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Indirect Tax
Assignment of Leasehold Rights is Immovable Property under GST: Guj HC
Introduction In a recent and much discussed judgment, the Gujarat High Court has held that assignment by sale and transfer of leasehold rights of a plot of land amounts to transfer of benefits arising out of… Read More »Assignment of Leasehold Rights is Immovable Property under GST: Guj HC
Telecommunication Towers are Movable Property under GST: Delhi HC
The Delhi High Court in a recent decision held that telecommunication towers are best characterized as movable property under Section 17(5), CGST Act, 2017 and are eligible for input tax credit (‘ITC’). Facts Indus Towers filed a… Read More »Telecommunication Towers are Movable Property under GST: Delhi HC
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
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
NAA is Constitutional, Individual Orders Can be Challenged on Merits: Delhi HC
Introduction This post focuses on the Delhi High Court’s recent judgment upholding the constitutionality of NAA, a statutory body established under Section 171, CGST Act, 2017. I’ve examined the working of NAA in detail here and here, where I’ve highlighted… Read More »NAA is Constitutional, Individual Orders Can be Challenged on Merits: Delhi HC
NCLT Cannot Declare an Assessment Order as Void: Kerala HC
The Kerala High Court in a recent judgment used strong words against an order of NCLT, Kochi Bench for declaring an assessment order passed under KVAT Act as void ab initio. The High Court observed that NCLT… Read More »NCLT Cannot Declare an Assessment Order as Void: Kerala HC
Whose Money is it? Madras HC Says Deposit of Cash Amounts to Payment of GST
The Madras High Court, in a recent decision, observed that the money in Electronic Cash Ledger (‘ECL’) of the taxpayer belongs to the exchequer since the money was deposited in the name of the exchequer in… Read More »Whose Money is it? Madras HC Says Deposit of Cash Amounts to Payment of GST