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Indirect Tax
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
Section 16, CGST Act is Constitutional: Kerala HC
The Kerala High Court recently[1] dismissed a taxpayer’s challenge that Section 16(2)(c) and Rule 36(4) of CGST Rules, 2017 were violative of Article 14 and unconstitutional. The High Court ruled that the taxpayer’s challenge was vague, and the impugned provisions did… Read More »Section 16, CGST Act is Constitutional: Kerala HC
Jharkhand HC Allows State Authorities to Continue Proceedings, Rejects DGGI’S Arguments on Nationwide Fake ITC Fraud
The Jharkhand High Court recently adjudicated a writ petition where the petitioner had argued that only the authority which had initiated the entire process of investigation can complete the modalities and any subsequent actions by other authorities… Read More »Jharkhand HC Allows State Authorities to Continue Proceedings, Rejects DGGI’S Arguments on Nationwide Fake ITC Fraud
ITC Can be Denied if Delay in Filing Returns: Cal HC
The Calcutta High Court recently decided the question whether an assessee filing its tax returns after the stipulated time – prescribed under Section 16(4), CGST Act, 2017 – is entitled to claim ITC. The High Court answered… Read More »ITC Can be Denied if Delay in Filing Returns: Cal HC