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JDAs Not Exempt from GST: Telangana HC
The Telangana High Court in a recent judgment clarified that Joint Development Agreements (‘JDA’) between developer and landowner do not transfer ownership rights but only grant development rights to developer. The petitioner’s case, in summary, was that… Read More »JDAs Not Exempt from GST: Telangana HC
Lessons from NAA: Parameters of a Fair Dispute Resolution Body
The experience of transitioning from retail sales tax to VAT laws in 2002-03 provided a learning that a similar transition to GST may be used as a pretext by suppliers to artificially increase the prices… Read More »Lessons from NAA: Parameters of a Fair Dispute Resolution Body
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
Supply of Vouchers and GST: Three Decisions and a Defensible Conclusion
This article focuses on the issue raised by M/s Kalyan Jewellers Limited (‘Kalyan Jewellers’) as regards the pre-paid instruments (‘PPI’)/vouchers issued by them to their customers. The claim of Kalyan Jewellers before the Advance Authority (‘AAR’), Appellate body… Read More »Supply of Vouchers and GST: Three Decisions and a Defensible Conclusion
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
Religious Vows and Income Tax Obligations: Harmony to Clash
The Supreme Court is currently seized of a matter which, at its core, involves determining to what extent do the religious beliefs of a person exempt them from withholding tax obligations under the IT Act,… Read More »Religious Vows and Income Tax Obligations: Harmony to Clash