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Indian Tax Law and Policy

High Court Quashes Tax Notice Citing ‘Clean Slate’ Principle under IBC, 2016

In a recent judgment, the Delhi High Court[1] emphasised and reiterated the ‘clean slate’ princ…

Kerala HC Clarifies Scope of Authorisation under Section 67, CGST Act, 2017

In a recent judgment[1], the Kerala High Court clarified that the authorization provided by a Joint …

Supreme Court Opines on Nature of Section 19 of 101st Constitutional Amendment

In a recent judgment[1], a Division Bench of the Supreme Court engaged in depth with the scope, mean…

Delhi High Court Allows IGST Refund to Vodafone

In a recent judgment[1], the Delhi High Court ordered the Revenue Department to refund Integrated Go…

Allahabad HC Quashes Letter Issued by YEIDA Demanding Payment of GST

Allahabad High Court recently allowed a writ petition[1] and quashed a letter issued by the Adv…

Sanctity of IBC Prevails Over Tax Claims: NCLT Mumbai

In a recent order[1], NLCT Mumbai has ruled that the time bound process of Insolvency and Bankruptcy…

No Advertisement Tax on Name Boards or Sign Boards

In a recent judgment[1], the Supreme Court set aside demand notices for advertisement tax issued by …

Allahabad HC Opines on Section 129, CGST Act, 2017

In a recent case[1], the Allahabad High Court has reiterated an essential condition to invoke Sectio…

Gujarat AAAR Disallows ITC on Mandatory CSR: Provides Superfluous Reasoning

Gujarat Appellate Authority for Advance Ruling (‘Gujarat AAAR’) in a recent ruling[1] has concl…

Calcutta High Court Sets Aside Order Denying ITC

In a recent judgment[1], the Calcutta High Court set aside the order of the Revenue Department where…

Kerala HC Holds ITC Cannot be Denied Due to Difference in GSTR-2A and GSTR-3B

In a recent judgment[1], the Kerala High Court has aligned with an emerging jurisprudence wherein th…

Andhra HC Sets Aside SCN: Holds that it is Vague and Dubious

The Andhra Pradesh High Court in a recent judgment[1] set aside the showcause notice (‘SCN’) is…

Understanding Orissa High Court’s Judgment in Safari Retreats Case

This post is an attempt to understand the Orissa High Court’s judgment in Safari Retreats …

Bombay High Court Orders Refund of TDS: Opines on Illegal Tax

In a recent judgment[1], the Bombay High Court ordered the Revenue Department to return the tax depo…

Delhi High Court Orders Refund of Illegally Collected GST

The Delhi High Court in a recent order[1] followed the Gujarat High Court’s judgment in M/…

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…

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…

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 …

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…

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…

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.

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