Service of notice and contractual debt acknowledgment preserved insolvency admission against a corporate guarantor despite limitation and natural just...
Original works exemption excludes standalone boulder transportation, leaving subcontracted railway-project transport services subject to service tax l...
Annual production capacity determinations excluding stenter galleries support refunds for unconstitutional excise levies without an unjust-enrichment ...
Vicarious liability for cheque dishonour requires specific allegations of responsibility and cheque signatory; generic director allegations cannot sus...
IT Resilience Index requires market infrastructure institutions to automate resilience scoring, early warnings, and continuous service-delivery monito...
The HC held that Circular No. 163/19/2021-GST did not compel retrospective application of the explanation added to Sl. No. 234 of Notification No. 1/2017-Central Tax (Rate); any pre-01.01.2019 benefit was only optional, so the assessment was unsustainable to the extent it treated that explanation as mandatorily retrospective. It also found the authority had failed to determine the true nature of the supplies, namely whether they resulted in immovable property as works contract or constituted installation of movable goods under composite supply, and had not identified the turnover relatable to the period before 01.01.2019. The assessment was set aside and remanded for fresh consideration, leaving open the vires question.
The HC held that Circular No. 163/19/2021-GST did not compel retrospective application of the explanation added to Sl. No. 234 of Notification No. 1/2017-Central Tax (Rate); any pre-01.01.2019 benefit was only optional, so the assessment was unsustainable to the extent it treated that explanation as mandatorily retrospective. It also found the authority had failed to determine the true nature of the supplies, namely whether they resulted in immovable property as works contract or constituted installation of movable goods under composite supply, and had not identified the turnover relatable to the period before 01.01.2019. The assessment was set aside and remanded for fresh consideration, leaving open the vires question.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
