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Constitution and Tax

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 precedents on taxes paid under a mistake of law to support its conclusion.  Facts … Read More »Bombay High Court Decides a ‘Peculiar Case’: Orders Refund of Tax Paid Under Protest

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. Section 19 was a transitory provision which stated that existing indirect tax laws would… Read More »Supreme Court Opines on Nature of Section 19 of 101st Constitutional Amendment

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 then, did not allow Input Tax Credit (‘ITC’) in respect of any invoice or… Read More »Patna High Court Upholds Constitutionality of Section 16(4), CGST Act, 2017

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 was no legal provision under which the appellants were obligated to make the payment.… Read More »Compounding Fee is Not Tax

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 and sub-par reasoning. Nonetheless, a Division Bench of the Bombay High Court delivered a… Read More »Limits of Deeming Fiction: Intermediaries under GST – II

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, 2016 (‘101st Amendment’). While the case involved both, statutory and constitutional issues relating to the… Read More »Patna High Court Prevents Levy of Entertainment Tax Citing 101st Constitutional Amendment