No GST liability on landowner revenue share where developer discharged GST on entire property under JDA, preventing double taxation.
No GST liability arises on a landowner's revenue share under a Joint Development Agreement where the developer has discharged GST on the entire property, including the landowner's contractual share; the tax authority's prior recognition of the agreement and acceptance of payment by the developer estop it from asserting separate liability against the landowner. (AI Summary)

Fraud or suppression allegations: extended limitation cannot be invoked absent evidence of intent to evade tax.
Invocation of the extended period of limitation under fraud or suppression allegations requires tangible evidence of fraud, collusion, wilful misstatement, suppression of facts or conduct showing intent to evade tax. Routine facts - operating under self-assessment, filing returns as assessed, disagreement with audit, differing credit views, not seeking clarifications, disputing audit findings, or discovery of inadmissible credit during audit - do not by themselves establish wilful suppression. The department must timely scrutinize returns and issue show cause notices within the normal limitation period; absence of intent defeats extension. (AI Summary)

Immovable property GST scope: courts increasingly view development and leasehold rights as outside GST, raising constitutional questions.
Levy of GST on transactions involving immovable property hinges on whether rights such as development and leasehold rights are taxable as supplies of service. Schedule III excludes only land and building, not the wider bundle of immovable rights, while several High Court decisions have held transfers of leasehold and development rights to be transfers of immovable property and therefore not exigible to GST. Key unresolved questions include the scope of Article 246A, whether immovable property falls within the constitutional definition of service, and whether transfers can be kept outside GST. (AI Summary)

Limitation periods expanded, allowing quasi judicial proceedings to continue while appeals filing timelines remain governed by extensions.
The CBIC Circular dated 20.07.2021 clarifies that taxpayers must follow GST law time limits as extended by government notifications, while tax authorities may continue to initiate, hear and dispose of quasi judicial proceedings (such as refund applications, revocation of registration revocation, and adjudication of demand notices). Filing timelines for appeals, revisions or rectifications against quasi judicial orders are governed by the Supreme Court's extension orders. The guidance is applied by analogy to Customs, Central Excise and Service Tax, and show cause notices outside the applicable limitation are time barred. (AI Summary)

Input Tax Credit restriction: amendments confirm ITC cap, require self-certified reconciliation, and tighten recovery penalties.
Mandatory audited accounts under CGST are omitted and replaced by an electronic self-certified reconciliation statement; Rule 36(4) limits on Input Tax Credit are given statutory effect by amendment to Section 16(2); interest is limited to the cash-paid tax portion except where proceedings have begun; outward supplies in GSTR-1 not reflected in GSTR-3B are treated as self-assessed tax for recovery; detention, penalty, provisional attachment, and departmental information powers are substantially expanded; scope of supply is amended to override mutuality between clubs and members. (AI Summary)

Refund under GST: amended rules mandate split cash and credit disbursal and recovery for non realisation of export proceeds.
Refunds of tax paid via the electronic credit ledger, if admissible, shall be credited back to the Electronic Credit Ledger. For refunds other than those on zero-rated supplies or deemed exports, the officer shall sanction payment partly in cash-proportionate to cash debits-and recredit remaining amounts as Input Tax Credit via FORM GST PMT-03, recording adjustments against outstanding demands. Exporters who do not realize export proceeds within the FEMA period must deposit refunded unutilized ITC or IGST with interest within thirty days of that period's expiry, failing which recovery provisions apply unless the Reserve Bank of India writes off the realization requirement. (AI Summary)

Aadhaar authentication requirement for GST registration may trigger alternate identification or physical verification before registration is granted
Aadhaar authentication is required for GST registration eligibility: existing registrants under Section 25(6A) must undergo authentication though no manner was prescribed as of the effective date; from 1 April 2020 Section 25(6B) and 25(6C) require individuals and specified persons for non-individuals to authenticate per Rule 8(4A), with Rule 9 providing alternate and viable identification where Aadhaar is not assigned and mandating physical verification of the principal place of business within sixty days if authentication is not completed, with no deemed registration in such cases. (AI Summary)

GST audit powers require proactive record review and precise reconciliations to avoid departmental notices and recovery proceedings.
Section 65 authorises audit of any registered person, at the place of business or the officer's office, for a financial year or part thereof; audit commencement depends on availability of records. The department must complete audit within a statutory period, with a recorded extension possible. Officers may require facilities, documents and assistance; on conclusion they must communicate findings, reasons and the auditee's rights. Detection of tax not paid, short paid, or input tax credit wrongly availed or utilized may trigger proceedings and issuance of a show cause notice under the GST recovery provisions. (AI Summary)