Author: Rav Singh
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Can Cash be Seized During GST Inspections?
Section 67 of the CGST Act, 2017 deals with powers of inspection, search, and seizure of officers and Section 67(2) specifically empowers the officers carrying out an inspection to seize goods and documents. Courts have arrived…
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State’s Powers to Secure Loans: Kerala-Union Tussle
The State of Kerala (‘Kerala’) recently filed an original suit against the Union of India (‘Union’) alleging that the latter has interfered with its fiscal autonomy by imposing a ceiling limit on its borrowing powers. The issue has…
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Article 293 of the Constitution vis-a-vis Section 163, GOI, 1935
The infographic compares Article 293 of the Constitution with its predecessor provision, i.e., Section 163, Government of India Act, 1935. The differences are highlighted via the underlined text in grey. A detailed examination of Article 293…
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JDAs Not Exempt from GST: Telangana HC
The Telangana High Court in a recent judgment clarified that Joint Development Agreements (‘JDA’) between developer and landowner do not transfer ownership rights but only grant development rights to developer. The petitioner’s case, in summary, was that JDA…
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Lessons from NAA: Parameters of a Fair Dispute Resolution Body
The experience of transitioning from retail sales tax to VAT laws in 2002-03 provided a learning that a similar transition to GST may be used as a pretext by suppliers to artificially increase the prices of…
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Penalties for e-way bills cannot be imposed in absence of Mens Rea: Allahabad HC
The Allahabad High Court in a recent judgment took the view that the GST Department cannot impose a penalty on taxpayers - under Section 129(3), CGST Act, 2017 - for not possessing e-way bills in the absence of an…
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Post-Supply Discounts Cannot be Included in Transaction Value: Madras HC
The Madras High Court recently observed that post-supply discounts offered by a supplier to the recipient cannot be included in the transaction value/value of supply for levying GST. The High Court distinguished between subsidy offered by a third…
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Supply of Vouchers and GST: Three Decisions and a Defensible Conclusion
This article focuses on the issue raised by M/s Kalyan Jewellers Limited (‘Kalyan Jewellers’) as regards the pre-paid instruments (‘PPI’)/vouchers issued by them to their customers. The claim of Kalyan Jewellers before the Advance Authority (‘AAR’), Appellate body for…
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NAA is Constitutional, Individual Orders Can be Challenged on Merits: Delhi HC
Introduction This post focuses on the Delhi High Court’s recent judgment upholding the constitutionality of NAA, a statutory body established under Section 171, CGST Act, 2017. I’ve examined the working of NAA in detail here and here, where I’ve highlighted the…
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NCLT Cannot Declare an Assessment Order as Void: Kerala HC
The Kerala High Court in a recent judgment used strong words against an order of NCLT, Kochi Bench for declaring an assessment order passed under KVAT Act as void ab initio. The High Court observed that NCLT did…
