Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
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.
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