Charity-run tree plantation and maintenance for environmental preservation qualifies as "charitable activity", making supplies GST-exempt under Notifi...
Drawings/designs supply and erection supervision fees from German contractor: designs non-taxable; supervision taxed as FTS/PE depending on six-month ...
HC held that ignoring the petitioners' GSTR-9, which reflected unavailed ITC of Cess on inward supplies and rendered the earlier non-disclosure revenue neutral, may offend Article 265, as it would effectively tax without proper authority of law. The Court found that, prior to the 2023 amendment, Section 44(2) did not prohibit filing GSTR-9 beyond the prescribed date and that the statutory scheme (including Section 47) did not contemplate total preclusion of late filers. The impugned appellate order dated 06.02.2025 was set aside and the matter remanded to the appellate authority for fresh consideration in accordance with law.
HC held that ignoring the petitioners' GSTR-9, which reflected unavailed ITC of Cess on inward supplies and rendered the earlier non-disclosure revenue neutral, may offend Article 265, as it would effectively tax without proper authority of law. The Court found that, prior to the 2023 amendment, Section 44(2) did not prohibit filing GSTR-9 beyond the prescribed date and that the statutory scheme (including Section 47) did not contemplate total preclusion of late filers. The impugned appellate order dated 06.02.2025 was set aside and the matter remanded to the appellate authority for fresh consideration in accordance with law.
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