TaxcodeIN

Decoding Indian Tax Laws |

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#CustomsLaw #CESTAT #IndirectTax

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CESTAT upheld complete-vehicle classification of an e-bike CKD kit under Rule 2(a), despite absent battery pack and charger. But exemption under Sl. No. 531A(1) failed because the kit did not contain all necessary components. Demand, confiscation and penalty upheld.

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ITAT Varanasi: Rule 8D disallowance under Section 14A can consider only investments that actually yielded exempt income during the relevant year. It deleted the Rs. 2,14,98,928 addition beyond the assessee’s suo motu disallowance.

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Rule 96(3) of the CGST Rules places IGST refund processing for exported goods with the Customs system or proper Customs officer, the Madras High Court ruled. Customs could not decline a manual shipping-bill claim by referring it to GST authorities.

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ITC merits remain undecided.

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#GST #GSTAT #NaturalJustice

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GSTAT Prayagraj Bench: both Members found the appellate order deficient under Section 107(12) for lacking points, decisions and reasons. But they differed on whether orders issued after hearing dates required a fresh communicated date. Larger-Bench reference follows;

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AAR-West Bengal: For imported services from a foreign related entity, the recipient’s self-invoice value may be deemed open market value under Rule 28(1), but only where full ITC is available. IGST remained payable under reverse charge.

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GSTAT accepted the DGAP report: the ITC-to-purchase-value ratio fell from 6.55% pre-GST to 5.77% post-GST, so no additional ITC benefit accrued. No contravention of Section 171 was found.

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#GST #AntiProfiteering #InputTaxCredit

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A supplier’s later non-existence cannot alone sustain a Section 74 ITC demand. GSTAT Lucknow Bench required cogent rebuttal of the recipient’s contemporaneous records and found no proof of fraud, wilful misstatement or suppression with intent to evade tax. Orders set aside.

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recognised deemed provisional-status approval.

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#GST #TaxLaw #IndustrialPolicy

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Orissa High Court: A State may modify industrial incentives prospectively, but retrospective exclusion from net SGST reimbursement required sufficient justification. The Court set aside the exclusion as applied to petitioners under IPR 2015 and

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Rs. 1.63 crore directed to 188 homebuyers with interest.

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#GST #AntiProfiteering #Section171

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GSTAT: Actual pre-GST credit and post-GST ITC, measured against corresponding purchase values, can support a project-specific S.171 computation. A post-GST Commencement Certificate alone does not make pre-GST project records irrelevant.

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Writ challenge declined, with appellate liberty.

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#GST #GSTLitigation #TaxLaw

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Patna HC: A Section 74(1) GST notice issued after audit was not jurisdictionally defective where the notice itself disclosed alleged non/short payment, late-fee and related defaults detected in audit. Bona fide short payment cannot automatically attract Section 74; facts control.

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GSTAT Lucknow Bench: Pre-amendment Entry 52B ground clearance must be assessed in the vehicle’s unladen state; “laden condition” cannot be read into the notification. Differential Compensation Cess demand of Rs. 25,66,695 restored.

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TaxcodeIN Today | Daily GST Updates | 23 October 2026

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Read here: https://t.co/OAxBNKkEm6₹3-68-crore-gst-profiteering-demand-against-praxis-home-retail/?twit

#GST #AntiProfiteering #CGSTAct

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GSTAT: Wilful retention need not be proved under Section 171(1); the inquiry is whether GST rate-reduction benefit was passed on through commensurate price reduction. It sustained DGAP’s Rs. 3.68 crore determination, but imposed no Section 171(3A) penalty for the pre-2020 period.