Author: Rav Singh
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Bombay High Court Decides a ‘Peculiar Case’: Orders Refund of Tax Paid Under Protest
The Bombay High Court recently adjudicated a case[1] it termed as ‘peculiar’ and ordered that the Revenue Department should refund the tax paid by petitioner under protest. The High Court invoked the doctrine of unjust enrichment and…
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Delhi High Court Holds Explanations 6 and 7 Added to Section 9 in 2015 are Retrospective in Nature
In a recent decision[1], the Delhi High Court has held that the Explanations 6 and 7 added to Section 9, IT Act, 1961 via Finance Act, 2015 are retrospective in nature despite the amendment not expressly…
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Bombay High Court Upholds Amendment to Definition of Income under IT Act, 1961
In a significant decision[1], the Bombay High Court upheld the amendment made to definition of income in Income Tax Act, 1961 (IT Act, 1961) via which all forms of subsidy granted by the Central or State…
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Tea is an Agricultural Produce: Bombay High Court Rules
In a recent decision[1], the Bombay High Court ruled that tea qualifies as an agricultural produce warehousing services in relation to it are exempt from GST as specified in Notification No. 12 of 2017. The writ…
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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’ principle under the Insolvency and Bankruptcy Code, 2016 (‘IBC, 2016’). The High Court held that the notices issued by the Revenue Department after…
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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 Commissioner for inspection, search and seizure could not be in specific terms, but is only granted in general terms. If…
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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…
