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…
Indian Tax Law and Policy
Direct Tax
Indirect Tax
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 …
Constitution and Tax
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…
Indirect Tax
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…
Indirect Tax
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…
Indirect Tax
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…
Indirect Tax
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 …
Indirect Tax
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…
Indirect Tax
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…
Indirect Tax
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…
Indirect Tax
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…
Indirect Tax
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…
Indirect Tax
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 …
Direct Tax
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…
Indirect Tax
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/…
Indirect Tax
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…
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…
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.