Two Certainties
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A Decade of the GST Council: Snapshot
Almost a decade ago – 22/23 September 2016 - the Goods and Services Tax Council (‘GST Council’) held its first meeting in New Delhi. The GST Council was envisaged as the apex policy making body for…
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Corporate Guarantees and Arbitrary Provisions in GST
Introduction The Revenue Department’s attempt to levy Goods and Services Tax (‘GST’) on corporate guarantees has attracted divergent judicial opinions. The Bombay High Court in M/s. D P Jain & Co Infrastructure Pvt Ltd v Union of…
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GST and IBC Overlap: The Delhi High Court Takes a Prudent View
I. Introduction The Delhi High Court, in its recent judgment of Kanwal Chaudhary v IBBI & Ors held that when an advocate – registered under the Advocates Act, 1961 – provides services as an insolvency professional, the tax…
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Search, Seizure, and Inspection under GST laws: Observations of the Madras High Court
Introduction The Madras High Court in M/s Bhima Enterprises v The Principal Commissioner of GST & Central Excise Tamil Nadu & Puducherry (‘Bhima Enterprises case’) decided a taxpayer’s writ petition challenging the legality of search and seizure operation…
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Supreme Court Upholds Constitutionality of Section 16(2)(c), CGST Act, 2017
The Supreme Court in Bhandari Scrap Traders v Union of India & Ors (‘Bhandari Scrap case’) endorsed the Gujarat High Court’s decision in Maruti Enterprise through its Authorised Partners v Union of India & Ors(‘Maruti Enterprise case’). The High…
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A Retrospective Amendment and Supreme Court’s Balancing Act: A Brief Comment
The Supreme Court in Asia Sugar & Chemical Co v State of Karnataka (‘Asia Sugar case’) upheld the State of Karnataka’s (‘State’) legislative competence to retrospectively amend the Karnataka Sales Tax Act, 1957 (‘KST Act’). But, to ensure…
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Notifications Cannot Go Beyond Recommendations of the GST Council
Madurai Bench of the Madras High Court in M/S Guru and Co v Union of India (‘M/S Guru case’) addressed question about the Union of India’s powers to issue notifications vis-à-vis the GST Council recommendations. And held that…
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Wide Scope of Taxation Powers: Supreme Court Endorses Gambling-Related GST Amendments – II
The Supreme Court in Directorate General of Goods and Services Tax Intelligence (HQ) & Ors v Gameskraft Technologies Private Limited and Ors (‘Gameskraft case’) upheld one of the most contested amendments to the Central Goods and Services Tax…
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Wide Scope of Taxation Powers: Supreme Court Endorses Gambling-Related GST Amendments-I
The Supreme Court in Directorate General of Goods and Services Tax Intelligence (HQ) & Ors v Gameskraft Technologies Private Limited and Ors (‘Gameskraft case’) upheld one of the most contested amendments to the Central Goods and Services Tax…
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Gambling, Skill, and Money: Supreme Court Upends Decades Old Jurisprudence – II
In Part-I, my focus was on contextualising the dispute and providing a background. In this part, let me focus on the Supreme Court’s observations in Junglee Games case. The Supreme Court sub-divided the issues for consideration…
