Reassessment - scope of Explanation to section 147 - Search material in pending reassessment - Reassessment of subsequently noticed escaped income Validity and scope of the Explanation to amended section 147 permitting reassessment of subsequently noticed escaped income without fresh compliance with section 148A - HELD THAT: - The decisions concerning the unamended provision, which turned on the expression "and also" in its substantive part, were held inapplicable after its deletion. Although... ... ...

TDS refund pursuant to appellate give-effect orders - Post-assessment Form 26B requirement - Withholding of refund without statutory adjustment order Entitlement to TDS refund arising from appellate give-effect orders despite the alleged non-furnishing of financial-year-wise refund particulars or Form 26B - HELD THAT: - A refund arising upon assessment under Section 201 or upon giving effect to an appellate order is a vested and crystallised entitlement. The adjustment procedure under Section... ... ...

Compulsory production of foundational search records - necessity in criminal trial - Recall of prosecution witness - essentiality for just decision Production of foundational search records under Section 91 CrPC - Compulsory production of the Satisfaction Note, first Authorization Warrant and Panchnama for re-examining the legality of the search - HELD THAT: - Production under Section 91 CrPC depends upon whether the records are necessary or desirable for the proceeding at the relevant stage,... ... ...

Reassessment barred by final Settlement Commission order - Reassessment of section 80IB(10) deduction after settlement - Assessing Officer's power to reassess the section 80IB(10) housing-project deduction covered by the final Settlement Commission order - Whether the AO could reopen, under Sections 147 and 148, the deduction claim that formed part of a final settlement order under Section 245D(4)? - HELD THAT: - The settlement application placed the gross total income and statutory deduc... ... ...

Classification of water-pipeline works contract services - Scope of exemption for services by way of water supply Works contract service - Classification of water-pipeline services - Classification of services for setting up a new main water pipeline and revamping a water-pipeline distribution network - HELD THAT: - The works involved transfer of goods that became part of immovable property and were therefore works contracts. Setting up the new main water pipeline was held to be general const... ... ...

Deemed open market value of self-invoice for imported related-party services Valuation of imported related-party IT support services - Self-invoice as deemed open market value - Valuation of imported IT support services received from a related foreign entity under reverse charge by reference to the value declared in the recipient's self-invoice - HELD THAT: - The services received from the related foreign entity qualified as import of services and were liable to integrated tax under rever... ... ...

Classification of battery-operated E-Rickshaws, E-Carts, Ecovat Hydraulic vehicles and E-Scooters supplied without batteries - GST rate on electrically operated two- and three-wheeled vehicles - Advance-ruling jurisdiction over refund of accumulated input tax credit Classification of electrically operated vehicles supplied without batteries - GST rate on electrically operated two- and three-wheeled vehicles - Classification and GST rate of battery-operated E-Rickshaws, E-Carts, Ecovat Hydraul... ... ...

Supply on transfer of business without consideration - Classification of business transfer as supply of services - Exemption for transfer of a going concern - Taxability of stock transferred otherwise than as a going concern - Going Concern Exemption - Deemed Supply of Goods Supply on transfer of business without consideration - Transfer without consideration of the entire proprietorship business, with its assets, liabilities, employees and business rights, to an LLP - HELD THAT: - The inclus... ... ...

Maintainability of advance ruling application - Supply undertaken by applicant - Maintainability of an advance ruling application concerning GST liability, registration and invoicing obligations arising from consultancy remuneration paid to a faculty member HELD THAT: - An advance ruling can be sought only in relation to the supply of goods or services being undertaken or proposed to be undertaken by the applicant. The questions raised concerned the alleged supply of services by the Consultan... ... ...

GST component actually paid by the petitioner - Bill of Quantities - tender rate quoted without taxes - Works contract - GST component in continuation of pre-GST work Entitlement to the GST component on balance construction work where the accepted Bill of Quantities specified rates "without taxes", notwithstanding the standard PWD condition requiring tax-inclusive rates - HELD THAT: - The accepted Bill of Quantities formed the basis of the contract and expressly recorded that the quoted amoun... ... ...

