Indirect Tax
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Gujarat AAAR Disallows ITC on Mandatory CSR: Provides Superfluous Reasoning
Gujarat Appellate Authority for Advance Ruling (‘Gujarat AAAR’) in a recent ruling[1] has concluded that the applicant was not allowed to claim ITC on inputs and input services for mandatory expenditure made in pursuance of Section 135,…
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Calcutta High Court Sets Aside Order Denying ITC
In a recent judgment[1], the Calcutta High Court set aside the order of the Revenue Department wherein the ITC of assessee was disallowed on the ground of mismatch in GSTR-2A and GSTR-3B. While Courts have, of late,…
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Kerala HC Holds ITC Cannot be Denied Due to Difference in GSTR-2A and GSTR-3B
In a recent judgment[1], the Kerala High Court has aligned with an emerging jurisprudence wherein the High Courts have held that under the GST regime a taxpayer’s ITC cannot be denied merely on ground of difference…
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Andhra HC Sets Aside SCN: Holds that it is Vague and Dubious
The Andhra Pradesh High Court in a recent judgment[1] set aside the showcause notice (‘SCN’) issued by the Revenue Department on the ground that the SCN was vague and dubious. The High court held that the SCN…
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Understanding Orissa High Court’s Judgment in Safari Retreats Case
This post is an attempt to understand the Orissa High Court’s judgment in Safari Retreats case.[1] While the judgment was pronounced by the High Court in April 2019, its current relevance stems from the appeal against the judgment being…
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Delhi High Court Orders Refund of Illegally Collected GST
The Delhi High Court in a recent order[1] followed the Gujarat High Court’s judgment in M/s Cosmol Energy Private Limited case[2] wherein it held that Section 54, CGST Act, 2017 is not applicable for illegally collected GST or GST paid…
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Gujarat HC Quashes SCN for Lack of Reasons and Violation of Principles of Natural Justice
Gujarat High Court has in a recent judgment[1] quashed a showcause notice (‘SCN’) and the subsequent order on the ground that the reasons for cancellation of the assessee’s registration are not decipherable. The High Court also added…
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Namma Yatri App Qualifies as e-commerce operator, but not Supplier of Services
In a recent ruling[1], Karnataka Authority for Advance Ruling (‘AAR’) made an interesting pronouncement where it held that the applicant in question only satisfied the definition of e-commerce operator under Section 9(5), CGST Act, 2017, but…
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Kerala HC Accepts Taxpayer’s Plea Against Denial of ITC
In a crisp judgment[1], the Kerala High Court has held that Input Tax Credit (‘ITC’) cannot be denied to a taxpayer merely because the tax paid is not reflected in GSTR-2A. The Kerala High Court’s conclusion…
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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…
