News

Arkade Developers Ltd. received an order imposing a ₹1.14 crore tax demand and ₹11.46 lakh penalty due to disallowed ITC for FY 2019-22, though the company notes no material financial impact and is considering an appeal.

Akrade Developers Ltd recieves GST Appeal Order Confirming Tax Demand and Penalty for ITC Claims

Judgement

Cancellation without reasons violates natural justice; High Court grants relief to taxpayer.

High Court Sets Aside GST Cancellation Passed Without Proper Reasoning

The Authority ruled that the Fan Drive Assembly is classifiable as a fluid coupling under HSN 8483.60 rather than a general vehicle part. Consequently, the product is subject to a GST rate of 18% under Schedule III, as specific technical descriptions in the tariff take precedence over general end-use classifications.

Specific Function Overrides General Vehicle Use in GST Classification: AAR

The Patna High Court quashed a Rs 1.03 crore GST demand and directed the refund of recovered amounts, holding that no tax can persist once a similar subsequent assessment is withdrawn.

GST Demand Invalid Where Similar Issue Already Withdrawn in Past: HC

GST law allows a single SCN for multiple years; procedural objections were rejected by the High Court.

Single GST SCN under Sections 73/74 cannot validly cover multiple tax periods: High Court

Coaching institutes cannot be treated as educational institutions; exemption under GST notification was denied by AAR.

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Akrade Developers Ltd recieves GST Appeal Order Confirming Tax Demand and Penalty for ITC Claims

High Court Sets Aside GST Cancellation Passed Without Proper Reasoning

Specific Function Overrides General Vehicle Use in GST Classification: AAR

GST Demand Invalid Where Similar Issue Already Withdrawn in Past: HC

Single GST SCN under Sections 73/74 cannot validly cover multiple tax periods: High Court

Coaching Institutes Not “Educational Institutions” for GST Exemption