Gujarat HC Quashes SCN for Lack of Reasons and Violation of Principles of Natural Justice
Gujarat High Court has in a recent judgment[1] quashed a showcause notice (‘SCN’) and the subse…
Indian Tax Law and Policy
Indirect Tax
Direct Tax
Bombay High Court Notes Grant of Licence to Developer is not Grant of Possession under IT Act, 1961
The Bombay High Court in a recent judgment[1] quashed a notice issued to the assessee under Sec…
Direct Tax
Supreme Court Underlines Power of Settlement Commission under IT Act, 1961
Supreme Court in a recent judgment[1] has interpreted two provisions of IT Act, 1961 – Section …
Indirect Tax
Namma Yatri App Qualifies as e-commerce operator, but not Supplier of Services
In a recent ruling[1], Karnataka Authority for Advance Ruling (‘AAR’) made an interesting pronouncem…
Direct Tax
Bombay HC Allows Taxpayer to Claim Benefit of DTVVA, 2020
In a recent judgment[1], the Bombay High Court allowed the taxpayer to claim benefit of Direct Tax V…
Direct Tax
Bombay HC Allows Petitioner to Claim Benefit of Section 54(F), IT Act, 1961
In a lucid judgment[1], the Bombay High Court allowed petitioner to claim benefit of Section 54(F), …
Indirect Tax
Kerala HC Accepts Taxpayer’s Plea Against Denial of ITC
In a crisp judgment[1], the Kerala High Court has held that Input Tax Credit (‘ITC’) cannot be denie…
Constitution and Tax
Patna High Court Upholds Constitutionality of Section 16(4), CGST Act, 2017
In a recent judgment[1], the Patna High Court upheld the constitutionality of Section 16(4), Central…
Indirect Tax
Sikkim High Court Strictly Interprets Eligibility Criteria for Budgetary Support Scheme
In an interesting judgment[1], the Sikkim High Court interpreted eligibility criteria for the budget…
Indirect Tax
Delhi High Court Opines Allows Investigation Against Petitioner under GST: Refuses Reliance on Section 6(2)(b), CGST Act, 2017
In a recent judgment[1], the Delhi High Court interpreted the term ‘intelligence-based enforcement a…
Direct Tax
CA Firm Cannot Invoke MSME Act Against the Income Tax Department
In a unique case[1], the Delhi High Court adjudicated that a Chartered Accountancy firm (‘CA firm’) …
Indirect Tax
Fake Invoices are ‘Economic Offences’: Delhi High Court Denies Bail
Introduction In a recent judgment[1], a Single Judge Bench of the Delhi High Court denied bail to th…
Indirect Tax
Patna High Court Castigates Tax Officer for Recovering Tax Illegally
In a recent judgment[1], the Patna High Court has castigated a tax officer for effecting a tax recov…
Indirect Tax
Madras High Court Holds that Credit Note Not Required When No Delivery of Goods
In a recent judgment[1], the Madras High Court held that there is no requirement to issue a credit n…
Direct Tax
Tax Residency Certificates Cannot be Questioned: ITAT Delhi Pronounces Two Similar Decisions
The Income Tax Appellate Tribunal (‘ITAT’), New Delhi pronounced two decisions on 10 and 11 August 2…
Indirect Tax
Delhi High Court Delineates the Scope of Section 67, CGST Act, 2017
In a recent judgment[1], the Delhi High Court clarified scope and power of the Revenue officials und…
Indirect Tax
Patna High Court Opines on ITC Claims: Interprets Section 16 of CGST Act, 2017 Strictly
In a recent judgment[1], the Patna High Court engaged with the issue of whether a claim for Input Ta…
Indirect Tax
Supreme Court Reiterates Non-Obstante Clause of Section 529A, Companies Act, 1956
In a recent judgment[1], the Supreme Court opined on the priority to be accorded to custom authoriti…
Indirect Tax
Reversal of ITC: Calcutta High Court Opines on Liability of Buyer-Seller & GST Returns
In a recent judgment[1], the Calcutta High Court gave a detailed opinion on the nature and role of s…
Direct Tax
Bombay High Court Strikes Down FAQ under Vivad se Vishwas Act, 2020
In a recent judgment[1], the Bombay High Court rejected an interpretation adopted by the Revenue Dep…
Indian Tax Law and Policy
The aim of this blog is to discuss developments in Indian tax law and policy. I try to cover three major categories of tax law and policy: direct tax, indirect tax, and constitutional aspects of tax.