RavPratapSingh
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Tax Residency Certificates Cannot be Questioned: ITAT Delhi Pronounces Two Similar Decisions
The Income Tax Appellate Tribunal (‘ITAT’), New Delhi pronounced two decisions on 10 and 11 August 2023 and in both of them it reiterated one of the core observations of Supreme Court in the Azadi Bachao Andolancase[1],…
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Delhi High Court Delineates the Scope of Section 67, CGST Act, 2017
In a recent judgment[1], the Delhi High Court clarified scope and power of the Revenue officials under Section 67, CGST Act, 2017. The High Court adopted a purposive interpretation of the provision to state that the…
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Patna High Court Opines on ITC Claims: Interprets Section 16 of CGST Act, 2017 Strictly
In a recent judgment[1], the Patna High Court engaged with the issue of whether a claim for Input Tax Credit (‘ITC’) is sustainable when the purchasing dealer has made the tax payment to the seller, but…
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Supreme Court Reiterates Non-Obstante Clause of Section 529A, Companies Act, 1956
In a recent judgment[1], the Supreme Court opined on the priority to be accorded to custom authorities vis-à-vis secured creditors under the Companies Act, 1956. It accorded due deference to the overriding nature of Section 529A…
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Reversal of ITC: Calcutta High Court Opines on Liability of Buyer-Seller & GST Returns
In a recent judgment[1], the Calcutta High Court gave a detailed opinion on the nature and role of some of the tax returns, specifically, GSTR-2A, that taxpayers are required to file under GST. And in the…
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Bombay High Court Strikes Down FAQ under Vivad se Vishwas Act, 2020
In a recent judgment[1], the Bombay High Court rejected an interpretation adopted by the Revenue Department which was prejudicial to the assessee. The case concerned answer to a Frequently Asked Question (‘FAQ’) which the High Court…
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Compounding Fee is Not Tax
In a recent judgment[1], the Delhi High Court clarified that merely because appellants paid a compounding fee after initiation of legal proceedings against them, does not permit the State to retain the said amount if there…
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Patna High Court Directs Substantive Compliance with Section 129, CGST Act, 2017
Short Note In a concise judgment[1], a Division Bench of the Patna High Court provided relief to a taxpayer who was made liable under Section 129, CGST Act, 2017 for transporting goods on an expired e-way…
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Provisional Attachment under GST: Bombay HC Clarifies Scope of Section 83
Introduction In a judgment[1] pronounced on 30.06.2023, a Division Bench of the Bombay High Court interpreted the law on provisional attachment under GST. While the law on provisional attachment has been sufficiently elaborated by the Supreme Court…
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Limits of Deeming Fiction: Intermediaries under GST – II
Constitutionality of Section 13(8)(b) and Section 8(2), IGST Act, 2017 Introduction As elaborated in the first of this two-part post, the constitutionality of Section 13(8)(b), IGST Act, 2017 has attracted varied judicial opinions that deploy superficial…
