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Rav Singh
Unfamiliar Terrain of Loyalty Points and GST
Levying GST on atypical forms of consideration is a familiar problem under GST regime. One such problem relates to the levy of GST on vouchers issued by a supplier. While we have a modicum of certainty on… Read More »Unfamiliar Terrain of Loyalty Points and GST
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… Read More »Can Cash be Seized During GST Inspections?
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… Read More »State’s Powers to Secure Loans: Kerala-Union TussleArticle 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… Read More »Article 293 of the Constitution vis-a-vis Section 163, GOI, 1935
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… Read More »JDAs Not Exempt from GST: Telangana HC
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… Read More »Lessons from NAA: Parameters of a Fair Dispute Resolution Body
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… Read More »Penalties for e-way bills cannot be imposed in absence of Mens Rea: Allahabad HC
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… Read More »Post-Supply Discounts Cannot be Included in Transaction Value: Madras HC