Restoration of cancelled GST registration - compliances with conditions governing filing of returns and payment of tax - HELD THAT: - Accepting the common submission that the controversy was covered by the governing precedent, the Court applied the conditions prescribed therein for revival of registration. issue is squarely covered by decision rendered by this Court in Tvl. Suguna Cutpiece Center [ 2022 (2) TMI 933 - MADRAS HIGH COURT][Paras 4] The cancellation order was set aside and restora... ... ...

Liability of works-contract service recipient for differential GST Reimbursement of differential GST on government works contracts - Reimbursement of differential GST paid by a government contractor on a works contract upon transition from the VAT regime to the GST regime - HELD THAT: - Applying the settled position held in SHRI M.G. ARUNKUMAR [2023 (8) TMI 1531 - KARNATAKA HIGH COURT] that the recipient of a works-contract service must bear the differential tax liability arising from introdu... ... ...

Condonation of delay in GST refund claims - Double reversal of TRAN-I credit - Condonation of delay in filing a GST refund application founded on the asserted double reversal of TRAN-I credit - HELD THAT: - Though the two-year limitation for a refund application is mandatory, recourse under Article 226 is available for condonation of delay, while the merits of the refund claim ordinarily remain for consideration by the statutory authority. The asserted erroneous double reversal of TRAN-I cred... ... ...

Composition levy - enhanced turnover threshold - Prospective operation of composition levy amendment Availability of the enhanced turnover threshold for composition levy for the assessment period 2018-19 - HELD THAT: - Notification No. 02/2019-Central Tax merely brought the relevant amendment into force, whereas Notification No. 14/2019-Central Tax implemented the corresponding composition-levy amendment with effect from 01.04.2019. The enhanced threshold was therefore available only for the ... ... ...

Rule 88C proceedings and Section 73 adjudication - Failure to consider material response Validity of adjudication u/s 73 upon an unexamined claim that the Rule 88C mismatch proceedings had concluded in the petitioner's favour - HELD THAT: - The Court held that the grievance against the Section 73 proceedings depended on examining the petitioner's assertion that its explanation under Rule 88C(2) had been accepted and the Rule 88C proceedings had thereby concluded in its favour. As t... ... ...

Parallel GST proceedings for the same tax period - Simultaneous GST proceedings by different State tax authorities for the same tax period despite pendency of earlier proceedings concerning alleged nil/exempt turnover HELD THAT: - As the earlier proceedings concerning the alleged declaration of turnover as nil/exempt remained pending, the subsequently initiated proceedings for the same period were parallel proceedings. The Court did not adjudicate the exemption claim, which was required to be... ... ...

Summary order. Regular bail was granted considering the filing of the complaint, absence of criminal antecedents, period of custody and the likely time for conclusion of trial.... ... ...

Validity period of the Authorization for Search - allegation made regarding exertion of pressure to discharge the liability by the petitioner on behalf of the allegedly defaulted supplier who had wrongfully availed ITC HELD THAT:- Pending further listing, the petitioner was permitted to carry on normal business and the respondent authorities were restrained from taking coercive steps, including pressure to discharge the alleged supplier's liability.... ... ...

Judicial discipline - binding appellate orders - Consequential GST refund - statutory withholding - Writ jurisdiction despite alternative remedy Judicial discipline - Binding appellate orders under GST law - Binding effect of an operative GST appellate order on the refund sanctioning authority considering a consequential refund claim - HELD THAT: - An appellate order remains final and binding unless modified, stayed or set aside through the statutory remedies. A mere departmental review, inte... ... ...

Alternative statutory remedy and writ jurisdiction - Natural justice - disputed service of notice and opportunity of hearing - Appellate jurisdiction despite absence of remand power Alternative statutory remedy and writ jurisdiction - Natural justice - disputed service of notice and opportunity of hearing - Maintainability of writ petitions challenging penalty imposed on Directors on the asserted non-service of the show-cause notice and denial of personal hearing despite an available statutor... ... ...