GST prosecution restrictions do not apply to an entire FIR that also alleges offences under the Bharatiya Nyaya Sanhita. At the preliminary stage, alleged lack of prior sanction or non-compliance with the applicable notification cannot invalidate the whole FIR. Ad interim protection was refused, while objections to the inclusion of GST offences remain open for consideration at trial or another appropriate stage under the Bharatiya Nagarik Suraksha Sanhita. The parties may pursue their substantive contentions before the Writ Court and other appropriate forums.

Writ jurisdiction may be used to reopen a GST appeal dismissed solely for delay where the computation of tax remains unadjudicated. Condonation of delay allows the appeal under Section 107 of the J&K GST Act, 2017 to be treated as filed within time and returned to the appellate authority for a decision on merits. The authority considers the tax computation after hearing both parties; the merits remain for that authority to determine.

Effective service of GST notices and an opportunity to answer a show cause notice are required for compliance with natural justice. Where portal-based service is ineffective, the department must use alternative statutory modes under Section 169 of the GST Act, such as registered post with acknowledgement due. Proceedings conducted without a hearing or opportunity to respond breach natural justice. The proceedings concerned IGST credit inadvertently reported under CGST and SGST and corrected in a subsequent GSTR-3B return.

Transitional input tax credit is a vested and indefeasible right where eligibility is undisputed and the unutilised credit arises from duty or tax paid. Credit declared on time in Form TRAN-1 cannot be denied solely because it is reported under Section 140(5) instead of Section 140(1) of the CGST Act, 2017, or in an incorrect column, where eligibility and quantum are undisputed.

The concessional GST rate for works contracts requires a qualifying recipient and predominantly non-commercial use. Co-operative society registration and government funding or supervision do not by themselves establish Government Entity status, while buildings intended for manufacturing yarn for sale serve a commercial purpose. Interest on unpaid differential GST is compensatory and is not waived for bona fide reliance. Section 73(9) penalties apply without fraud and cannot be waived for bona fides; payment of tax and interest within 30 days of notice provides the statutory route to avoid penalty. Cum-tax valuation requires tax-inclusive receipts, not consideration invoiced exclusive of tax. Input tax credit requires proof of suppliers' tax.....

Government of India Ministry of Finance Office of Commissioner of Customs Airport Special Cargo Commissionerate (APSC) Avas Corporate Point, Andheri-Kurla Road, Mumbai- 400059 F.No. E/535866/GEN/TECH/PN/32/2022-APSO DIN No: 20220979NZ00005505FC 20-09-2022 Public Notice No: 05/2022 Subject: Attention of all Importers, Exporters, Customs Brokers, Trade and other stakeholders is invited to CBIC Circular 14/2018 dated 04.06.2018 read with ICES Advisory No. 29/2018 date... ... ...

Monetary-limit directions issued by CBIC under section 120 of the CGST Act are mandatory for Central Tax officers. The applicable circular directs that departmental appeals involving amounts below Rs. 20 lakh must not be filed before GSTAT. Indiscriminate litigation contrary to the National Litigation Policy wastes judicial time and imposes unnecessary expenditure on respondents. An appeal filed below the threshold without a valid explanation or exceptional circumstances was permitted to be withdrawn, with litigation costs payable by the appellant to the respondent within one month.

Section 75(7) of the CGST Act confines confirmation of a demand to the grounds specified in the show cause notice. A charge concerning suppliers' non-filing of GSTR-3B returns under section 16(2)(aa), which was not in force during the relevant financial year, cannot be replaced at adjudication by a distinct charge of suppliers' non-payment of tax under section 16(2)(c). Omission of a statutory sub-clause is distinguishable where the relevant facts and charge were conveyed. An input tax credit demand confirmed on an unnotified ground is unsustainable, as are the associated interest and penalty.

Input tax credit reported under an incorrect tax head does not, by itself, establish excess credit. The aggregate credit balance and actual availability, admissibility and utilisation require verification against original records and the electronic credit ledger, rather than annual-return figures alone. Differences in reported figures require reconciliation. Consequential interest and penalty cannot independently survive if the principal demand is unsustainable. For purchase-related credit, invoice reflection in GSTR-2A alone does not establish entitlement. The statutory conditions apply cumulatively, including actual payment of the tax charged to the Government, and the claimant bears the burden of establishing entitlement.

GST appeal amnesty separates the filing deadline from the prescribed pre-deposit and its payment mode. Paying the pre-deposit through the Electronic Credit Ledger does not make an otherwise timely appeal time-barred; a deficiency in the stipulated cash component should be open to rectification. Requiring further cash while retaining the entire prescribed pre-deposit already paid through credit would exceed the prescribed amount. Import IGST credit is supported by bills of entry and reconciliation with GSTR-2A; domestic-supplier payment and reporting requirements do not apply to tax paid by the importer at customs clearance. GSTR-9 Table 8A covers domestic inward supplies, while reporting import credit in the wrong GSTR-3B row affects classification rather than substantive eligibility. Section 16(2)(aa) did not apply during FY 2018-19.

