Author: Rav Singh
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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, meaning, and implication of Section 19 of The Constitution (101st Amendment) Act, 2016 (‘101st Amendment’) which catalysed the introduction of GST.…
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Delhi High Court Allows IGST Refund to Vodafone
In a recent judgment[1], the Delhi High Court ordered the Revenue Department to refund Integrated Goods and Services Tax (‘IGST’) claimed by the petitioners in respect of telecommunication services rendered by them to Foreign Telecom Operators…
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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 Advisor to Yamuna Expressway Industrial Development Authority (YEIDA) requiring the petitioner to pay GST of 18% on the premium of Rs 3.80…
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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 Code, 2016 (‘IBC’) will prevail over payment of belated Government dues, i.e., taxes. NCLT in the impugned case only…
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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 the Indore Municipal Corporation against the appellant. The demand notices for advertisement tax were issued to the appellant because they…
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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 Section 129, CGST Act, 2017, i.e., an intention to evade tax. While a similar observation has been made by Supreme Court…
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Gujarat AAAR Disallows ITC on Mandatory CSR: Provides Superfluous Reasoning
Gujarat Appellate Authority for Advance Ruling (‘Gujarat AAAR’) in a recent ruling[1] has concluded that the applicant was not allowed to claim ITC on inputs and input services for mandatory expenditure made in pursuance of Section 135,…
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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 wherein the ITC of assessee was disallowed on the ground of mismatch in GSTR-2A and GSTR-3B. While Courts have, of late,…
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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 the High Courts have held that under the GST regime a taxpayer’s ITC cannot be denied merely on ground of difference…
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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’) issued by the Revenue Department on the ground that the SCN was vague and dubious. The High court held that the SCN…
