Constitution and Tax
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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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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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Patna High Court Upholds Constitutionality of Section 16(4), CGST Act, 2017
In a recent judgment[1], the Patna High Court upheld the constitutionality of Section 16(4), Central Goods and Services Tax Act, 2017 (‘CGST Act’) and Bihar Goods and Services Tax Act, 2017. Section 16(4), as it stood…
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Compounding Fee is Not Tax
In a recent judgment[1], the Delhi High Court clarified that merely because appellants paid a compounding fee after initiation of legal proceedings against them, does not permit the State to retain the said amount if there…
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Limits of Deeming Fiction: Intermediaries under GST – II
Constitutionality of Section 13(8)(b) and Section 8(2), IGST Act, 2017 Introduction As elaborated in the first of this two-part post, the constitutionality of Section 13(8)(b), IGST Act, 2017 has attracted varied judicial opinions that deploy superficial…
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Limits of Deeming Fiction: Intermediaries under GST-I
Constitutionality of Section 13(8)(b), IGST Act, 2017 Introduction Constitutionality of Section 13 (8)(b), IGST Act has attracted the attention of different Courts. The reason for suspect constitutionality of Section 13 (8)(b), IGST Act is that incorporates…
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Patna High Court Prevents Levy of Entertainment Tax Citing 101st Constitutional Amendment
A Division Bench of the Patna High Court on 18 May 2023 pronounced a judgment that inter alia required it to examine the interaction of Bihar Entertainment Tax Act, 1948 (Act of 1948) with the 101st Constitutional Amendment Act,…
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One-Year Retrospect on Union of India v Mohit Minerals – I
This is first of a two-part post that explores in detail the Supreme Court's judgment in Union of India v Mohit Minerals[1]pronounced on 19 May 2022. In this crucial decision the Supreme Court ruled on the Union…
