Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
High Court reviewed GST treatment of voucher transactions, holding that vouchers themselves are not supplies; only the supply of underlying goods or services is taxable, and distributors acting as agents are liable only on commission/fee, not on full voucher turnover. The Court placed material reliance on the Board's circular clarifying voucher and money definitions and noted deletion of sub section (4) of Section 12 by the Finance Act, 2025 as altering time of supply law for vouchers. The order confirming demand was quashed in part and remitted to respondent no.2 for de novo consideration after hearing and allowing an additional reply.
High Court reviewed GST treatment of voucher transactions, holding that vouchers themselves are not supplies; only the supply of underlying goods or services is taxable, and distributors acting as agents are liable only on commission/fee, not on full voucher turnover. The Court placed material reliance on the Board's circular clarifying voucher and money definitions and noted deletion of sub section (4) of Section 12 by the Finance Act, 2025 as altering time of supply law for vouchers. The order confirming demand was quashed in part and remitted to respondent no.2 for de novo consideration after hearing and allowing an additional reply.
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