Alleged bogus and unexplained purchases were satisfactorily explained where the assessee produced books of account, purchase invoices, banking payment details and supporting evidence. Supplier non-response to notices and GST-registration status, being matters beyond the assessee's control, could not alone justify disallowance. As the books were not rejected and recorded sales were accepted, the corresponding purchases could not be disallowed entirely on presumption without tangible material. Deletion of the additions was justified, and no substantial question of law arose.

Section 260A does not permit interference with a Tribunal's factual assessment of disputed bullion purchases unless perversity, lack of evidence, or disregard of material evidence is shown. Purchase invoices, vendor confirmations, banking and GST records, stock registers, and undisputed corresponding sales and closing stock supported the purchase findings. Given narrow, market-driven bullion margins, treating the entire purchases as income was commercially incongruous; applying a 0.15% gross-profit rate remained a factual determination. No substantial question of law arose, and the restricted addition was sustained.

Indian PE taxation of a foreign bank remains at foreign-company rates where domestic-company conditions are unmet and Article 24(2) does not apply because domestic and foreign companies are not similarly situated. Under Article 7, PE-head-office dealings are treated separately for profit attribution, but interest remitted overseas requires TDS compliance under section 195; non-compliance triggers disallowance under section 40(a)(i). Conversely, interest received by the PE from overseas offices forms taxable PE business income. ATMs performing digital data processing, software functions, and network communication fall within the computer category for depreciation.

Condonation of a 719-day delay in filing an appeal was considered after the petitioner referred to an earlier Supreme Court order. The Court declined to take a divergent view and dismissed the Special Leave Petition. The dismissal also resulted in disposal of any pending interlocutory applications. The stated approach followed the earlier Supreme Court order identified by the petitioner.

Nata De Coco, produced through microbial fermentation of coconut water and coconut milk, falls under the residual food-preparation category rather than fruit-jelly classification. Heading 2007 covers preparations whose fruit juice, pulp, or nut content remains the basis after cooking; a jelly-like appearance alone is insufficient. Heading 2008 is also inapplicable because the product is not an identifiable plant part merely prepared or preserved. In the absence of a specific heading, Rule 1 directs classification under Heading 2106. The applicable GST rate is 18% until 21 September 2025 and 5% from 22 September 2025 under the respective rate notifications.

Post-1 April 2019 construction of non-affordable residential villas in a Residential Real Estate Project is classified as construction services under SAC 995411. Pre-completion modifications and ancillary works under the original agreement or addendum form part of that supply; separate independent works require classification by their actual nature. Entry 3(ia) applies a land-adjusted effective aggregate GST rate of 5% where consideration includes land or an undivided land share, while independent supplies follow their own classification. This regime requires tax payment through the electronic cash ledger and disallows input tax credit, including credit availed under protest; no higher-rate, credit-based option applies to new projects.

GST exemption from 10 October 2024 applies to NSQF-aligned vocational training where an accredited training body supplies services through an Awarding Body recognised by NCVET and the relevant qualification or skill has an NCVET-approved qualification package. These conditions bring the training within the revised GST exemption. Structured, formally accredited and nationally recognised vocational skill-development training delivered under that approved framework is classified under SAC 999294 as other education and training services nowhere else classified, rather than generic commercial coaching.

For centage-based project-management services, the Administrative Department commissioning and owning a project is the recipient of supply, notwithstanding funding or payment disbursement by another person; the SPV must therefore issue its tax invoice to that Department. Services comprising project-report preparation, technical sanctions, tendering, contractor management, supervision, monitoring and coordination are classified as project-management services under SAC 998339. The pure-services exemption requires a sufficient nexus with functions entrusted to Panchayats or Municipalities under Articles 243G or 243W. State and coastal highway, tourism-corridor road and similar projects lack that nexus, so centage charges are taxable at 18% GST.

Printing performed on customer-supplied paper and content falls under Heading 9988; it constitutes job work only where the owner of the goods is GST registered, but remains a treatment or process on another person's goods otherwise. The 5% GST rate applies only to specified printing of newspapers, books, journals, periodicals and qualifying Chapter 48 or 49 goods; other Heading 9988 printing attracts 18%. Printing religious books using the printer's own paper and consumables is a composite supply with printing as the principal supply, classifiable under Heading 9989 and taxable at 18%, rather than a supply of books eligible for NIL or concessional GST.