Garnishee recoveries made from mining lessees towards the Mining Department's tax demand are to be returned after the demand was quashed. The Income Tax Department made the recoveries under section 226(3). Each affected petitioner must make an individual application for the return of any amount already recovered from that petitioner.

Revision of block assessments for alleged lack of inquiry into seized documents is unsustainable where the assessments are not erroneous insofar as prejudicial to the interests of the Revenue. The assessments did not satisfy that condition where the assessing officer had considered the requisite details and explanations furnished. Revisionary orders concerning connected group assessments arising from the same search were also quashed.

Transfer pricing adjustments to mark-ups on marketing and business support services require determination of the arm's length price using a prescribed method under section 92C and rule 10B. The mark-up cannot be disallowed solely on assumptions that the services are coordination support or pass-through in nature. IGST on imported goods outstanding from an earlier year is deductible under section 43B in the year of actual payment. Payment reported in the relevant tax audit report supports a deduction claim made during assessment proceedings.

Fresh transfer-pricing references initiated after the omission of section 92BA(i) cannot sustain adjustments to related-party subscription fees for earlier years where the payments fall solely within the omitted category and no surviving category is invoked. Omission of a Central Act provision may amount to repeal, with section 6 of the General Clauses Act preserving accrued obligations and permitting later proceedings unless a different legislative intention appears. Neither the absence of an express saving nor the initiation date alone is conclusive. This treatment does not extinguish all earlier obligations or reopen completed determinations. Without an independent determination under section 40A(2)(a), the adjustments cannot be sustained as disallowances under that provision.

Transfer pricing comparability under Rule 10B depends on the actual functions performed, assets employed and risks assumed. Customer-specific dry blending of nutritional products, without chemical reaction, substantial transformation or emergence of a distinct product, can be an ancillary distribution function rather than a separate manufacturing segment. Plant and machinery or the accounting classification of products as finished goods are not conclusive. Applying manufacturing comparables to the entire distribution business may disregard the limited significance of incidental premixing. Functions and risks of marketing support services cannot automatically be attributed to distribution.

The India-UK DTAA's make available test requires the recipient to acquire technical knowledge or know-how that can be used independently, without further assistance from the service provider. IT and shared information service charges do not qualify as fees for technical services where the recipient acquires no such capability. Charges for standard third-party software procured for group affiliates on a cost-to-cost basis also fall outside fees for technical services where the test is not met. Managerial services are excluded from fees for technical services under Article 13(4), including managerial group support services.

SHRI NARENDRA KUMAR BILLAIYA, HON'BLE ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER For the Assessee : Shri Hariom Tulsiyan, A/R For the Revenue : Smt. Sanyogita Nagpal & Smt. Mahita Nair, Sr. D/R ORDER PER NARENDRA KUMAR BILLAIYA, AM : I.T.A. No. 4348 & 4347/Mum/2023, are two separate appeals by the assessee preferred against two separate orders of NFAC, Delhi, dated 19/10/2023 & 20/10/2023 pertaining to AYs 2011-12 and 2012-13. 2. Since common grie... ... ...

The deemed-income addition under section 56(2)(vii)(b) for the jantri-value difference on jointly purchased property was deleted on parity grounds where no corresponding addition was made in the co-owner's hands. This treatment was confined to the particular facts and small amount involved and did not establish a general rule. For filing delays, a family medical emergency may constitute sufficient cause. Sufficient cause is construed liberally to advance substantial justice in the absence of mala fide conduct, and the length of delay does not preclude condonation where the explanation is sufficient.

Permanent establishment profits require no further attribution where arm's length remuneration of the Indian associated enterprise fully accounts for the multinational group's Indian functions, assets and risks, even if a dependent agency permanent establishment exists. A unilateral advance pricing agreement covering marketing support binds its applicant and the tax department for the covered transactions and years, although it does not bind the foreign enterprise. Interest under section 234B is mandatory and consequential. A challenge to the initiation of penalty proceedings under section 270A is premature at the initiation stage.

Failure to verify an importer's KYC documents against the originals can expose a G-Card holder who independently files Bills of Entry to a penalty under section 112(a)(i) of the Customs Act, even where physical verification of the importer's address is not expected. Relief from revocation of the Customs Broker's licence does not automatically extinguish the holder's separate penalty. Financial hardship, including a low salary and corroborated family medical circumstances, may justify reduction of an excessive penalty.