New Town Kolkata Development Authority, Kolkata, West Bengal

Expression of Interest (EOI) for Empanelment of Chartered Accountants for Statutory Audit of M/s. Amara Taraimar and Sarya Mines Pvt Ltd, Mine Operator

Chhattisgarh State Power Distribution Company Limited, Jagdalpur, Chhattisgarh

State Health Agency, Jammu, Jammu & Kashmir

Seeks to notify the Central Goods and Services Tax (Fourth Amendment) Rules 2025

Advisory on reporting values in Table 3.2 of GSTR-3B

Auto Suspension of GST Registration due to Non-Furnishing of Bank Account Details as per Rule 10A

Reply to liability intimated under Section 74(5) – Local Cable Operator

The petitioner assigned long-term GIDC leasehold rights to a third party pursuant to a tripartite arrangement with the bank under an OTS settlement. The Department issued a Section 74 SCN treating the assignment as a taxable “supply of service” under Section 7(1)(a) read with Heading 9972. Relying on the landmark Gujarat Chamber of Commerce (2025) judgment, the High Court held that assignment of leasehold rights constitutes transfer of immovable property, excluded from GST. The SCN is quashed.

The petitioner’s GST registration was cancelled for non-filing of returns, but due to serious illness and a dispute with his Chartered Accountant, he could not access the GST portal for years. The appellate authority dismissed his delayed appeal. Considering the unique facts, the Court exercised writ jurisdiction, restored the registration, and directed enabling of return filing.

The assessee received only five days to reply to a Section 73 SCN and the OIO was issued within a week. In appeal, a bizarre notice stated that no hearing was required and the OIA was passed even before the scheduled date. The Court held denial of hearing violates natural justice and restored the appeal.

The appellate authority dismissed the assessee’s Section 107 appeal for non-payment of mandatory pre-deposit. The High Court held that since the Department had already recovered more than 10% of the disputed tax, the pre-deposit condition stood satisfied. Considering the non-functional Tribunal and justified delay, the order is set aside and the appeal remanded for decision on merits.