost in transit. The authority determined that such inputs fail the "proper end use" condition under Section 16(1) of CGST Act, as they were not ultimately used in furtherance of business through a taxable outward supply. The ITC reversal is required under Section 17(5)(h) read with Section 16, as the goods were lost/destroyed during transit.
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