Rule 89(5)'s substituted refund formula permits input-service ITC in refund applications filed after 5 July 2022, even where the credit accumulated earlier. Its application turns on the filing date, and the curative, clarificatory amendment cannot be curtailed by contrary circular guidance. Section 54 treats refund entitlement as substantive; consequently, a supplementary claim for a period covered by an earlier NIL claim requires merits assessment where statutory conditions and limitation are met. The absence of a separate claim category or GST portal refiling functionality is procedural and cannot alone defeat a differential inverted-duty refund.

Consent-based remand for fresh GST adjudication after expiry of the statutory appellate limitation was made conditional on deposit of 25% of the disputed tax and submission of a reply with supporting documents. The impugned order was to operate as an addendum to the show cause notice, enabling adjudication on merits. Bank attachment was to be vacated upon compliance, unless arrears existed for another tax period. Failure to meet the pre-deposit and reply conditions permitted recovery proceedings after due notice.

GST adjudication orders are subject to the statutory appellate remedy under Section 107. Where an appeal is filed after the prescribed period, sufficient cause for delay may permit merits consideration under the applicable Division Bench approach. Direct writ jurisdiction is not ordinarily invoked when the statutory appeal remains capable of being entertained. The delayed appeal may be filed within 30 days from upload of the relevant order for appellate consideration on merits.

Personal hearing is mandatory under section 75(4) of the Goods and Services Tax Act, 2017 whenever an adverse adjudication is contemplated. Failure to grant that opportunity breaches the statutory hearing requirement and principles of natural justice, so an adverse GST order made without a personal hearing cannot be sustained. Fresh adjudication may proceed only after the assessee receives a due opportunity of hearing.

Refund limitation for Kerala Flood Cess mistakenly paid through Form GSTR-3B runs from the date of subsequent remittance into the prescribed cess account, rather than from the original erroneous payment. Under the two-year refund period in the CGST Act, a claim filed within two years of that corrected payment is timely and cannot be rejected as time-barred on limitation grounds.

Article 226 may permit adjudication of a claim for GST withheld from contractual payments where the contractual records are available and the dispute is confined to the GST component. Reconsideration of the payment calculation can affect objections based on delay, while parties unconnected with the contractual deduction need not be joined. Where contractual acceptance expressly provides that GST is payable in addition to quoted rates, subsequent administrative communications or recalculations cannot reduce the agreed consideration by that GST amount. Undisputed performance and proof of GST payment support release of the withheld component with interest.

Bail pending trial was considered appropriate after the charge sheet was filed, given custody from 15 July 2026, no flight risk or criminal antecedents, a maximum five-year punishment, and no further need for undertrial detention. Stringent conditions can protect the continuing investigation relating to co-accused while allowing the petitioner's release.

Section 129 permits penalties for contraventions of GST law and is not limited to tax non-payment or tax-evasion cases. Rule 138 requires e-way bills to state accurate delivery particulars so that goods can be tracked. Delivery to an address that is neither the recipient's principal place of business nor a declared additional place constitutes a breach; later registration of that address does not cure it. Suppliers must verify the recipient's declared business location before generating an e-way bill. Tax payment and absence of intent to evade tax do not remove liability for the statutory contravention, and an unchallenged e-way bill may be treated as accepted.

GST demand orders ordinarily should be challenged through the effective statutory appellate remedy rather than extraordinary writ jurisdiction where the petitioner received a show-cause notice, submitted replies, and had an opportunity of personal hearing. A contention that the hearing was fixed before the reply period expired may be examined in the statutory appeal. A writ petition filed nearly one year and six months after the demand order does not warrant bypassing that remedy; the Appellate Authority may consider an application for condonation of delay in accordance with law.

GST chargeability begins on 08.07.2017, the date on which the regime became operative. Recovery or demand of GST for any earlier period lacks a legal basis because GST was not chargeable before that commencement date. Consequently, no GST may be charged from the petitioner in respect of a period preceding 08.07.2017.

GST appellate orders must be written, identify each point for determination, decide those points, and give reasons. Under the Uttar Pradesh GST Act, an appellate authority cannot dismiss an appeal solely for non-prosecution without examining its grounds and record. Such dismissal fails the mandatory requirement of a reasoned, speaking determination and abdicates appellate jurisdiction. The appeal must instead be adjudicated on merits after an opportunity of hearing.