Judgement

Goods and Services Tax Appellate Tribunal held that Belhekar &amp; Kale Associates did not violate anti-profiteering provisions under Section 171 of the CGST Act, as the entire contract was executed in the post-GST period.

No Profiteering Found in Mumbai Port Trust Modernization Case

The AAR ruled that ready-made bakery products sold without preparation qualify as a supply of goods under GST, while outlet-level preparation of items like pizzas constitutes restaurant service.

AAR Holds Bakery Products as ‘Supply of Goods’, Fresh Pizza Preparation as ‘Restaurant Service’

GST registration cancellation invalid where taxpayer denied meaningful opportunity to defend alleged defaults.

GST Cancellation Order Set Aside for Breach of Natural Justice

GSTAT holds anti-profiteering provisions inapplicable where entire contract execution occurred after GST implementation.

GSTAT Rules Section 171 Inapplicable to Fully Post-GST Works Contract

The Tribunal upheld the reopening but remanded the matter to the Assessing Officer for fresh verification of purchase genuineness and supporting evidence.

Mere production of invoices, ledger extracts, and banking transactions not sufficient to stablish Valid Purchase: ITAT

News

A major GST reform from July 2025 may make GSTR-3B auto-populated and non-editable, increasing compliance accuracy while raising concerns over ITC claims and business cash flows.

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No Profiteering Found in Mumbai Port Trust Modernization Case

AAR Holds Bakery Products as ‘Supply of Goods’, Fresh Pizza Preparation as ‘Restaurant Service’

GST Cancellation Order Set Aside for Breach of Natural Justice

GSTAT Rules Section 171 Inapplicable to Fully Post-GST Works Contract

Mere production of invoices, ledger extracts, and banking transactions not sufficient to stablish Valid Purchase: ITAT

Big GST Reform: Auto-Populated GSTR-3B Fields May No Longer Be Editable