Home » Indirect Tax »
Indirect Tax
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… Read More »One-Year Retrospect on Union of India v Mohit Minerals – I
Onerous Burden: Supreme Court Restricts ITC Claims under KVAT Act, 2003
A Division Bench of the Supreme Court on 13 March 2023, decided a group of appeals under the Karnataka Value Added Tax Act, 2003 (‘KVAT Act, 2003’) and denied Input Tax Credit (‘ITC’) to purchasers.[1] While… Read More »Onerous Burden: Supreme Court Restricts ITC Claims under KVAT Act, 2003
e-Commerce Operators Constitute a Distinct Category Under GST
In a notable judgment[1] delivered on 12 April 2023, a Division Bench of the Delhi High Court opined that e-commerce operators (‘ECOs’) are a distinct category under CGST Act, 2017, opening interesting possibilities for future… Read More »e-Commerce Operators Constitute a Distinct Category Under GST- « Previous
- 1
- …
- 5
- 6
- 7