TP Adjustment - Turnover filter in transfer-pricing comparability analysis - Functional comparability of software-product companies and captive software developers - Scope of remand in transfer-pricing adjustment Turnover filter in transfer-pricing comparability analysis - Application of a turnover filter for selecting comparables for software-development services under the Transactional Net Margin Method - HELD THAT: - this Court in SAP Labs India Private Limited [2026 (9) TMI 711 - KARNATA... ... ...

Reassessment proceedings - Disclosure of underlying information - Validity of the order u/s 148A(3) and the consequential reassessment notice where the information underlying discrepancies in foreign-remittance figures had not been furnished to the assessee HELD THAT: - The Court found that the confusion concerning reconciliation of the figures available on the Risk Management Strategy portal with those considered in the earlier assessment and the payee's order arose from non-supply of th... ... ...

Mandatory time-limit for detention penalty order u/s 129(3) of the CGST/KGST Act Validity of the penalty order for transit-document discrepancy passed beyond seven days from service of the notice u/s 129(3) - HELD THAT: - The material dates were undisputed and already on record; consequently, the limitation objection could be considered notwithstanding the contention that it had not been separately raised before the first appellate authority. The use of the expression "shall" in section 129(3... ... ...

Revision limitation - exclusion of COVID-19 period in departmental proceedings - Penalty for transport of plywood without destination - specific e-way bill and tax invoice Revision limitation - exclusion of COVID-19 period in departmental proceedings - Limitation for revision of the appellate order where the statutory period overlapped the COVID-19 exclusion period - HELD THAT: - The exclusion of the COVID-19 period directed by the Supreme Court applies to judicial and quasi-judicial proceedi... ... ...

Mandatory time limit for detention penalty proceedings - Validity of a detention penalty order passed beyond the period prescribed under section 129(3) after issuance of notice HELD THAT: - The use of the expression "shall" makes it mandatory for the proper officer to pass the penalty order within seven days of service of the notice. The penalty order having been issued long after the prescribed period, the statutory time limit was blatantly violated, vitiating the detention penalty proceedin... ... ...

Unaccounted stock found during survey - tax determination instead of confiscation - Fine in lieu of confiscation - appeal after quashing of confiscation proceedings Revenue appeal seeking to sustain fine in lieu of confiscation of unaccounted bricks and coal found during survey, after the proceedings imposing penalty and fine had been quashed - HELD THAT: - Under section 35(6), tax on unaccounted goods is to be determined by treating them as supplied and by applying the assessment provisions.... ... ...

Departmental GST appeals - binding monetary-limit policy - Exception to monetary threshold - burden of proof Maintainability of a departmental GST appeal below the prescribed monetary threshold in the absence of an established exception - HELD THAT: - The monetary-limit framework governing departmental appeals was binding and continued as part of the State's litigation-management policy. Once the tax in dispute fell below the prescribed limit, the Revenue was required to identify and esta... ... ...

Monetary threshold for departmental GST appeals - Commissioner's approval and monetary-limit exceptions Maintainability of a departmental appeal involving an e-way bill penalty where the disputed amount was below the prescribed monetary threshold - HELD THAT: - The monetary-limit policy governing departmental appeals was binding upon the Revenue and the statutory right of appeal remained subject to its prescribed conditions. Once the disputed penalty was below the threshold, the Revenue b... ... ...

Monetary limits for departmental GST appeals - Exceptions to monetary limits for departmental GST appeals - Burden to establish exception to monetary limit - Commissioner's approval and statutory compliance HELD THAT: - The Tribunal held that the monetary-limit framework governing departmental appeals is binding and constitutes a condition for admission. Once the disputed amount falls below the prescribed limit, the Revenue must identify the applicable exception and establish the facts su... ... ...

Refund of unutilised input tax credit under inverted duty structure - Retrospective application of curative amendment to Rule 89(5) - Supplementary refund claims - Administrative circular vis-a -vis statutory refund entitlement Retrospective application of curative amendment to Rule 89(5) - Administrative circular vis-a -vis statutory refund entitlement - Applicability of the amended refund formula to differential claims for unutilised input tax credit accumulated under an inverted duty struc... ... ...

Anti-profiteering - commensurate reduction in prices for additional input tax credit - Profiteering computation - reversal of unutilised input tax credit - Penalty for profiteering - prospective operation Anti-profiteering - Determination of the input tax credit benefit required to be passed on to homebuyers in respect of construction services after reversal of unutilised GST input tax credit - HELD THAT: - The revised computation accounted for the input tax credit which remained unutilised a... ... ...

Anti-profiteering - commensurate price reduction on GST-rate reduction for cinema admission tickets - Passing on the benefit of GST-rate reduction on cinema admission tickets by commensurate reduction in prices Reduction of the GST rate on "Services by way of admission to exhibition of cinematograph films" vide said Notification - HELD THAT: - Section 171 mandates that the benefit of a tax-rate reduction be passed to recipients through a commensurate reduction in prices. The inquiry is confin... ... ...

Anti-profiteering - Pass-through of GST rate reduction on cinema admission tickets - Deposit of profiteered amount where recipients are unidentifiable - Prospective operation of anti-profiteering penalty Pass-through of GST rate reduction on cinema admission tickets - State-regulated maximum cinema ticket prices - Obligation to pass on the GST rate reduction on cinema admission tickets by commensurate reduction in price despite State-regulated maximum ticket prices - HELD THAT: - Section 171 ... ... ...

Anti-profiteering - excess GST realisation from affordable apartment buyers Treatment of alleged excess GST collected from purchasers of affordable apartments as profiteering under section 171 of the CGST Act, 2017 - HELD THAT: - From the Hon'ble High Court of Delhi in Reckitt Benckiser India Pvt. Ltd. Vs. Union of India [2024 (1) TMI 1248 - DELHI HIGH COURT] it is apparent that the provision of anti-profiteering contained under Section 171 of the CGST Act, 2017 are in the interest of public ... ... ...

Classification of cinematographic-film copyright licensing - GST regularisation on an "as is where is" basis - Writ jurisdiction despite alternative statutory remedy Writ jurisdiction despite alternative statutory remedy - Jurisdictional error in tax classification - Maintainability of the writ petitions challenging GST classification orders despite the statutory appellate remedy - HELD THAT: - Availability of an alternative remedy did not bar writ jurisdiction where the impugned classificati... ... ...

Effect of omission of Rule 96(10) of the CGST Rules without a saving clause - Refund of IGST paid on export of services - Continuation of refund proceedings under omitted Rule 96(10) of the CGST Rules in respect of IGST paid on export of services - HELD THAT: - The omission of Rule 96(10), without a saving or sunset clause, brought pending proceedings under that rule to an end. The recommendation that the omission should operate prospectively was advisory and did not bind the rule-making auth... ... ...

Effect of appellate decision on precedent relied upon - Consideration of unadjudicated grounds of challenge Restoration of the challenge to the GST show-cause notice where the precedent forming the sole basis for allowing the writ petition no longer supported that result and other grounds remained unconsidered - HELD THAT: - The writ petition had been allowed solely on the basis of an earlier decision, but the appeal against that decision had been allowed. The foundation of the impugned order... ... ...

Bail registered for the offence punishable u/ss 132(1)(b), (c), (f) & (I) punishable u/ss 132(1)(i) of the Central Goods & Services Tax, 2017. HELD THAT:- This Court is inclined to enlarge the petitioner on bail. The above named petitioner is directed to be enlarged on bail on furnishing bail bond of Rs. 10,000/- with two sureties of the like amount each to the satisfaction of the learned Additional Chief Judicial Magistrate-II-cum-Special Judge Economic Offence, Patna in connection with Comp... ... ...

Coercive recovery during GST search proceedings - GST investigation guidelines Interim safeguards during an ongoing GST inspection/search where the assessee alleged pressure to discharge liability - HELD THAT: - Having regard to the applicable investigation guidelines and the rival contentions concerning alleged pressure for payment during the inspection/search, the Court considered it necessary to protect the assessee's ordinary business operations pending return of notice. [Paras 7] ... ... ...

Notice as allegedly served by uploading it on common portal Contention of the petitioner(s) that the High Court of Madras as well as Delhi High Court have viewed service of notice by uploading on portal as incomplete particularly where the relevant information may be referable to two tabs, namely, "View Additional Notices/Orders", and "View Notices and Orders". It is the case of the petitioner(s) that his case is squarely covered by the decisions of the Madras High Court as well as Delhi High... ... ...